In 2023, there were changes in the payment of wages, calculation of salary, advance payment, payroll tax. Let’s look at this in more detail.
1. The day when an employee receives a salary is determined by the moment when money was given to him or transferred to the account.
2. Salary payment is the income of the month when the employee received the salary.
3. Payroll taxes are accrued at each payment – upon receipt of an advance payment and settlement for the second part of the month.
A new EFS-1 report has appeared, other reports are submitted if necessary (hiring and dismissal).
Every month it is necessary to submit data for each employee indicating the amount of income.
The deadline for salary reporting is the 25th, the deadline for paying taxes and contributions is the 28th.