The #Federal #Tax Administration calls on #employers to register employees

The Tax Administration of the Federation of Bosnia and Herzegovina calls on employers-contribution payers to report employee performed in accordance with the Act and the Regulations or by the seat of contribution payers and business units outside the headquarters to the headquarters and business units where the employee carries out business activities.

Law on the Unified System registration, control and collection of contributions and the Regulations on the submission of applications for registration and change of registration in the unique system of registration, control and collection of contributions stipulates that applications for employees carried out no later than the day before the start of the employees by the seat of contribution payers and business units outside the headquarters, according to the headquarters and business units, Liberation.

The business unit is any branches and units within the legal entity or organization which is assigned an identification number in accordance with the Regulations on Obtaining Identification Number and Tax Registration on the territory of the Federation.

An employer who fails to register the employee in accordance with the above, be an offense for which penalties are prescribed as follows: for contribution payers in the amount of KM 5,000.00 to 100,000.00 KM, and for the responsible person in the legal entity at 3,000.00 KM to 20,000.00 KM and a natural person - entrepreneur in the amount of KM 2,000.00 to 20,000.00. In addition to the fine the violator may be imposed a ban on performing activity for a period up to six months in order to prevent the future commission of an offense, announced from the Federal Tax Administration.

Register employees in a unique system, shall be submitted on JS 3100 which can be downloaded from the website of the Federal Tax Administration in the "Forms", and the employer a completed form to the competent tax office, as follows:

by the seat of contribution payers if the employee works in the headquarters,
by the seat of business units outside the headquarters where the employee works,
according to the permanent employees of the Federation of Bosnia and Herzegovina who has been employed in the institutions of BiH,
according to the permanent employees of the Federation of Bosnia and Herzegovina who works in the business unit in the Federation of reporting entities based in the Republic of Serbian, BD or domiciled outside the territory of Bosnia and Herzegovina,
according to the headquarters of the business unit in the Federation for employees residing outside the territory of FBiH, if the primary entity based in the Republic of Serbian, BD or outside the territory of Bosnia and Herzegovina.

Tax office Orašje for the employees of reporting entities based in Brcko District, which opted for the use of law at the Federal Institute PIO / MIO.

- If you reported the employee to the headquarters base of the subject, not to the establishment where the employee works, it is necessary to immediately or as soon as possible, for such employees provide check-out (JS 3100) to the relevant tax office headquarters base of the subject, and then the application ( JS 3100) competent tax office to the headquarters of the business unit, according to the Federal Tax administration.

All employers by the end of February 2017 does not comply with the provisions of the Act, or to make a report by an employee of the seat of contribution payers and business units outside the headquarters to the headquarters and business units where the employee carries out business activities, the Tax Administration will be forced to impose the above prescribed sanctions.

• 14 Feb, 2017
• 1658 views