Despite the war, Ukrainians continue to receive benefits and social benefits. Some categories of citizens are entitled to a tax social benefit. The Main Directorate of the State Tax Service in the Ivano-Frankivsk region told whether a person who receives a pension and at the same time a salary can be entitled to a tax social benefit.

The specialists noted that taxpayers entitled to a reduction in the amount of the total monthly taxable income received from one employer in the form of wages by the amount of the tax social benefit and the amount of tax social benefits are defined in paragraph. 169. 1 st. 169 of the Tax Code of Ukraine.

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“The tax social benefit is applied to the accrued monthly income in the form of wages to the taxpayer only at one place of its accrual (payment) (p. 169. 1 p. 169. 2 st. 169 GCC),” the message says..

The taxpayer must submit to the employer an application for self-selection of the place of application of the tax social benefit (p.. 169. 2 p. 169. 2 st. 169 NKU).

However, according to the. 169. 3 p. 169. 2 st. 169 of the Civil Code of Ukraine, tax social benefits cannot be applied to:.

income of the taxpayer, other than wages;

salary that the taxpayer receives during the reporting tax month simultaneously with income in the form of scholarships, cash or property (property) support for students, students, graduate students, residents, adjuncts, military personnel, which are paid from the budget;

self-employed person's income from entrepreneurial activities, as well as other independent professional activities.

Thus, an individual who, simultaneously with income in the form of a pension from the Pension Fund of Ukraine, receives income in the form of wages, has the right to reduce the amount of total monthly taxable income received from one employer in the form of wages by the amount of tax social benefits, subject to compliance with the requirements. 169. 1 st. 169 of the TCU and submission to the employer of an application for the application of benefits.

We previously wrote that a part-time individual is eligible for a tax credit.