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Is there any restriction on applying the 75% tax benefit for part-time employees?
Is there any restriction on applying the 75% tax benefit for part-time employees?
According to Articles 102.1.30 and 106.1.20 of the Tax Code, individual entrepreneurs and legal entities that qualify as micro-entrepreneurs, have an average monthly number of at least 3 salaried employees during the relevant year, and have no outstanding mandatory state social insurance contributions, are entitled to a 75% tax benefit on income derived from entrepreneurial activities.
For example, a legal entity with fewer than 3 average monthly employees in 2024 pays 20% profit tax. However, a legal entity with an average of at least 3 employees in 2024 pays only 5% profit tax, taking into account the 75% tax relief.
According to Articles 102.1.30 and 106.1.20 of the Tax Code, individual entrepreneurs and legal entities that qualify as micro-entrepreneurs, have an average monthly number of at least 3 salaried employees during the relevant year, and have no outstanding mandatory state social insurance contributions, are entitled to a 75% tax benefit on income derived from entrepreneurial activities.
For example, a legal entity with fewer than 3 average monthly employees in 2024 pays 20% profit tax. However, a legal entity with an average of at least 3 employees in 2024 pays only 5% profit tax, taking into account the 75% tax relief.