What is the basis for calculating payroll tax?

What is the basis for calculating payroll tax?

– 4.25% on all wages paid. Plus: – 4.25% (i.e. an overall rate of 8.5%) on the fraction of annual individual compensation between 7,924 euros and 15,821 euros, – 9.35% (i.e. an overall rate of 13.60 %) on the fraction of these remunerations exceeding 15,821 euros.

What is the basis for calculating payroll tax?

The scale of the payroll tax being a progressive scale, the tax is then calculated as follows: The fraction of the remuneration paid to employee less than 8,020 euros is subject to the tax at rate of 4.25% i.e.: 8,020 euros x 4.85 euros.

How to calculate property tax?

The property tax is calculated from the “cadastral rental value of the property” to which is then applied a tax rate voted by the local authorities, essentially the municipalities. For built properties.

How to calculate council tax?

The housing tax is calculated on the net rental value. The net rental value is equal to the cadastral rental value of the premises less, if it is your main residence, compulsory allowances (for family expenses) or optional allowances (depending on income, disability or a disability…).

When is the tax filing deadline in 2020?

If it is a legal entity, its identification number. They are the same every year. The deadline for the monthly VAT declaration in 2020 is the same as in 2021: from the 15th to the 24th of the month of filing, the one on which the amount of the transactions carried out the previous month is reported.

What are the threshold effects of council tax?

To avoid a threshold effect, there is provision for a degressive reduction in housing tax according to your taxable income. In 2020, if your 2019 reference tax income (RFR) does not exceed the required ceilings, you no longer have to pay housing tax.