• employee contributions are not paid for these two earnings types
• a fixed 25% income tax prepayment amount is enforced for them
• 60% gross payments amount is basis for author's fees; and 90% gross payments for work contracts
• By income prepayment amounts personal and general reliefs are not considered so information of average salary for the month concerned IS NOT REQUIRED.

By work contract payments you have to pay contributions for pension and disability insurance, health care, plus a special tax on contractual work. On the other hand, the employer need not pay for them by author's fees. Here we is a case of employer contributions which are not deducted from income tax basis.

Let us take a look at calculation where gross 2 amount (gross company expanse) is 200,000 SIT (843.58 EUR). Hence the gross 1 amounts differ for the two payment types!

• contractual work is account for using a preddefined document type P3 and a preddefined earnings type POD
• author's fee is accounted for using a predefined document type P2 and a predefined earnings type PAH

PANTHEON 5.5 Guide:

• Payroll Preparation

Related topics:

• Payroll