Do business or otherwise drink? You do not have to pay for the income tax paid by the health insurance company and the social security administration. tte detailed instructions on how to do it.

Health insurance

Employees do not have to take care of insurance, even when they have a common appearance together. As the name implies, the Report on Income and Expenditures from Self-Employed Activities… fill in those who are self-employed and have a self-employed activity for employment and retirement. The form must be filled in and submitted within 30 days from the date of the tax return, which is this year’s novelty. The term paid in the bill has remained, the arrears must be paid within eight days, when the business should be declared, by April 8 this year.

First page of the formula

Model treasure: Jana astn company and in 2007 she earned 360,000 crowns. Deductions paid up to 40 percent and paid a premium of 46,800 crowns. On its example, we will show how to fill in the formulas for the health insurance company and the social security administration.

In the middle of the first page of the overview for the health insurance company there is a field in which you enter the dates when you submitted the tax return. If you changed your health insurance company in 2007, check yes in the following section. In that case, you will get a glimpse of two bins of companies in the year you were her client.

In the overview according to what the connection company can do with a possible surcharge, you twist the letter and thus indicate in what form you pay the deposit.

The following formula is especially important for those who do not have a business as the main source of income.

Zakrtnete, to what categories the client se adte:

  • A If you only do business, tick this option.
  • B If you were an employee and at the same time doing business, check option B and indicate in which cities self-employment was the main source of income. Employed as the main source of income you can state when they paid insurance for everything at work and you received at least the minimum wage.
  • C If you were one of those who paid insurance, you do not have to pay high minimum deposits, you will only pay them from what you actually paid. For example, the salary is paid for dependent children, for pensioners who receive a pension from the pension scheme R, for maternity leave, for those who are on parental leave.
  • D When the redemption deposit has not been determined, you do not have to comply with the minimum payment of the insurance premium that applies to the entrepreneur. Twist the first option (letter a and f) according to the instructions and state in which months (it is valid that only the whole calendar month is required);

At the bottom of the formula, write the date and say goodbye.

Kind of side of the formula

Dec 1:
Drink the income you have from the business (from the area of ​​1 tax credit). Attention, the health insurance company should also acknowledge those incomes from which you did not pay yourself the royalties you received from the tax).

Model: Jana will present 360,000 crowns.

Dec 2:
Write down the data related to the given income.
Model: Jana states 190,800 crowns, ie 40 percent of income plus paid social and health insurance.

dec 4 a 5:
Write down how many jobs you did in 2007 and state how many jobs you had at the health insurance company, you fill in the form.

Model: Jana writes in both windows slo 12 did business for a year and did not change the health insurance company.

Dec 6:
Drink a month, for which self-employment was your main source of income. Those who are currently employed, zero.

Dec 9 a 12:
Follow the instructions, the formula contains the formulas, write the result in the box.

Dec 14:
Sweat the washbasin. It is half of the length of 12, at least what you calculated on the length of 9 (in the case of the whole business 120,834 crowns) and a maximum of 486,000 crowns.

Those who have not set a minimum deposit (see the overview on the first page of the overview students, pensioners, people on parental leave, etc.), do not have to take into account the lower limit of 120 834 crowns, when they calculated the deposit, they will have to deal with it.

dky 15 a 16:
According to the formulas, sweep out the replacement deposit and insurance.

Model: Jana calculated to pay 16,313 crowns.

Dec 41:
List the backups you sent in 2007.

Dec 43:
Odette od dku 41 dek 16. When the positive value comes out, you have an overpayment. A minus sign means you will replenish.

Model: Jan spent a surcharge of 487 crowns, me to go to page one and indicate whether he wants to pay for the surcharge in the castle of talents for another period, or to drill it.

Dec 51:
According to the formula, sweat the deposit on a pt equivalent. If the minimum deposit is required, you must enter at least 1,456 K. The highest deposit, on the other hand, is CZK 11,643, but no one pays.

Sociln pojitn

In order to provide social security, send an overview and pensions for retirement insurance and for health insurance, which you can but do not have to arrange. Submit your report by April 30, 2008.

If the business is not your main source of income and the annual profit from it is up to 48,334 crowns, you do not have to pay socially for your income, but you have to give an overview. You do not have to pay when you have other business income that you do not declare to be a regular income.

Where the problem could occur

Dec 9:
At first, social security places entrepreneurs in three categories. On the main, side and combined. Those who perform a paid activity as a secondary pay a deposit.

dky 17 a 21:
If you have indicated that your self-employment was ancillary, you must write and document it. Fill in the data and prepare a confirmation that you are an employee and had an income of at least 96,000 crowns in 2007; disabled and old-age pensioners (they have received a pension from the NES, you do not have to provide proof of receipt); on parental leave you take care of a close person; in the performance of military service in the armed forces R; student up to 26 years; in custody and in prison according to not 3 msce.

dky 22 a 23:
Turn on the income and expenses you had in 2007 in connection with the business. You do not have to state income that you do not consider to be systematic, you do not have to pay royalties.

Model: Jana records revenues of 360,000 K, data are pauln plus insurance, a total of 190,800 K.

Dec 24:
Odku 22 odette dek 23. If you performed only a secondary activity in 2007 and at that time you paid less than 48 334 crowns, fill in zero dk 27 ​​and 30 immediately.

Model: Jana records a difference of 169,200 crowns, from which she will cover insurance.

dky 27 a 28:
In the following days, sweat, as in the recovery stock according to the formula: income minus expenses cut 50%. The salary that the main entrepreneur must have a deposit of at least 60,420 crowns, the entrepreneur has a minimum deposit of 24,168 crowns.

Dec 29:
If a low replacement base is sweaty and you want to have an exit in the future, you can increase the base on this table. Sniovat mon nen.

Dec 30:
Sweat the insurance premium to 29.6% of the deposit. The post is rounded up and you deduct the paid deposit. With a minus sign, an overpayment will be issued, there will be a positive payment, which you must pay by April 30.

Model: Jana has an overpayment of 4,958 K. On the other side of the formula, ask for the return of any overpayment and sweat out the new ingredients. In 2008, the lowest deposit for pensions is 1,596 crowns for the main activity (238 crowns for sickness insurance), and 639 crowns (95 crowns) for secondary activities.

Finally, drink the date and don’t forget to sign.

She Was Dazzled By Moravian Folklore Who Started Modern Costumes 800x450 1 Previous post She was dazzled by Moravian folklore, who started modern costumes for businessmen
label Next post How much real safety comes out