Tax topic
Payroll and contributions
Tax on employment income, social and health insurance, payroll lists, declaring employees, employer obligations and contributions for the self-employed.
Key issues
- Tax on employment income
- Social and health insurance
- Payroll lists
- Declaring employees
- Employer obligations
- Contributions for the self-employed
Frequently asked questions
Short answers to the questions businesses ask us most often on this topic. Treatment can differ for each business. For your case, write to us.
The employee is declared on e-Filing before starting work, a written employment contract is signed, and the employee is included in the monthly payroll list filed with the tax administration.
Gross salary is the amount agreed in the contract. The employee's social and health insurance contributions and the tax on employment income are deducted from it; what remains is the net salary the employee receives.
The cost is the gross salary plus the social and health insurance contributions the employer pays on it. Other costs, such as paid leave and additional benefits, should also be planned for.
A self-employed person pays their own social and health insurance contributions and the income tax on their activity, and files the related returns on time.
Check employee details, salaries against contracts, working days, new hires and leavers, and the calculation of contributions and tax. The payroll list should match the payments made through the bank.
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