| THE MINIMUM WAGE |
|
| Monthly fee 2017 |
470 eur/month |
| Hourly fee 2017 |
2,78 eur/hour |
| Monthly fee 2018 |
500 eur/month |
| Hourly fee 2018 |
2,97 eur/hour |
| |
|
| PERSONAL INCOME TAX 2017 |
|
| Tax-free income
2160 eur/per year |
180 eur/month |
| Maksuvaba pension 2832 eur/per year |
236eur/month |
| |
|
| PERSONAL INCOME TAX 2018 |
|
| |
Income tax free |
| Gross wages from 500 to 1200 eur/month |
500 eur/month |
| Gross wages from 1200,01 eur to 2100 eur/month (tax-free amount decreases) |
formula |
| Gross wages 2100,01 eur/month and more |
0 eur |
| Tax-free pension |
missing |
| Dividend tax accounting will not change if the salary is greater than |
12*2100 eur |
| Dividend tax accounting does not change if earnings + dividend is less than |
12*1200 eur |
| In other cases, the dividend received is subject to tax-free income. |
| |
|
| EMPLOYER CAR 2017 |
|
| Used for private rides, no logbook |
|
| - fringe benefits taxes to the tax administration |
169,6 eur/month |
| Used for private rides, with a driving log |
|
| - fringe tax benefits to the tax administration (up to 5 year car) |
0,1987 eur/km |
| - fringe tax benefits to the tax administration (over 5 year, car engine 2000m3) |
0,1325 eur/km |
| |
|
| EMPLOYEE CAR 2018 |
|
| The employer permits (it is given a chance) to use the car for private use, then the fringe tax credit depends on the car's capacity (the log is not valid) |
|
| - fringe tax payments to the tax administration in one month (up to 5 year cars) |
1,2985 eur/kW |
|
e.g. 110kW * 1,2985 = 142,84 eur |
|
| - fiscal fiscal benefits to the tax administration in one month (over 5 year cars) |
0,97387 eur/kW |
|
e.g. 110kW * 0,97387 = 107,13 eur |
|
| |
|
| The employer does not allow the car to be used for private purposes, then a logbook or other certificate must be kept, and an indication must be made in the traffic register |
|
| - no fringe benefits and no payment to the tax administration |
| |
|
| PERSONAL DRIVER BENEFITS 2017 (tax-free) |
|
| Compensation for using a personal car for work can only be paid for duty-free with a diving log (max amount 335 eur/per month) |
0,30 eur/km |
| |
|
| PERSONAL CAR BENEFIT (tax-free) |
|
| Compensation for using a personal car for work trips with a diving log (max amount 335 eur/per month) |
0,30 eur/km |
| Compensation for using a personal car for work-home driving if the place of residence is at least 50km away from the work place and is kept on a logbook. (max amount 335 eur/per month) NB! Only with an employment contract |
0,30 eur/km |
| Personal car use compensation for work-home travel if the place of residence is at least 50km away from the workplace and is reimbursed on the basis of the cost document (max rate missing). NB! Only with an employment contract |
amount of expense document |
| |
|
| TIME FOR VAT OBLIGATION |
|
| VAT liability arises if the sale exceeds a year (valid until 2017) |
16 000 eur |
| VAT liability arises if the sale exceeds a year (valid until 2018) |
40 000 eur |
| |
|
| HEALTH PROMOTION EXPENSES IN 2018 |
|
| The employer may provide tax-free support for his employee's sport and health promotion (max 400 eur / per year) |
100 eur/quarterly |
