Annual Social Insurance or mutual insurance expenses deducted from the tax basis to obtain the settlement basis and to determine the type for employment tax (IRPF).
The employment tax (IRPF) deductions to be applied are obtained from the settlement basis, which is calculated using the following formula: Gross salary + Fixed estimated variables + Variable estimated variables + Payments in kind - Irregular performance - Social Insurance expenses - Other deductions: (personal minimum, family minimum, work performance, special categories). - Compensatory payments - Child maintenance/alimony ================================ Employment tax (IRPF) settlement basis