In the case of micro-enterprises, the taxable income ceiling is increased from 100,000 euros to 500,000 euros.
The tax rate for micro-enterprises with an employee will be 1%.
Legal persons who meet the conditions on 31 December to become a microenterprise are obliged to pay tax on the income of the micro-enterprise from 1 February 2017, and the deadline for filing declaration 010 for the modification of the tax vector is 25 February 2017.
Remove the ceiling of 5 times the average gross salary used to establish the basis of calculation for the contribution to pensions and health.
Cass is not due for income from dividends, if the individual makes other income.
The income tax payable by natural persons who make income from wages and salaries as a result of seasonal activities, on the basis of the individual employment contract concluded during the specified period, under the conditions established according to the provisions of the relevant legislation, is eliminated.
Eliminate the ceiling representing the value of 5 times the average gross earnings, related to the monthly basis for calculating social insurance contributions and the social health insurance contribution.
We are on the best side of your business and invite you to contact us for details of these changes and what they mean for your business.