[ad_1]
“Companies are trying to maintain not only competitiveness during the pandemic, but also healthy workers by investigating their possible infection with the Covid-19 virus. We do not consider these companies’ expenses as employee income and they are not subject to tax. on the income of natural persons ”, says Rasa Virvilienė, Director of the Legal Department of STI.
The same provisions apply when a company performs serological tests for immunoglobulins G (IgG) and M (IgM) Covid-19 disease to determine if an employee has Covid-19, which shows whether the employee has Covid-19 antibodies.
The STI points out that when an employer pays for certain services, buys certain goods or allows the use of company assets during the COVID-19 quarantine in order to ensure an efficient work organization, continuity and fluidity of the business, thus protecting the employees. When performing tasks that are important to the company, the provisions for income in kind are not applied, since these costs are considered incurred by the company for its own benefit and not for the benefit of the employee.
Therefore, the costs incurred by the company during the COVID-19 quarantine for the travel to and from work of workers who cannot perform their work functions from home can be included in the deductions allowed by the company as safety costs. necessary.
Answers to frequently asked questions about the application of tax relief measures and tax laws in COVID-19 can be found here.
We remind you that currently all ITS services are provided and consultations are done remotely only. You can get tax advice by calling 1882 or submitting an inquiry electronically through My STI.
[ad_2]
