any time, social insurance premiums must be deducted in the year-end adjustment?

In case of the employment income earner, deduction for social insurance premiums is deducted generally from allowance, but, it is possible to process by declaring with end of year adjustment concerning the deduction for social insurance premiums to which application leaks from the tax withholding of allowance.First, you will try seeing from the foundation of deduction for social insurance premiums.

Deduction for social insurance premiums

Deduction for social insurance premiums, at one of material deduction in the midst of tax deductions and allowances, you can call the thing which society policy is provided, probably will be.In other words it means being the system which was made under the thought “securely from the person who has not supplied health insurance and annuity of favorably treating the person who has supplied health insurance and annuity in the tax system aspect”.

Health insurance and the annuity which become the object of social premium

• Health insurance, national pension, premium of government-managed pension plan for corporate employees and seamen’s insurance
• Premium or national health insurance tax of national health insurance
• The nursing premium due to the stipulation of nursing insurance method
• The work premium which it bears as the insured of unemployment insurance
• The latch which it bears as the joining member of the national pension fund
• The latch which it bears as the joining member of the public welfare pension fund
• National public service personnel mutual aid union method and the local government employee etc the latch and the payment gold mutual aid union method, private school school personnel mutual aid method and pension method etc by stipulation

With the place where you said is main.

Deduction for social insurance premiums is deducted at the time of what kind of?

It will claim the withholding certificate of front job ahead of time

in, social insurance premiums deducted why are deducted in any time?

first, the case of salaried workers, as withholding income tax and residence tax, is to be withheld from salary and bonuses of social insurance premiums every month, social insurance premiums deduction has been made to.

further, will be subject to deduction for social insurance premiums also paid social insurance premiums from proceeds of salary. also, can be a social insurance deduction even if the taxpayer has paid the social insurance premiums and other relatives of a spouse to a living person and that should be borne by the taxpayer in addition to his taxpayer. social insurance premium deduction that these year-end adjustment can be processed in.

and therefore, to understand whether there is a case of paying social insurance premiums in what way other than to be deducted from salary, point can be referred to as leakage in the year-end adjustment to be applied without the deduction for social insurance premiums. following page let’s look at a concrete case is.

if take-home pay from among, social insurance premiums must be deducted in the year-end adjustment

if there is a social insurance premiums are deducted from salary, it is also when you create the withholding tax, is not a problem will be aggregated so. is, apart from that, if social insurance payment from the take-home salary is, must be handled by year-end adjustment.

to be more specific, 20or if the parent has paid the national pension for children over the age of, the social insurance premiums to be paid by the taxpayer’s spouse for any reason, if the taxpayer is a person, such as that paid. these cases, after the payroll deductions, and therefore that the social insurance premiums paid from the take-home, in place of employment is at the stage of the existence of social insurance premiums payroll such understanding is we can not do.

activity period is re-employment, social insurance premiums must be deducted in the year-end adjustment

are typical examples have paid social insurance premiums other than payroll deduction

leave the company, after re-employment activity, if you have been joined in the middle of the year, only social insurance premiums are deducted from salary after joining the company until the end of mid-, in the new place of employment have not been able to grasp.

that is, during the re-employment, that with respect to whether or not paid social insurance premiums, unless there is a declaration from the person, to what is mentioned in the withholding of previous job, will be that only the sum of social insurance premiums withheld from the salary of the new place of employment will be processed.

prior to joining halfway unemployed, even if you have paid social insurance premiums from savings and unemployment insurance, it will be possible that there is a social insurance premiums and deductible in addition to social insurance premiums are deducted from salary, can be processed by year-end adjustment.

other social insurance payroll deduction, is to happen in the year-end adjustment?

the case of salaried workers, place of employment to give year-end adjustment will be the main place of employment at the end of his tenure has been. by year-end adjustment in its main place of employment, you can handle income deduction of social insurance premiums are paid in addition to payroll deduction.

to be more specific, documents in the year-end adjustment declaration insurance premium deduction and declaration of special exemption for spouse they may have mentioned that the deduction for social insurance premiums to the lower-left portion of the paper that. if there is a deduction for social insurance premiums to be deductible in addition to salary is deducted from, you can deduct the processing of social insurance premiums by listing here.

the paper can also be downloaded from the website of the national tax agency

the contents are, kind of social insurance, the name of the insurance premium payable, relationship with the applicant and the taxpayer name of the person who is supposed to pay the insurance premium, is the amount of social insurance premiums paid during the year.

it should be noted, for the national pension premiums are also required to submit proof of national pension and payments.

declaration insurance premium deduction and declaration of special exemption for spouse again be submitted to the place of employment before the, social insurance premiums to be deductible in addition to salary is deducted from why did not, please check it out calmly.