|
|
Revenues obtained under enterprise management contracts, managerial contracts or contracts of a similar nature, including revenues from such contracts concluded as part of the taxpayer's non-agricultural business activity - with the exception of income obtained by persons belonging to the management boards, supervisory boards, committees or other decision-making bodies of legal persons This means that the management contract will be taxed in PIT on the same principles as the mandate contract.
The entire remuneration received under a management contract is taxed according to the tax scale (rates: % and %) For a philippines photo editor management contract, employee costs of obtaining income are used regardless of the nature of the contract - employment contract or mandate contract (Article ( ) in connection with Article ( )( ) of the Personal Income Tax Act) During the tax year, the payer calculating the manager's remuneration pays income tax advances on his behalf After the end of the tax year, the payer prepares annual PIT- information Management contract and ZUS contributions As you can read in the ZUS guide, a management contract agreement may be concluded on the basis of: employment contracts or mandate contracts.
In the first case, social security contributions are paid on the same terms as in the case of other employment contracts. However, if the contract is concluded as part of a mandate contract, social security payments will be on the same terms as in the case of other contractors. Contributions are calculated and paid by the payer. The basis for calculating social security contributions will be the manager's income. In the case of managers, these will most often be high amounts, so it is worth recalling the limitation of the annual basis for calculating pension insurance contributions. You can read about the annual limitation of pension and disability pension contributions in in the linked publication.
|
|
發表於 13:08:28