מילון מונחים - מיכפל ידע

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טופס 101

כרטיס עובד המוגש עבור כל עובד עם תחילת עבודתו בעסק. בגב הטופס רשומות הגדרות של סוגי עובדים ומשכורות. למשל, משכורת חודש – משולמת למי שעובד לפחות 18 ימים בחודש; משכורת חלקית – משולמת למי שעובד עד 5 שעות ביום, ולא יותר משמונה שעות בשבוע; משכורת בלתי קבועה – כמו מס לפי תקנות. משכורת בעד משרה […]

טופס 102

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 […]

טופס 106

מדי חודש מפיקים תלוש שכר לעובד. כשמסתיימת השנה, המעסיק מחויב להוציא ריכוז שנתי של כל תלושי השכר של העובד. טופס מרכז זה הוא טופס 106. על המעסיק למסור לעובד טופס 106, שכולל ריכוז כל השכר השנתי שקיבל, מספר חודשי העבודה שעבד, סכום המס שנוכה, סכום דמי ביטוח לאומי שנוכו משכרו. חובה למסור טופס זה לעובד […]

טופס 126

טופס זה כולל דיווח שנתי מרוכז של טופסי 102. טופס 126 מהווה ריכוז חצי שנתי או שנתי של כל מה שדווח בטפסי 102 באותה תקופה. מועד דיווח 126 שנתי: עד 31/03 בשנת המס שלאחר שנת המס בגינה מבוצע הדיווח.

טופס 161 – הודעת המעסיק על פרישה של עובד מעבודה

הטופס מוגש לגבי עובד הפורש מעבודתו. בטופס יצוין סכום מענק הפרישה שקיבל, מי המשלמים, המשכורת לחישוב הפטור ממס, שנות ותק, מענק חייב, מענק פטור, חלקיות משרה ועוד. הגשה: לפקיד השומה והעתק לעובד.

טופס 161א – הודעת עובד על פרישה מעבודה

בטופס זה קובע העובד מה ברצונו לעשות עם המענק: מס, פריסה, רצף פיצויים או רצף קצבה.

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