Special payroll tax is Social security contributions paid on certain income from (SLF) and on pension costs (SLP).
1. Special payroll tax on certain income from (SLF)
a) Special payroll tax on passive business
Anyone who runs a passive business must pay payroll taxes of 24.26% instead of co-payments. The people who were born 1937 and earlier do not pay payroll taxes for actively engage in business. This special payroll tax is calculated on the surplus of economic activity.
Special payroll tax to be paid during the financial year 2011 (taxation year 2012) is below:
| Births 1937 and former | 0,00% |
| Special payroll tax on earned income | 24,26% |
Do you run passive business, you make a schablonavdrag by up to 20%.
b) Tax on profit
Employers making contributions to a profit-sharing fund to pay payroll taxes on contributors. The provision made should be included in the base for calculating payroll taxes.
Special payroll tax: 24,26 %.
2. Tax on pension costs (SLP)
Special payroll tax: 24,26%.