How to calculate 2022 payroll tax?
The tax base and the net amount of tax due are rounded to the nearest euro. For this employee, the payroll tax that the employer will have to pay in 2022 is: €455.56 rounded up to €456.
However, to convert a salary gross to net easily and head, you just have to deduct 23% of the amount of your salary raw. However, if you are a public service employee, then 15% of the amount of your salary will have to be deducted raw not 23%.
Payroll tax rate
|salary gross paid in 2019 (tax payable in 2020)||salary gross paid in 2020 (tax payable in 2021)|
|Revenue up to €7,924||Revenue up to €8,004||4.25%|
|Revenue between 7 9 €||Revenue between €8,004 and €15,981||8.50%|
|Revenue over €15,822||Revenue over €15,981||13.60%|
The sum detention is calculated in proportion to the monthly amount of the salary and hours spent at work that same month. For example, an employee absent for 5 hours for a number of monthly working hours equal to 140 hours and a salary of 1800 euros will be deducted 64.28 euros (5×1800/140 = 64.28).
Calculate the payroll tax: the tax rate. The tax rate is 4.25% on all remuneration.
Payroll tax installments (form no. 2501) Payroll tax installments are due in the following cases: the amount of tax for the previous year is between €4,000 and €10,000: 3 installments quarterly must be paid respectively on April 15, July 15 and October 15,
The payroll tax concerns companies which are not subject to VAT or which are subject to VAT on less than 90% of their turnover. In the latter case, the employer will be liable for payroll tax on part of the remuneration paid, in proportion to the share of his turnover without VAT on his total turnover.
The rates of the development tax are set by the local authorities. The Ministry of Social Cohesion and Territories has developed a search tool to find the rates needed to calculate the development tax via a simulator. Access the development tax simulator.