Salary Tax Booklet

 Published: 09.09.2016. 10.16

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For natural persons

The submission of information in the salary tax booklet for the application of personal income tax relief shall be performed by the natural persons themselves electronically via the EDS or by appearing in person at the SRS Customer Service Centre. It shall be the taxpayer’s duty and at the same time choice to submit in the salary tax booklet the information with regard to the main place of earning the income, the dependent persons and additional reliefs. Only the person itself may choose which information contained in the salary tax booklet shall be made visible for the employer, including the information on incapacity and the dependent persons. If the person chooses not to show the information on the reliefs to the employer and states so in its salary tax booklet, then the tax reliefs this person is entitled to may be applied by such person upon filing the income declaration for the relevant taxation year thus ensuring itself the right to receive all the reliefs including the compensation of the overpaid personal income tax in full amount.

For employers

Via the SRS EDS, it is possible to obtain information with regard to the employer’s employees (who have chosen to apply the tax reliefs with the particular employer) and the currently applicable tax reliefs approved by the employee. The SRS notifies the employer electronically on the changes with regard to the reliefs to be applied to the employees by sending such information to the e-mail address indicated under the section “Correspondence with the SRS”.