Income Tax

The salary or wage of the employee is subject to Income Tax. It is considered fourth category income.

The persons (employees or legal persons) that act as employers can also act as a tax collection agent.

If a person receives two or more payments from different employees, the employer who pays a greater sum is considered as the collection agent.

On starting a new working relationship, the average subject payment for the previous year is determined, as paid by the previous employer.

This average is compared with the payment to be paid by the new employer. In this way you decide which employer will act as tax collection agent.