The mutual sentiment of every solidary and pro-family tax policy lies in tax reliefs. They serve as a social corrective of the state. Namely, a person who has 3 minor children certainly has higher necessary monthly living costs than a person who has no dependents – therefore, the state mandates that for the exact same job (i.e., the same Gross 1 contract), that person is taxed on a SMALLER (lower/reduced) amount so that they receive a larger and higher Net amount for payment into their account.
Dependent members (or tax reliefs for short) are formal tax designations of your household members, family members, or relatives (often: dependent children, helpless spouse, or persons with disability status according to legal tables) whose official personal needs are considered dependent on the income (earnings and profit) of the taxpayer, i.e., the employee and worker who feeds them. These members are entered and recorded in the public tax status on the so-called "Tax Card - PK" Form within the Pension-Health state information system of the listed tax administration office.
The amount of these personal (tax-free dependent additions and bonuses) increases and is influenced by the prescribed relief coefficient, which multiplies the basic Deduction itself and grows with geometric dynamics (proportionally) – family pro-birth support (the second child brings a stronger relief than the first one).
| Category | Monthly Tax-free "Excess" Addition in KM |
|---|---|
| Dependent member of the immediate family (Spouse) | 150,00 KM (Factor 0.50) |
| For the first child in the family | 150,00 KM (Factor 0.50) |
| For the second child | 210,00 KM (Factor 0.70) |
| For the third and every subsequent child | 270,00 KM (Factor 0.90) |
| All added children after the 4th child (and further) increase each higher jump added geometrically exponentially with a higher factor in the plus calculation... | |
If your registered child "sits on tax relief" on your tax PK work card (as a factor for you), it is important to know that if the child themselves earns an income GREATER or HIGHER than the state-scheduled limit of total acquisitions at the level of the entire year, then you retroactively lose all the acquired right and dependent legal exempt reliefs through that entire past year! At the end of the calendar spring filing for the refund of excessive income taxes to the Tax Administration – you will pay a penalty surplus assessment debt return in favor of the state budget! Be extremely careful and warn your family.