Income
exempt from tax is 2040 euros per year, 170euros
per month.
Additional
income exempt from tax in the case of pensions is 225
euros
per month.
Additional
income exempt from tax in the case of occupational accident or
occupational disease compensation is 64
euros per month (for the implementation of which an application from the
person receiving the payment is required).
The
social tax (paid
by employer in full)
rate is 33% of
the gross payment per month.
The
monthly rate on which the minimum social tax obligation is based is
390
euros i.e. the minimum obligation of social tax is 128.70
euros
per month.
The
unemployment insurance premium tax is 1.6%
for the employee and 0.8%
for the employer
of
the amount of gross salaries monthly.
The
funded pension tax rate is either 2% or 3%
of
the gross salary of a resident employee.
The
tax exempt limit of the foreign assignment daily allowance is 50
euros for the first 15 days of the foreign assignment, however for 15 days
in a calendar month at most and 32
euros
for every following day.
Daily
allowance
paid
over
the
tax-free
limit
is deemed to be
wages
and
will be taxed
as salary.
