Post by account_disabled on Nov 21, 2023 2:26:59 GMT -5
This category includes reimbursement of the costs of commuting to work by public transport. This is confirmed by the ta authorities in the issued ta interpretations. In one of them no. -EDIT. of January a question was asked about the taation of reimbursement of travel costs to work from the place of residence and back. The Director of the National Ta Information wrote in the justification that such reimbursement should be treated as income from free services and it is a benefit subject to income ta.
This means that the amount of the refund will be included in the income ta base. The same position was taken by the Director of KIS in a different interpretation no. -KDIT MU of July . The only eception will be the situation in which the employer organizes the transport of employees by bus. In such a case the value of the benefit received by the employee will benefit from the objective eemption from PIT Article a of the PIT Act . Received reimbursement philippines photo editor of travel costs by public transport - ZUS settlement As a rule all income from employment is subject to social security contributions. However there is a regulation on detailed rules for determining the basis for calculating retirement and disability insurance contributions which includes a provision stating when social security contributions.
Will not have to be paid. Are not included in the basis for calculating social contributions: Material benefits resulting from collective labor agreements remuneration regulations or remuneration regulations consisting in the right objects or services at prices lower than retail prices and to use free or partially paid public transport locomotion. However as it turns out ZUS in its decisions takes the position that only those benefits that are made available to.
This means that the amount of the refund will be included in the income ta base. The same position was taken by the Director of KIS in a different interpretation no. -KDIT MU of July . The only eception will be the situation in which the employer organizes the transport of employees by bus. In such a case the value of the benefit received by the employee will benefit from the objective eemption from PIT Article a of the PIT Act . Received reimbursement philippines photo editor of travel costs by public transport - ZUS settlement As a rule all income from employment is subject to social security contributions. However there is a regulation on detailed rules for determining the basis for calculating retirement and disability insurance contributions which includes a provision stating when social security contributions.
Will not have to be paid. Are not included in the basis for calculating social contributions: Material benefits resulting from collective labor agreements remuneration regulations or remuneration regulations consisting in the right objects or services at prices lower than retail prices and to use free or partially paid public transport locomotion. However as it turns out ZUS in its decisions takes the position that only those benefits that are made available to.