Tax siligita: what it is and who can get

Find out who has the right to tax siligato in 2019.

Податкова соцпільга: що це і хто може отримати

The right to tax social benefits (NSL) depends on the marginal income for its application. The taxpayer has the right to reduce the amount of total monthly taxable income derived from one employer in the form of wages, the amount of the tax social benefits referred to in subsection 169.1 NKU, informs Rus.Media.

Tax siligita is the ability to reduce accrued monthly salary to the amount of provided benefits, and only after that to pay payroll tax on income of physical persons. Such privilege can obtain certain categories of Ukrainians, and under certain conditions, explained in the press service of DFS.

“Citizens who are underemployed, parents with two or more children have a right to tax social privilege. To get it and, consequently, to reduce their tax liability, the person must apply to the accounting of the enterprise”, – explained in service.

Note that the allowance is 960,5 hryvnia – half of the subsistence minimum for able-bodied Ukrainians. It can be obtained under the following conditions:

  • the person receives a salary and is the payer of the tax to incomes of physical persons;
  • the monthly salary shall not exceed the amount of 2690 hryvnias;
  • exemption can only be applied to wages only in one place of work and in which other forms of income;
  • the employer begins to apply the exemption from the date of receipt of the taxpayer documents confirming the right to its use;
  • benefit can be obtained if the payer in addition to the salary paid from the budget in the form of scholarships, cash or in-kind support of pupil, student, graduate student, etc.;
  • the benefit amount can be increased such payers: students, postgraduates, interns, adjuncts, Chernobyl I and II categories, invalids I and II groups, and also veterans of war, participants of military actions.

In addition, both parents of minor children can receive benefits, and if a family has two or more children under 18 years of age, benefit is provided for each child.