Salary payments to daily manager
Withholding tax on salary must be deducted according to the employee’s tax deduction card. The enterprise must deposit the withholding tax directly into the withholding tax account where it must be held until it’s paid to the tax collector.
Transfers from the withholding tax account must only be made to the tax collector’s account.
The employer’s national insurance contribution must be calculated and paid on all salaries paid by the enterprise.
The rate for calculating the employer’s national insurance contribution corresponds to the actual location in which the enterprise has its head office.
Salary, withholding tax and employer’s national insurance contribution must be reported in an a-melding every calender month.
The deadline for the payment has not been changed. Employer’s national insurance contributions and withholding tax must be paid every second month to the tax collector.