As of today, the application of small entities has started, with a turnover of up to 14 million ALL, to benefit from the minimum wage. This salary benefits persons employed in entities that meet the following criteria:
-For 2019 they have realized incomes up to 14 million ALL,
- They must have stopped the activity in implementation of the Orders of the Ministry of Health and Social Protection (MSHMS), issued for this purpose.
-They should have tax liability for simplified profit tax and profit tax.
Beneficiaries of financial assistance equal to the national minimum wage, in force, of 26,000 ALL per month, are:
-self-employed natural persons;
- unpaid employees of the family of the commercial natural person;
-employees in commercial natural persons.
-employees in legal entities,
with annual income up to ALL 14 million, according to the payroll declared by taxpayers, who must also complete the application to receive financial assistance, according to the relevant Form.
Employed individuals, who result in more than one payroll, receive only a minimum wage as financial assistance.
Persons who carry out activities in informality do not benefit either.
To apply you must fill out the attached form:
Entities that meet the above conditions, must submit to the General Directorate of Taxes, through their electronic declaration account in e-filing, the request with the data of the beneficiaries, according to the attached model, which includes:
- Identification data of the taxpayer provided with NUIS
- Identification data of beneficiaries, including the self-employed, unpaid family workers and employees:
- name, paternity, surname
- personal identification number of the beneficiary
- the bank where the beneficiary has the current bank account
- IBAN of the beneficiary individual's bank account
Entities that will complete the application according to the approved Form, attached, must ensure that they fill in the correct data of the beneficiary individuals, where the personal identification number ID and IBAN of the bank account are very important data.
After verification within 10 days of the following month, of the data sent by the applicants, from the Regional Tax Directorates where the entities are registered, the summary list with the data of the individuals receiving financial assistance, is presented by the GDT, at the General Directorate of Treasury, which, according to DCM no. 254, dated 27.03.2020, makes payments to beneficiary individuals.