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Issue description

Tax relief for a child and dependants

 

20.12.2019.

 

The extent to which you will receive “on hand” is affected by a number of provisions, such as the personal income tax rate, the fixed non-taxable minimum, the state social insurance compulsory contribution rate, whether you have marked your main place of employment in the electronic payroll tax book, and the number of dependants registered for you (on the basis of the dependants) (it is possible for an existing person to receive tax incentives).

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1. Persons entitled to tax relief1. Persons entitled to tax relief

The benefits are intended for the following persons:

  • for minor children;
  • children under the age of 24 who continue to study;
  • persons under guardianship or under guardianship;
  • non-working parents and grandparents, if they are recognised as disabled persons;
  • a non-working spouse who is dependent on a minor child recognised as a person with disabilities, etc.

 

With effect from 1 July 2018, relief shall also be provided for a non-working spouse who is dependent on:

  • a child under three years of age;
  • three or more children, of which at least one is less than seven years old;
  • five children under the age of 18 or under the age of 24, while the child continues to acquire general, professional, higher or special education.

 

Look at the law more about who the taxpayer is entitled to tax relief On personal income tax Article 13.

 

2. What should be done to allow the employer to apply relief for dependants?2. What should be done to allow the employer to apply relief for dependants?

In order to apply incentives for dependants, these persons should be registered in the SRS.

 

It is possible to notify or remove dependants in several ways:

 

 

On the basis of the information provided will be subject to the appropriate entry in the computerised payroll tax booklet.

 

3. When does the taxpayer get the right to tax incentives? 3. When does the taxpayer get the right to tax incentives?
The right to tax relief shall apply from the time the person has made an entry in his or her electronic salary tax book.

 

4. It is also possible to receive tax benefits for a past period4. It is also possible to receive tax benefits for a past period

For example, if you had a dependant during a period, but you had not informed the SRS/employer about it.

 

It is possible to receive tax benefits for a past period within three years from the law On personal income tax the term of payment specified. In this case, the annual income statement must be submitted for the period during which you were entitled to tax benefits but not applicable.

 

An annual income statement or a clarification thereof may be submitted in the SRS Electronic Declaration System.

 

5. To remove a dependant person5. To remove a dependant person
If you can no longer apply the benefits for a dependent person, within 10 days, use one of the types mentioned above (in paragraph 2), notify the SRS, indicating the date of the end of the dependant.

 

6. Useful 6. Useful

For the maintenance of which the tax benefits are due, see the law On personal income tax Article 13.

 

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