Galery

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The tax to be deducted for Easter bonuses: 3,134.27/28= 111.94 euro

The tax to be deducted for holiday bonuses: 3,134.27/28= 111.94 euro

Solidarity contribution

Net annual income: 14х1,650=23,100 (2%). Therefore:

Deduction for payment of monthly salary: 1,650 х 2%= 33 euro

Deduction for payment of Christmas bonuses: 1650 x 2% = 33 euro

Deduction for payment Easter bonuses: 825 x 2% = 16.50 euro

Deduction for payment of maternity allowance: 825 x 2% = 16.50 euro

- If the worker of the above example receives a bonus amounting to 3,000 euro in September 2012:

Increase in the net annual income: 14 x 1,650 = 23,100 +3,000 = 26,100 euro

Annual Tax (based on the tax scale and deductions): 5,852 - 1,600 = 4,252 euro

Tax reduction for additional deductions: 4,252 x 1.5% = 63.78 euro

The tax to be deducted, besides the monthly deduction in September: 4,252 - 63.78 = 4,188.22 - (223.88 x 14) = 1,053.90 euro

Solidarity contribution, besides the monthly deduction in September

Net annual income: 14 x 1,650 = 23,100 + 3,000 = 26,100 (2%)

Therefore, 3,000 x 2% = 60 euro