Honorariums

Fees, which are calculated as other income include in particular:

  • receipts of court experts, commercial travelers, agents, acquirers, sports judges and delegates, interpreters, translators, tourist workers, consultants and other similar activities,
  • receipts based on the activities of members of assemblies and supervisory boards of companies, boards of directors, administrative councils and other bodies of other legal entities corresponding to them, members of commissions and committees that have these bodies and lay judges who do not have the status of court employees,
  • royalties paid according to a special law governing copyright and related rights,
  • other fees paid or given to natural persons by legal and natural persons (corporate taxpayers and self-employed taxpayers) and other payers and providers.

Other Income Calculations

Honorariums

Fees under the employment contract are, in particular, receipts of commercial travelers, agents, acquirers, interpreters, translators, consultants and other similar activities. Calculation of employment contracts for own employees, for pensioners, and for persons inside and outside the VAT system.

Author Honorarirums

An author’s work is an original intellectual creation from the literary, scientific and artistic field that has an individual character, regardless of the manner and form of expression, type, value or purpose.

Artistic Author Honorariums

Natural persons performing artistic and cultural activities are additionally recognized a non-taxable amount of 25% of the proceeds from royalties for artistic and cultural work, which is confirmed by the competent professional art association or an authorized agency at the Ministry of Culture.

Professional Activity of Journalists, Athletes and Artists

When paying compensation to journalists and athletes as their main activity, contributions are paid according to the decision of the Tax Administration, and taxes and surcharges are paid by the payer after deduction. The payer does not calculate contributions, but only income tax and surtax, with a reduction of the tax base by 30% of lump sums.