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According to Section (8) of § 1 of Government Decree No. 61/2020 (III.23), how does exemption affect the eligibility of the small taxpayer to labor market benefits and the value of such benefits?
As well as the contents of the unemployment benefit certificate issued by the NTCA [NAV], considering that Section (8) of § 1 of the Government Decree only provides guidance with regards to social security benefits.
Exemption under Section (8) of §1 of the Government Decree has no bearing on eligibility for social security and labor market benefits and/or their value.
Full-time small taxpayer businesses, qualifying as such under Section (1) of §10 of the Small Business Tax Act, shall be insured during the full term of such status and may become eligible for all benefits set forth in the Social Security Act and Act IV of 1991 on Furthering Employment and Provisions for the Unemployed (hereinafter referred to as: the Employment Act).
Under Subsection c) of Section (1) of §9 of the Small Business Tax Act, the small business tax replaces personal income tax and contributions. According to the above mentioned provisions of the Small Business Tax Act, small business tax exemptions under Section (2) of § 1 of the Government Decree have no bearing on eligibility for social security or labor market benefits, or their value.
Therefore, the small business tax for the relevant months affected by the exemption shall be considered paid (performed) in the unemployment benefit certificate issued by the NTCA [NAV].
Source: National Tax and Customs Administration (NAV)
Exemption under Section (8) of §1 of the Government Decree has no bearing on eligibility for social security and labor market benefits and/or their value.
Full-time small taxpayer businesses, qualifying as such under Section (1) of §10 of the Small Business Tax Act, shall be insured during the full term of such status and may become eligible for all benefits set forth in the Social Security Act and Act IV of 1991 on Furthering Employment and Provisions for the Unemployed (hereinafter referred to as: the Employment Act).
Under Subsection c) of Section (1) of §9 of the Small Business Tax Act, the small business tax replaces personal income tax and contributions. According to the above mentioned provisions of the Small Business Tax Act, small business tax exemptions under Section (2) of § 1 of the Government Decree have no bearing on eligibility for social security or labor market benefits, or their value.
Therefore, the small business tax for the relevant months affected by the exemption shall be considered paid (performed) in the unemployment benefit certificate issued by the NTCA [NAV].
Source: National Tax and Customs Administration (NAV)