Social Tax

Key concepts

Social taxpayers
Taxable items
Tax rates
Procedure of pmt of tax
Special considerations
Tax period and tax declaration

Art. 355
The payers of social tax shall be:

individual entrepreneurs
private notaries, advocates
resident legal persons
non-resident legal persons
structural units (of resident legal persons).
Amend-s: The decision about recognition or the
termination of structural unit is introduced from
the beginning of the quarter following after
quarter in which such decision is accepted.

Special considerations on
special tax regimes
Art. 356
Special considerations applied on:
Agricultural producers- Art. 451
Small business entities
Simplified declaration- Art. 433-438
Patent- 429-432

Peasant farmer holdings- 445-447

Taxable items (KEY!)

Art. 357
Taxpayers
Legal persons

Individual
entrepreneurs
Advocates, private
notaries

Employers costs paid to

Taxable items

Resident employees

in the form of income (Art.

163- Employment Income)

Non-resident employees

in the form of income (Art.

192, p. 1, subp. 18-21)
(Income of non-residents)

Foreign personnel

Income (Art. 191, p. 10- Nonresident permanent

establishment)
Number of employees
including payers themselves

If taxable item< minimum wage=> social tax

shall be minimum wage

Not recognized as taxable

items (Art. 357, p. 3)
grants given on the line of states, governments of states
and international organisations
state awards, stipends
money prizes which are awarded at sport competitions,
shows, contests
compensation payments payable in termination of
employment agreements
compensation payments payable for unused leaves
obligatory pension contributions
Art. 156, p. 1, subp.-s 8, 10, 12, 17, 18, 24, 26, 27, 29-32,
34. Amend-s: 24-1

Tax rates (KEY!)

Art. 358
Taxpayers

Tax rates

Resident legal persons

Non-resident legal persons

11%

Individual entrepreneurs
Private notaries,
advocates

2-time amount of the monthly ass-t

index established
+
amount of the monthly ass-t index
for each employee

Specialized org-s with

disabled workers

4.5%

Special tax regime

peasant or farmer
holdings

Art. 445
20 % from the monthly assessment
index for each employee, and also
for the head and full-age members

simplified
declaration

Chapter 61, Art. 437

of the amount of tax assessed

Procedure of tax payment

Art. 359
Social tax shall be reduced by social
ass-s calculated in acc. Concerning
Obligatory Social Insurance.
IF total social ass-ts >total social
tax=> total social tax =0

Procedure of tax payment

Payment of social tax
Art. 360
Payment shall be made
not later than on the
25th day of the month
following the reporting
month
structural units shall
pay in acc with Art 362

Procedure of tax payment

Special considerations
Art. 361
State-owned Inst.:
Amounts for for a reporting month
(Amend-s: reporting period) shall be
reduced by amounts of social benefits for
temporary disability paid
IF paid social benefits > assessed social
tax=> excess carry forward for the next
month

Procedure of tax payment

Special considerations
Art. 362
Structural Units
Amounts calc. basing on social tax
assessed on income of employees
Payers shall perform payment to
appropriate budgets in the place of
location of structural units

Tax period and tax declaration

Art.-s 363, 364

The tax period for the assessment of social tax shall be a calendar
month- Art. 363

Personal income tax and social tax declarations shall be submitted

not later than on the 15th day of the second month following the
reporting quarter

Supplements to personal income tax and social tax declarations

shall be submitted with declarations for the fourth quarter of the
reporting year

Payers having structural units shall submit personal income tax and
social tax declarations in the place of location of the structural
unit

Do not forget to pay

Social Tax!