Definicja provisional year end adjustment

Co znaczy PROVISIONAL YEAR END ADJUSTMENT:

Normal Year End Adjustment sometimes causes unbearable amount of claim (especially shortage) for income tax must be adjusted in monthly payroll.

Provisional YEA can solve this problem. It estimates the amount of December monthly payroll to calculate the income tax difference, which is to be deducted from Shoyo payment between November and December monthly payroll.

It is valid only when all of thefollowing conditions are met:

Shoyo comes in between the monthly payroll for November and that of December; No other payment projected after the monthly payroll for December; Normal YEA is to be performed within a payroll year