all emoluments paid to an employee or official: wages and salaries, additional remuneration, additional payments, holiday pay, compensation prescribed upon cancellation of the employment contract or upon release from service, compensation or fines for delay ordered by a court or a labour dispute committee, sickness benefit and holiday pay compensated from the state budget;
compensation paid in connection with an accident at work or an occupational disease, unless such compensation is paid as insurance indemnity;
remuneration or service fees paid on the basis of a contract for services, authorisation agreement or any other contract under the law of obligations;
all emoluments paid by a legal person to a member of a management or controlling body for the performance of his or her official duties (§ 13 of the Income Tax Act).
Rate of income tax
In 2019, the rate of income tax is 20 per cent.
Declaration of income from employment
Income from employment shall be declared in Table 5.1 of the income tax return for a natural person with other taxable income from which income tax has been withheld.
The data on the income from employment shall be pre-completed in the income tax return. You are required to verify the correctness of the data and, if necessary, to amend and supplement the data.
If you have receive income that is not included in the pre-completed tax return, then it must also be noted in the tax return.