Solidarity tax shall be paid by persons subject to State social insurance:
- inland employees with an employer/foreigner;
- foreign employees with an employer/foreigner;
- self-employed persons.
The object of solidarity tax shall be mandatory State social insurance contributions (hereinafter — “social contributions”), which shall be paid from the income exceeding the maximum amount of social contributions determined by the Cabinet of Ministers. The maximum amount of the object of contributions in 2017 is 52,400 euros.
Employers, self-employed persons and other socially insured persons shall make social contributions also from the income that has exceed the maximum amount of contributions from the beginning of the year.
Social contributions made from the income that has exceeded the maximum amount of social contributions from the beginning of the year shall be used for solidarity tax. Thus, solidarity tax shall be paid in the form of social contributions by applying social contribution rates and object, as well as complying with the procedures determined for making contributions, periods for the submission of reports and making of contributions.
Taking into account social contributions declared and made by each particular socially insured person, solidarity tax shall be calculated and transferred to the account of the principal State budget with the State Social Insurance Agency.