Ααδε presents a new list of compensations and manuals, which are excluded from the calculation of income

According to the updated circular of independent government revenue management (Ααδε), The following types of compensation, benefits, insurance premiums and other benefits are excluded from labor and pensions:

Compensation for accommodation and mealsas well as per diem paid to the employee solely for the purpose of carrying out the employer's entrepreneurial activity.

Compensation for travel costspaid by the employer for official purposes, including compensation for the cost of electricity for charging a personal or official vehicle with zero or low levels of emissions to 50 g. CO2/km. If they are associated with travel expenses incurred by the employee in the performance of official duties and confirmed by legal documents.

Exploration allowanceprovided to employees of the Ministry of Foreign Affairs and other state political services.

Deductions in favor of insurance fundsestablished by law, including employees' contributions in favor of compulsory labor insurance funds.

Insurance premiums For pension benefits paid by the employee or the employer on behalf of the employee in favor of additional insurance funds and in favor of ETEAM welfare funds, which do not exceed 20% of the amount of their gross earnings from hired work and benefits included in the taxable income from hired work, unless the exceeding is established by the decision of the competent supervisory authority.

One -time manualpaid by the social security funds and state insurance organizations to the insured and the dependents of the insured.

The cost of food coupons up to 6 euros per working day.

A manuals of insignificant cost in the amount of up to 27 euros per year.

Insurance premiumspaid by the employee or the employer on behalf of the employee as part of the collective pension insurance contracts, which do not exceed 20% of the amount of their gross compensation for labor activities and in kind, included in the taxable income from labor activity, unless the excess concerns the amount of which is established by the decision of the competent supervisory authority.

Contributionspaid by the employee and/or the employer on behalf of the employee to the voluntary labor insurance fund for the medical and hospital cover of the employee, his/her spouse and the risk coverage of his/her life or disability, as well as insurance premiums paid by the employee and/or the employer on behalf of the employee to the medical and sick leave of the spouse, or to cover the risk of his/her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life or her life. disability under the insurance policy, in the amount of up to 1.50) euros per year per employee.

Compensation For the purchase of menstruation or annual unlimited traveling for public transport.

The market value of the concession on the vehicle With zero or low emissions up to 50 g. CO2/km and LTPF up to 40,000 euros to an employee, partner or shareholder from an individual or legal entity over any period of time during the tax year, while the remaining part of the cost is considered taxable income.

Provision In a natural form in the form of shares received by an employee or partner or shareholder from a legal entity or legal entity, regardless of whether labor relations continue to apply, subject to the implementation of the right to option and transfer the acquired shares after 24 or 36 months from the date of their acquisition.

Compensation for an audit of environmental inspectors.

The cost of charging A car with a zero or low level of emissions without any monetary compensation to 50 CO2km. on the territory of the employer.

Provision In natural form in the form of shares received by an employee or partner or shareholder from a legal entity or legal entity within the framework of programs of free distribution of shares, in which the condition for the distribution of shares is to achieve certain goals or the occurrence of a certain event.

Price domestic tourist guides with a total value of up to 300 euros per year for the tax years 2020 and 2021.

Need -food manual And any amounts associated with it paid to the special categories of persons with disabilities, regardless of which body it is prescribed.

Manuals In the amount of up to 5000 euros per year, provided to employers to employees to cover the costs of nursery and kindergarten, provided that the manual:

• a) applies to all employees,
• b) is paid to the employee by the employer in excess of the agreed remuneration,
• c) is clearly used to cover the costs of nursery and kindergarten.

Manualspaid by the employer to the employee as support at the birth of a child within 12 months from the date of birth of a child, in the amount of up to 5000 euros, increased by 5000 euros for each other child who is dependent on the parent entitled to receive the benefit at the time of birth, provided that:

• a) the manual applies to all employees,
• b) the employee’s earnings are preserved at least at the level that he had six months before the birth of a child or when hiring, if this happened less than six months before the birth of a child, and remains at least at the same level for at least six months after the birth of a child, and the allowance was reported to the labor inspectorate.

Please note: the framework of these release They have retroactive force, since they are applied to contributions and bonuses paid from the tax year 2024.

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