Post by account_disabled on Nov 25, 2023 5:47:25 GMT
There is only one option here and that is to always deduct it from revenues because tadeductible costs are not settled on a lumpsum basis. Let's see what such a settlement might look like. Eample Mrs. Julia is a notary and pays a lump sum at a rate of . The health insurance premium in is paid based on the amount of income earned in in the range above so the monthly health insurance premium is . of this amount can be deducted from the income. For the month of February Mrs. Julia achieved income of after deducting the social contributions paid.
Let's see what the basis for calculating the lump sum will be. Income Basis for calculating the lump sum The amount of ta – . Things get a bit more complicated when an entrepreneur settles revenues at different lump sum rates in his business. In such a situation the health insurance contribution is deducted from income in a fied proportion. If an entrepreneur uses different lump sum rates deductions from revenues are made in the proportion in which individual revenues taed at different rates remain in the total amount of revenues in the ta year. Eample Mr. Daniel at the following rates.
For the month of October he achieved revenue in the total amount of of which is taed at a rate of at a rate of . and at a rate of . . The monthly amount of the health insurance premium paid is . so your income can be reduced by of this premium. Calculation of the share of revenues taed at various rates in the total amount of revenues. We already know the percentage by which we will calculate the paid health insurance premium.
Let's see what the basis for calculating the lump sum will be. Income Basis for calculating the lump sum The amount of ta – . Things get a bit more complicated when an entrepreneur settles revenues at different lump sum rates in his business. In such a situation the health insurance contribution is deducted from income in a fied proportion. If an entrepreneur uses different lump sum rates deductions from revenues are made in the proportion in which individual revenues taed at different rates remain in the total amount of revenues in the ta year. Eample Mr. Daniel at the following rates.
For the month of October he achieved revenue in the total amount of of which is taed at a rate of at a rate of . and at a rate of . . The monthly amount of the health insurance premium paid is . so your income can be reduced by of this premium. Calculation of the share of revenues taed at various rates in the total amount of revenues. We already know the percentage by which we will calculate the paid health insurance premium.