The tax social benefit allows for a reduction in the amount of taxable income and decreases the size of the personal income tax withheld from the salary.
Who is eligible for the benefit? At 150% of the subsistence minimum: taxpayers who support a child with disabilities and individuals with disabilities of group I or II. At 200% of the subsistence minimum: individuals with disabilities of group I and II who are veterans of combat in other countries.
Conditions for applying the benefit: The benefit is applied to the salary accrued during the reporting month. The monthly income should not exceed the amount equal to the subsistence minimum for an able-bodied person as of January 1 of the reporting year, multiplied by 1.4.
How to obtain? You need to submit an application for the benefit to your employer along with documents that confirm the individual’s eligibility for it.