טופס 102 - מיכפל ידע

א ב ג ד ה ז ח ט מ נ ס ע פ ש ת

דיווח חודשי או דו-חודשי של מעסיק לרשות המיסים על סך כל המשכורות ששולמו לעובדים, מספר העובדים שהועסקו, סכומי מס הכנסה שנוכו מהעובדים וסכומי ביטוח לאומי מופחתים ובשיעור מלא שמשולמים מהעובד ומהמעסיק. הטופס אינו כולל דיווח פרטני לגבי כל עובד ועובד, אלא ריכוז לגבי כל המועסקים בעסק.

מועד דיווח: עד ה-15 לחודש (שכר פברואר, למשל, ידווח והניכויים יועברו עד ה-15/03).

הטופס ידווח מידי חודש לביטוח הלאומי, וכמו כן ידווח למס הכנסה (באופן חודשי או דו חודשי – בהתאם להגדרת העסק) בין אם נוכה מס ובין אם לאו.

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