An employee who received taxable income only from employment may (not later than February 16) apply in writing to the employer to perform the annual tax reconciliation (the ATR). The employee is required to apply in writing to the employer. Of course it is appropriate that the employer remind their employees about this duty.
If the employee has more than one employer during the calendar year and he/she did not apply for the personal allowance (the PA) and the child support allowance (the CSA), the employee may request any of them and additional exercise the PA or the CSA. In the event that an employee with one employer applied the above mentioned requirements, he/she may request to perform of the ATR last employer, in which he is claiming the PA, or the CSA, or both claims together. Of course it must be submitted by 16 February and confirmation of taxable income from employment for the year 2014 from other employers. The employee has to apply for the confirmation of the taxable income to 5 February and the employer is obliged to give it to him to 10 February.
The amount of the PA for 2014 was €3,803.33 per year, respectively € 316.94 per month and the amount of the CSA was € 256.92 per year, respectively € 21.41 per month. The amount of revenue for the obligation to file a tax return or request for the ATR is the amount of €1,901.67. These payroll values are not changed in the 2015.
The employer performs the ATR and tax calculation to 31 March. The overpayment of the ATR is returned to the employee not later than in April. On the other hand, the arrears should be settled by the end of the year.
In some cases, the employer may not perform the ATR to the employee and the employee is required to file a tax return itself. For example:
– The employee will not requests his employer to do the ATR or do not submit the documents to the employer until 16 February,
– The employer ceased to exist without a legal successor (liquidation, bankruptcy)
– The employee has worldwide incomes
– The employee has also another income than from employment, for example income from business, other self-employment, rental ,capital gains or other income.
The employee is not obliged to file a tax return if his total taxable income (not only from employment) in 2014 do not exceed the sum of €1,901.67.
A piece of advice:
The pensioner in taxable income from employment not more than €1,901.67 should to file a tax return (not to ask the employer to do the ATR) because the tax office refunded the tax to him. As the pensioner is not entitled to apply the PA during the year and certainly he pay a wage tax advance payments. Filing tax returns the tax will be returned to the pensioner.