In 2008, there is no change in the time line for the submission of contributions. In accordance with article of the code contributions to the supplementary compulsory pension insurance are imported at the same time as contributions to State social insurance. Insurers submit contributions for each month separately through a transfer from the accounts of the relevant account of State social insurance and the additional compulsory pension insurance for reimbursement or accrual of wages, including a payday advance.
Not due contributions upon withdrawing amounts for payments upon termination of provision or leave outside the regular payment of salaries or advance. Contributions to the account of the insurer shall be imported under the payment of wages, as well as advance payments. The portion of contributions that is at the expense of the insured persons shall be submitted in payment of their fees and are not deducted from prepayments, except where the relevant month has paid only an advance.
The tax period for income tax of individuals is the calendar year, with the exception of income subject to final tax. Income from all sources, acquired by the taxpayer during the tax year, with the exception of income that are taxable under the act. In determining the amount of taxable income shall be deducted from the expenditure provided for in the law.
The annual tax base shall be determined for each income source separately. The total annual tax base is the sum of the annual tax bases for employment income and your holdings and investments. Tax rate-the tax on the total annual tax base is determined by the total annual tax base multiplied by a tax rate of 10 %.
If the deal, which has made an early payment in effect is realized, the final invoice is issued. In this invoice describing the total value and the subject of the transaction and on a separate line is deducted the loan. If the payment has been 100%, for which an invoice was issued detailed rules for the application of the law for value added tax allows a final invoice to be issued.
The self-employed pay insurance payments in person or through the insurance cases. Ongoing through the year they bring contributions to the 10th day of the month following that for which it is due. When these individuals are in temporary incapacitated for working, there is always help.
This year the ratio is preserved, which distributes health insurance contribution between insurers and insured persons, namely, 60 per cent of the contribution is for the account of the insurer, and 40 percent of it is at the expense of the insured. In 2009, the amount of the sickness insurance contribution determined in the law on the budget of the health insurance fund, is 8 %. Therefore, the distribution of the health insurance contribution is 4.8 % and 3.2 %.
Contributions on behalf of the insurers may not deduct from the remuneration of the insured. It may not be reduced by the amount. Contributions for the account of the insured persons shall deduct from the remuneration of the person and imported by insurers.
Not due contributions upon withdrawing amounts for payments upon termination of provision or leave outside the regular payment of salaries or advance. Contributions to the account of the insurer shall be imported under the payment of wages, as well as advance payments. The portion of contributions that is at the expense of the insured persons shall be submitted in payment of their fees and are not deducted from prepayments, except where the relevant month has paid only an advance.
The tax period for income tax of individuals is the calendar year, with the exception of income subject to final tax. Income from all sources, acquired by the taxpayer during the tax year, with the exception of income that are taxable under the act. In determining the amount of taxable income shall be deducted from the expenditure provided for in the law.
The annual tax base shall be determined for each income source separately. The total annual tax base is the sum of the annual tax bases for employment income and your holdings and investments. Tax rate-the tax on the total annual tax base is determined by the total annual tax base multiplied by a tax rate of 10 %.
If the deal, which has made an early payment in effect is realized, the final invoice is issued. In this invoice describing the total value and the subject of the transaction and on a separate line is deducted the loan. If the payment has been 100%, for which an invoice was issued detailed rules for the application of the law for value added tax allows a final invoice to be issued.
The self-employed pay insurance payments in person or through the insurance cases. Ongoing through the year they bring contributions to the 10th day of the month following that for which it is due. When these individuals are in temporary incapacitated for working, there is always help.
This year the ratio is preserved, which distributes health insurance contribution between insurers and insured persons, namely, 60 per cent of the contribution is for the account of the insurer, and 40 percent of it is at the expense of the insured. In 2009, the amount of the sickness insurance contribution determined in the law on the budget of the health insurance fund, is 8 %. Therefore, the distribution of the health insurance contribution is 4.8 % and 3.2 %.
Contributions on behalf of the insurers may not deduct from the remuneration of the insured. It may not be reduced by the amount. Contributions for the account of the insured persons shall deduct from the remuneration of the person and imported by insurers.
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