The Workers' Statute defines the following:

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When there is company subrogation, it is considered that there is a single payer.

Many taxpayers wonder whether, when filing their income tax return, it is necessary to consider whether there are one or two payers in the case of corporate subrogation . That is, they question whether, for the purposes of determining the obligation to file personal income tax, there are one or two payers as a result of the transfer.

It should be remembered that Article 44

“ The change of ownership of a company, a workplace or an autonomous production unit will not in itself extinguish the employment relationship , with the new employer being sri lanka telegram lead subrogated to the labour and Social Security rights and obligations of the previous employer , including pension commitments, in the terms provided for in its specific regulations, and, in general, any obligations in terms of complementary social protection that the transferor may have acquired.”

Well, according to article 96 of the Personal Income Tax Law , employees are not required to file an income tax return if their total income comes from a single payer and does not exceed 22,000 euros, but this limit is reduced if they receive income from two or more payers: in this case they must file a tax return if their total income exceeds 14,000 euros and the income paid by the second and subsequent payers exceeds 1,500 euros.