However, tax obligations may also be associated with brigade income. Therefore, the Financial Administration (FS) warns students to verify before they take up employment under what conditions they are obliged to pay income tax advances.
Temporary workers do not have to pay a tax advance of 19 % of the remuneration if they apply the non -taxable part of the tax base (NČZD) to the taxpayer. “If a student signs the NČZD on the taxpayer, the income tax advances may not pay if he / she does not exceed EUR 479.48. The form signs directly with the employer and this benefit can apply only one employer at the same time, ”said Daniel Kováč from the FS Communication Department.
In the event that the student does not earn more than EUR 2876.90 for the whole year, he is not obliged to file a tax return. However, if he has been withholding tax advances during the year, he may ask the employer to make an annual settlement of tax advances or voluntarily file a tax return, which may be entitled to a tax refund.
“If a student works abroad, he usually taxes his income in the state where the work is physically carried out. In such cases, it is not obliged to pay tax in the Slovak Republic, but we recommend that you check the specific rules under the relevant double taxation contract,“Kováč added.
Thus, the Financial Administration recommends students to verify their tax obligations before the start of the brigade. The correct setting at the beginning can save them money and worries at the end of the year.
