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As stated in the notice, compensation may be paid to those employees whose work is mobile in nature or involves travel or commuting. Its objective is to compensate employees for the increased costs of such work for the time actually worked. The compensation amount cannot exceed 50%. basic salary (tariff) and are paid only if the employee is not reimbursed for business travel expenses (daily allowance). Compensation paid in accordance with the procedure established by law is not subject to GPM, nor are social security contributions deducted from it.
“We are finding more and more cases in which companies, to avoid calculating and paying taxes to the state budget, abuse and pay part of their salary with tax-free compensation. After checking the documents during the control actions, it often turns out that the employment contracts of the employees of the companies do not stipulate that the work is mobile in nature, related to driving in Lithuania / abroad or working outdoors ” says Kristina Jakštienė, Senior Advisor in the STI Control Department. Not only the state budget, but also the employees themselves, since the amount paid as compensation is not considered insured income: the length of service to receive an old-age pension does not accrue, a lower salary benefit is paid in case of illness, holidays are calculated without compensation.
For example, an inspection of a transport service company by the STI revealed that it accounted for 49%. Bonuses were paid to transportation managers, directors, branches, process managers, and other administrative personnel, although their work was not mobile and had nothing to do with field work. The company had to attribute the benefits to taxable labor income and additionally calculate, declare and pay almost 99 thousand. taxes in euros.
Another company that is around 20 percent. receives income from the production and sale of PVC and wood products, that is, part of its income is from work carried out outside the field, remuneration paid to the employees of the administration and the production workshop. Due to these violations, she was also charged additionally with almost 20,4 thousand. taxes payable in euros.
Another company, caught by STI akiratin because of the GPM gap, usually in terms of low pay, said it pays employees $ 1,000. However, the payroll records showed otherwise. The minimum wage was paid to employees and the other part, 50 percent. salary compensation.
“There are also cases where companies calculate both compensation and business travel expenses (daily allowances) for employees during the same period, and some unreasonably pay even more than 50 percent. Amounts of base salary” says Kristina Jakštienė.
According to STI data, in 2020 almost 5,000 people registered in Lithuania. companies for mobile work around 90.6 thousand. paid nearly 134.8 million employees. compensation.
The STI recalls that possible tax violations observed can be reported to the 1882 Tax Information Center hotline or by completing the form on the STI website.
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