· Income tax is not paid on rewards for a well-performed service received from third parties (gratuities) recorded in the fiscalisation system, up to the prescribed amount
· Receipts above the prescribed amount are considered other income
· Income tax on the amount above the prescribed amount is paid at the rate of 20%
· There is no obligation to pay social contributions on the received amount which exceeds the tax-free amount
· The employer submits the information about the gratuity to the Tax Administration via the established electronic connection along with the invoice
· Tips recorded in the fiscalisation system are excluded from the employer's cash-on-hand maximum
The ordinances will prescribe:
- the amount of the tax-free gratuity
- the deadline for submitting the JOPPD form for received gratuity
- the code gor received gratuity in the JOPPD form
- will a tax payer who is self-employed be able to receive a non-taxable gratuity?
Look at what else we wrote about, maybe the answer to your question is already there.
