Tuesday May 24, 2022

Penzijn pipojitn: Jak velk daov levy vs ekaj?

The taxpayer of the part of the pension agreement with the permanent contribution concerns the ordinary citizen and in the position of an employee, as well as a general natural person. How much money can a participant deduct from the tax base of their income and what does everything relate to the exercise of the claim?

employee (regardless of whether he is not in an employment relationship or not), he will be able to deduct from the tax base of the income, which is equal to the amount of paid contributions in the tax period (ie per calendar year) reduced by 6 thousand CZK , when the maximum amount that can be deducted in this way, in the tax period 12 thousand K. So, therefore, offer this option, but it is not the duty of the participant to take it out, and do not leave it entirely up to him. The decision of the participant to a known extent is related to his income, etc.

If the bag decides to use it (and with regard to it, this variant is likely), then in terms of tax optimization, it can be recommended that each year pay for pension fund 18 thousand CZK, and thus used the maximum amount, which can be deducted according to current law. In practice, this means that out of the total amount of 18 thousand crowns for the first 6 thousand crowns collects the central contribution (at 500 korunch of own contribution monthly and in the case of a contract adjusted to the conditions required by the amendment, it is 150 K msn or 1,800 crowns). K ron), for another 12 thousand crowns then collects support in the form of refund of the tax surcharge at the ron of income tax. This tax surcharge or calls of left tax is differently high depending on the absolute amount of the entire tax base (with regard to different tax rates, non-taxable payments and the actual tax deductions for the vertical activity tax).

Table: Forms in the ron sttn support of the party penzijnho pipojitn for regular monthly payments (as of January 1, 2000)

In the ronch payments astnka to retirement pension

From 1,200 to 6,000 K

From 6,000 K to 18,000 K

Included
18 000 K

Form of support:

a) sttn pspvek

(a) a contribution from 600 to 1 800 K, depending on the payment

(a) between 600 and 1800 K

a) sttn pspvek 1 800 K

b) deduction from the tax base

b) 0

b) deduction from the tax base in vi and 12,000 K; both in relation to vi payments astnka

b) deduction from the tax base in the amount of 12,000 K, depending on the amount of the payment

Among other things, a well-known dealer, who offered me the conclusion of a contract on supplementary pension insurance with a state contribution, argued about its suitability by pointing out that I can deduct income tax and 12 thousand crowns from the income tax. It was so tempting that it would be a multiple of the support that I will give to my building society, and I don’t want to know that. How is it actually? Your nonsense is really namst. The dealer did not read the bill, and therefore confused two terms: the basis of income tax and income tax.

Tch and 12 thousand crowns are actually not deducted from income taxes, but from the base of income taxes. Nevertheless, when you see the total range of annual support for part of the pension supplement, then you can see that you get a high income here and high deposits for the calculation of taxes in the sum of both forms, ie both the central contribution (and 1,800 crowns) and tax levies. with its high contribution effects, which balance the support of the building society, and even in a certain combination even before. This is definitely the salary for building savings contracts that are concluded after January 1, 2004.

The pension fund with which it has a contract offers various payment intervals from one month to one year. Will it have any effect on the possibility of erpn daov levy?

No. It is not important for the tax deduction whether the participant contributes to the chosen pension fund regularly or for a whole hundred days, but two circumstances:

a) that the sum is paid by the participant himself (or the contributions paid by the employer cannot be claimed in return);
b) that the tax is submitted for a longer tax period (calendar year). For deduction, therefore, it can now be handcuffed by means of prepaid in previous years.

Proof of payment of the contribution to the pension supplement in the amount exceeding 6 thousand K, if the participant wants to apply the deduction for the financial series, it is the duty of the participant.

Excerpts from the book
Jaroslava ulce: Pension connection

1. dl: What from PP oekv bn oban?

2nd long: It is good to take out a pension

3. dl: By how much will it be in the pension?

4. dl: Do you know when and at what point?

5. dl: How to achieve the highest value?
6.dl: Vyplat se maximln sttn pspvek?


ryvek is from the book“Penzin pipojitn, 2.roses vydnvydan nakladatelstvm City Publishing, who published publications in the FINANCE edition such as:
Make the investment
Investovn pro zatenky

Finann matematika pro kadho

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