Amounts beyond PIT and SSC can be withheld only according to the Labour Code (Labour Code, Arts 160–161). The following are allowed to be deducted:
- Ìý
•ÌýÌýÌýÌý claims originating from advance payment
- Ìý
•ÌýÌýÌýÌý claims originating from a final court decision or a non-appealable authority's resolution
- Ìý
•ÌýÌýÌýÌý any claims as requested by the employee
The two most common additional source deductions are contributions for a pension and deductions made under court order. These are discussed in 2.2.1 and 2.2.2.
2.4.1ÌýÌýÌýÌý Retirement savings
Contributions can be paid to:
- Ìý
•ÌýÌýÌýÌý retirement pension funds (RPFs)
- Ìý
•ÌýÌýÌýÌý voluntary retirement pension funds (VRPFs), or
- Ìý
•ÌýÌýÌýÌý retirement savings accounts (RSAs)
Even if these savings are deducted from gross income via payroll (if permission to make deductions is provided by the employee to the employer (see 2.4.2)), tax allowances
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Web page updated on 17 Mar 2025 15:05