Example 2 The taxpayer claimed a deduction but it was not allowed. Nevertheless, the gross salary was mistakenly indicated to reflect the alleged deduction, although it was not authorized. Therefore, the gross salary shows too low an amount. Since the error relates to the extrapolation set, a new adjustment cannot concern any year other than the actual tax year. In this case, it is not possible to simplify the adjustment of calculation errors in respect of taxes for the current year, as required by Article 57a. Where the employer pays, on behalf of the worker, an unpaid tax invoice after the end of the tax year, any part of its amount exceeding the Finnish tax calculated on the income of the tax year shall be added to the employee`s net salary for the year of that payment. Your employer may be required to deduct your salary: if, on behalf of the worker, the employer makes additional payments or advances in respect of the tax year in addition to the advances during the tax year and the total amount does not exceed the calculated Finnish tax, this payment is not added to the employee`s gross salary for the year of this payment. Workers, workers and certain other groups are protected from unauthorized deductions by employers from their wages and wages. Employers can only make a deduction in certain situations and must comply with your employment contract conditions. Find out when employers can make deductions and what protection you have.
The employer must declare the worker`s gross wage on form Veroh 7801e, calculated in accordance with the instructions in this section. Calculations relating to the gross establishment of the net amount should include automatic deductions, i.e. automatic deductions during the taxation procedure. Ancillary benefits are entered on lines 20 to 49 and cash wages on line 14 (for the amount of cash wages/allowances excluding ancillary benefits), calculated according to the instructions in this Article, but deducted from the sum of ancillary benefits. Under the Income Tax Act, a taxpayer`s taxable income includes income that he receives in cash or in the form of assets or benefits constituting a taxable present value (Section 29 of the Income Tax Act). The provisions described above in the section above mean that there is an agreement between the employer and the employee for the payment of a total gross salary, the consistent elements of which are (1) a fixed net ceiling and (2) an amount which reflects the tax, both in the country of origin and in Finland, and which must be paid by the employer on behalf of the actual taxable person, the worker. The net salary is 85,000.00 – It is the employer`s responsibility to bear the cost of personal tax debts arising from Finland. – the employer must receive all the benefits or refunds resulting therefrom, if the employer has paid more than enough tax to cover the actual tax debt, on the basis of the worker`s personal tax deductions. The gross taxable salary in Finland should be the sum of two components: the net salary plus the calculated Finnish taxes.
The calculations for the gross calculation of the net amount should include all deductions from income and all tax credits to be deducted from the taxable person`s taxes. Some deductions and credits are made ex officio, which means that they are automatically deducted during the taxation procedure, others are taxable and depend on the personal and family situation of the taxable person. . . .