Hello dear customers,
We want to return to the subject of 106 again, because right now employers are distributing 106 to their employees for the tax year 2019. Every employer must provide their employees with a 106 form whether the employee is still employed or no longer.
Form 106 is necessary to make a tax return.
To this end, we want to deepen your knowledge of your rights and answer whether the employer is required by law to issue a form 106 to the employee?
There is an obligation on the part of the employer to keep a record of wages paid to the employee and to provide the record to the employee, on a special form assigned for this purpose, with information regarding the wages paid to him in the tax year.
The obligation of an employer to provide information regarding wages he paid to his employees is mentioned in two sources:
According to the provisions of the Income Tax and Employers' Tax Regulations (deduction from salary and wages and payment of employer's tax, 1993, Section 13 of the Regulations) an employer must provide the employee with information regarding wages he paid, whether or not tax was deducted and this by March 31 of The year following the year in which the tax was paid.
According to the provisions of the Wage Protection Law, 1958, Section 24 of the Law, an employer must keep a record of the wages he has paid to his employees, and he must also provide them in writing with the aforementioned information
If your employer did not provide you with a 106, we at Pinko can help you obtain forms 106 as well as other forms.