Income types

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.

Which income type is used to report a reimbursement paid to an employee for the use of their own mobile phone?

If an employer pays reimbursements to an employee for using their own mobile phone in work-related matters, the share of work-related use is considered taxable reimbursement of expenses. The share of work-related use is reported using income type 353 (Taxable reimbursement of expenses) and the share of private use as wages, for example with income type 216 (Other compensation).