In one or more jobs, regardless of salary... before receiving their January salary, all individuals must complete the Personal Status Declaration. For people in only one employment relationship, nothing changes. Those who work in two or more countries must choose in which entity the zero tax will be applied for the salary up to 30 thousand new lek.
"Which is a document that is signed by the employer and the employee, before the start of the employment relationship for those who are newly hired. Again, even those who are in an employment relationship must complete it since it is a requirement that is applied for the first time," said Rozana Çelmeta, Director of Business Process at the DPT, writes A2 CNN.
If an individual with dual employment, one full-time with a gross salary of 90 thousand lek and the other part-time with a gross salary of 50 thousand lek, decides to complete the Personal Status Declaration with the first entity, then he will pay 7 thousand 800 lek in tax instead of 11 thousand 700 lek. The second entity will pay the full tax of 6 thousand 500 lek. But what happens to individuals who do not complete the declaration?
"The individual has the right to complete the annual individual declaration at the end of the fiscal year, and there the calculations and adjustments are made for what has or has not been paid, has paid more or less, and the amount that is due to be reimbursed. The individual has the right to make the request, but this is time-consuming," said Rozana Çelmeta, Director of Business Processes at the DPT.
Until now, the law provided that for dual-employed individuals, their income was combined at the end of the year and subject to tax, after completing the annual income declaration. Meanwhile, by March 31, all individuals who during the previous year were dual-employed or had a monthly salary equal to or over 100 thousand lek per month must complete the Personal Income Declaration.
"There are over 140 thousand individuals who must submit the DIVA declaration considering only the criterion of income from employment. The penalty in case of failure to complete or submit on time is 3 thousand lek," said Rozana Çelmeta, Director of Business Process at the DPT, writes A2 CNN.
Until the end of 2023, the limit for declaring gross income was 2 million lek per year or more.
(A2 Televizion)
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