If you employ disabled and your result is a loss, you can reduce the tax license by half !
Tax licenses are mandatory to all companies, according to annual turnover (see below). Therefore, if your result is a loss, you have to pay tax license always. The amount of tax license, however, can be reduced if you employ disabled workers.
By law, the average number of disabled employees must be at least 20 percent of the total average number of employees for the whole of the previous tax period. This means that if the company meets this condition, the amount of the license tax shall be:
- € 240 if it is a company, that for the last day of the tax period is not subject of value added tax with an annual turnover of less than EUR 500 000,
- € 480 if it is a company, that for the last day of the taxable period is the taxable value added tax with an annual turnover of less than EUR 500 000,
- € 1440 if the company, which for the whole tax year, achieves an annual turnover of more than EUR 500 000.
Do you know how to employ disabled people ? What are your responsibilities and what benefits can you get ?
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Source: 21.11.2014, Ing. Jana Kušnírová, PhD., Source: Verlag Dashöfer