With the salaries of July came the first incentives to productivity: overtime and extra work are taxed a substitute IRPEF and additional regional and municipal equal to 10% on an experimental basis from July to December 2008.
two limitations: eligible for this tax relief only those workers who have had an income of employees in 2007 up to € 30,000.00 and € 3,000.00 provided the roof over which is applied to ordinary taxation.
Regarding the first requirement will be required to fill out to its employees (particularly new employees in 2007 and 2008), a specific form in which the income of state employees received in 2007 (see example ).
As for the roof of € 3.000,00 there are still questions of interpretation whether we should take the social security tax or the tax as a parameter to overcome of that number.
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