Income types

FAQs

What income type should be used to report remunerations for additional days supplementing the annual leave?

Remunerations for additional days supplementing the annual leave should be reported using the income type 315 Other taxable benefit for employees. The remuneration is subject to a health insurance contribution. However, benefits of this income type are not subject to social insurance contributions by default. Therefore, the entry ‘Subject to a health insurance contribution: Yes’ must be added to the income type as the type of insurance information.

Remunerations for additional days supplementing the annual leave can NOT be reported using the income type ‘Annual holiday compensation’ (234), as this income type is subject to social insurance. The income type ‘Annual holiday compensation’ (234) can be used for reporting holiday compensation during the employment.