Important points for when the amount of earnings amount adjustment deductions (pension, etc.) and specified expenditure deductions are applied
- Subject:
- 労務管理プラン人事・労務エッセンシャルプランプロフェッショナルプラン¥0プランHRストラテジープラン
The total earnings amount must be listed in the「Application for Basic Exemption of Employment Income Earner and Application for Exemption for Spouse of Employment Income Earner and Application for Exemption of Amount of Income Adjustment.」However, it is not possible to enter the「amount of earnings amount adjustment deductions (pension, etc.)」and the「amount of specified expenditure deductions」using the SmartHR year-end adjustment feature.
When there are employees to which the following two cases apply, please instruct the employees to file a final tax return themselves.
1. When the employee has both employment earnings and pension earnings
The amount of earnings amount adjustment deductions (pension, etc.) must be reflected in the estimated total earnings amount when performing year-end adjustment. However, it cannot be entered using the SmartHR year-end adjustment feature.
The amount of earnings amount adjustment deductions (pension, etc.) is applied on the assumption that a final tax return is used to settle accounts.
2. When the employee has specified expenditure deductions
Specified expenditure deductions must be reflected in the total estimated amount of earnings when performing year-end adjustment. However, it cannot be entered using the SmartHR year-end adjustment feature.
Specified expenditure deductions are applied on the assumption that a final tax return is used to settle accounts.