Not later than January 1st of the next tax year, the employer calculates the annual tax base for the income from employment relations, deducting the yearly amount of tax relief, and assesses the annual amount of the tax when by December 31st of the tax year the employer is an employer under the principal employment relationship of the worker or employee.
The annual amounts of the following items are deducted from the annual tax rate:
– the tax relief for persons with reduced working capacity
– the tax relief for personal voluntary social security and insurance contributions, when the amounts have been deducted by the employer upon payment of the income from an employment relation
– the tax relief for personal social security contributions upon retirement
– the tax relief for gifts, when the amounts have been deducted by the employer upon payment of the income from an employment relation
When during the tax year the worker or employee has or has had an employment contract for additional work with another employer, or has had a principal employment relationship with another employer, the employer includes the income received from the other employer upon calculation of the annual tax base, and assesses the annual amount of the tax if the worker/employee submits a certificate from the other employer.
– When the assessed annual amount of the tax is more than the amount of the tax deducted from the worker/employee during the year, the balance is deducted from the person until 31 January of the next year.
– When the assessed annual amount of the tax is less than the amount of the tax deducted in advance, the employer refunds the balance to the person not later than 31 January of the next year. The amount refunded is set off by the employer successively from the next payments to the state budget for taxes on income from employment relations of the person or of other persons.