The tax, which the employer is obliged to deduct at the advance and annual levying of income from labour relations is to be paid before the 10th day of the month succeeding the month when the tax has been deducted. Employers periodically present information to the National Revenue Agency on the income paid by them under employment relations and on the tax deducted on the said income. The Minister of Finance issues an ordinance on the terms, content, order and procedure for provision and storage of the information.
The tax on income from employment relations is paid to the state budget to the account of the TD of NRA, competent for the place of registration of the income payer.
The tax can be paid using one of the following ways:
1. Via banks
The code for payment of the tax on income from employment relations is 111212
Payment can be effected from any bank by filing in a transfer order/deposit slip for payment from/to the budget. Usually banks deduct fee for the transfer, except when payment is made in the office of the servicing bank, situated in the building of the respective Territorial Directorate of the National Revenue Agency.
2. By postal order for payment to the budget.