Trade, transport and forwarding companies are required to pay contributions to the Supplementary Pension and Welfare Funds for executives in respect of the previous quarter.
Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
Tax withholding agents must withhold the amounts due for taxes (first instalment) or start giving refunds.
From 1 July 2023, for all employers, a 4% increase in the exemption on the employee’s share of the contributions is to be applied. Specifically, the exemption is raised to 7% if the taxable salary does not exceed EUR 2,692.00 per month and is raised to 6% if the monthly amount does not exceed EUR 1,923.00.
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