DESCRIPTION:
National legal act that regulates the taxes levied on both employers and employees to fund the Social Security program. The Social tax pays for the retirement, disability, and survivorship benefits.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-06-26 |
| dct:spatial | National |
| dct:identifier | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l33051 |
| dct:title | National Schema on social tax |
| skos:example | For instance, in France, social contributions are levied on income from assets and capital gains, in line with EU guidelines. In Germany, the social tax system is based on the principle of solidarity, with higher earners contributing more to the social security system. Both these examples demonstrate how member states can interpret and implement the EU's guidelines on social tax in different ways, depending on their specific contexts. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation aims to ensure fair and equitable social tax systems across the EU, while allowing member states the flexibility to cater to their specific social and economic contexts. It covers aspects such as the taxation of social benefits, social security contributions, and the coordination of social security systems among member states. |
| skos:definition | The National Schema on Social Tax Regulation within the European Union member states refers to the national laws, rules, and regulations that each member state develops and implements to comply with the EU's overarching guidelines on social tax. This includes the taxation of social benefits, social security contributions, and other related aspects. Each member state has the autonomy to design its own social tax system within the framework of the EU's principles and guidelines. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l33051 |
| eira:view | LV-Binding Power and Jurisdiction |