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Social Contribution Tax (SCT)

Guidance on the social contribution tax (SCT) is available in Government booklet No12: Payment of contribution and social contribution tax by business entities.

The employer is obliged to pay SCT. This is an employer-only charge and it is an additional burden on labour costs.

Generally, the SCT's base is the income subject to aggregate PIT base (with regard to employees paid according to the minimum wage some distortion might happen). Both scholarship and union fees are taxable. SCT is payable on in-kind earnings.

The rate is 13%.

Separately, taxable income can also trigger SCT liability, such as:

1. Ìý

   •ÌýÌýÌýÌý provided vouchers beyond wages capped in the PIT Act

2. Ìý

   •ÌýÌýÌýÌý specific in-kind allowances, for example:

3. Ìý
   1. Ìý

      –ÌýÌýÌýÌý food and drink consumed during a business trip of the employee

   2. Ìý

      –ÌýÌýÌýÌý business gifts

   3. Ìý

      –ÌýÌýÌýÌý entertainment

   4. Ìý

      –ÌýÌýÌýÌý vouchers above the threshold defined in the PIT Act

4. Ìý

   •ÌýÌýÌýÌý gifts with a small value (small value is equal to a maximum of 10% of the effectual minimum wage)

5. Ìý

   •