15th February 2021 – by this date, the employee shall request the employer to make an annual settlement of the tax advance paid – form Application for calculation of the tax on personal income from dependent activity and to make an annual settlement of the tax advance paid on such income.
After the tax is paid by the employer, the employee applies for a Certificate of Payment of Tax, which serves as the basis for the calculation of the 2%. The employee completes the form Declaration of remittance of an amount up to 2% of the personal income tax paid.
If you are collecting 2% tax deduction for a specific patient, it is important that each employee you contact makes a copy of these 2 forms – the Tax Payment Acknowledgement and the Declaration – DOWNLOAD HERE
30th April 2021 – the employee will deliver or post to the relevant tax office (in their place of residence) both forms – the Tax Payment Confirmation together with the Declaration
Note: Employee can choose only one recipient to whom he/she donates his/her 2%. The minimum amount of tax to remit 2% is 3 €.