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92. Ordinance of the Federal Minister of Finance, which amalgles the wage accounts regulation 2006
On the basis of Section 76 (2) of the Income Tax Act 1988, BGBl. N ° 400, as last amended by the Budgetbegleitgesetz 2011, BGBl. I No 111/2010, shall be ordered:
The regulation of the Federal Minister of Finance, with which data to be entered into a payroll account, as well as the facilitation of the payroll contence from 2006, are to be established (payroll ordinance 2006), BGBl. II No 256/2005, as last amended by BGBl. II No 316/2007, shall be amended as follows:
1. In Section 1 (1) (1) (4), the wording of "retained" through the phrase "Retained income for taxable income" replaced.
2. In § 1 para. 1 Z 8 becomes "Employee Pension Fund" by "BV Checkout" replaced.
3. In Section 1 (1), the word in Z 11 shall be deleted after the apporation. "and" and in Z 12, the point at the end is replaced by a dash.
4. In § 1 (1), the following Z 13 and 14 are added:
| " 13. |
the calendar months in which the worker is transported in the course of work (Article 26 Z 5 EStG 1988); and |
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| 14. |
the increased pension amount (§ 33 para. 6 Z 1 EStG 1988). " |
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5. In § 2 Z 2, the expression " § 3 para. 1 Z 16 lit. b EStG 1988 " by the expression "§ 3 (1) (c) 16b EStG 1988" replaced.
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