{"id":1922,"date":"2018-09-12T15:28:10","date_gmt":"2018-09-12T15:28:10","guid":{"rendered":"http:\/\/www.confida.rs\/?p=1922"},"modified":"2018-09-12T16:45:03","modified_gmt":"2018-09-12T16:45:03","slug":"tax-exemptions-to-social-secutiry-contributions-for-newly-established-businesses","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/de\/tax-exemptions-to-social-secutiry-contributions-for-newly-established-businesses\/","title":{"rendered":"Tax exemptions for Social Security Contributions for newly established businesses"},"content":{"rendered":"<p>A newly established legal entity and a newly established entrepreneur will have the right to tax exemptions from paying taxes and social security contributions.<\/p>\n<p>The Law on Personal Income Tax and the Law on Contributions for Compulsory Social Insurance stipulates that from 1 October 2018 the employer &#8211; a newly established legal entity, as well as a newly established entrepreneur, registered in the registry of the competent authority or organization, can exercise the right to exemption from paying taxes;<\/p>\n<ul>\n<li>based on the earnings of the founder<\/li>\n<li>based on the personal earnings of the entrepreneur<\/li>\n<li>based on earnings of employees<\/li>\n<\/ul>\n<p>The exemption is valid for nine newly employed persons employed by the business owner.<\/p>\n<p>It also exempts the business owner from the payment of contributions for compulsory social security.<\/p>\n<p>This right to tax exemptions based on the founder&#8217;s earnings can be achieved:<\/p>\n<p>&#8211; if the founder, or each of the founders, if more than one, has established a working relationship within the legal entity in question, or on the basis of earnings for a maximum of nine newly employed persons within the a legal entity of the business owner.<\/p>\n<p>&#8211; if a person has been registered for compulsory social security in the Central Registry of Compulsory Social Security and has been registered as unemployed for a period of at least six months uninterrupted prior to the date of establishment of a legal entity or an employment contract with the employer through the National Employment Service<\/p>\n<p>&#8211; in the period of 12 months prior to the date of employment, the employee acquired secondary, or higher level education.<\/p>\n<p>The tax exemption referred to in Article 21d of the Law may be realized by an employer &#8211; a legal entity or an entrepreneur, established or registered as of 31 December 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A newly established legal entity and a newly established entrepreneur will have the right to tax exemptions from paying taxes and social security contributions. The Law on Personal Income Tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1930,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[62,61,60,52],"_links":{"self":[{"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/posts\/1922"}],"collection":[{"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/comments?post=1922"}],"version-history":[{"count":5,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/posts\/1922\/revisions"}],"predecessor-version":[{"id":1932,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/posts\/1922\/revisions\/1932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/media\/1930"}],"wp:attachment":[{"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/media?parent=1922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/categories?post=1922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.rs\/de\/wp-json\/wp\/v2\/tags?post=1922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}