METHOD
How it is calculated
B = max(0, gross − exemption). Contributions = 31% B. Tax = 8% × max(0, B − personal allowance). Contributions are not deducted from the income-tax base.
≡ Pay, taxes and employment
Standard RS salary with 31% contributions and 8% tax, including the conditional 2026 exemption.
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METHOD
B = max(0, gross − exemption). Contributions = 31% B. Tax = 8% × max(0, B − personal allowance). Contributions are not deducted from the income-tax base.
TRACEABLE
Shown model from 2026-01-01.
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