Information from the SRS about seasonal agricultural worker tax

We remind you that farmers who employ agricultural workers in seasonal work between April 1 and November 30 may pay personal income tax in the amount of 15% from the salaries of these employees, but not less than 0.70 euros for each day of employment.

Employers must use the RSS to register seasonal agricultural workers Electronic application system (EPS) (additionally, the employees mentioned in the SRS do not need to be registered), registering the day of income generation, the form of the concluded contract and the calculated remuneration for seasonal agricultural workers. The EPS provides an opportunity for farmers (employers) to obtain in a summarized form all the data entered during the month and the calculated tax amount, in order to submit them to the SRS in a standardized form once a month.

In order for a farmer to apply the preferential tax regime to his seasonal workers, he must meet the following conditions:

• the farmer owns, permanently uses or leases agricultural land that he uses for growing fruit trees, berries or vegetables;
• the farmer has applied for land for the single area payment in 2019, following the procedure for granting state and European Union support to agriculture within the framework of direct support schemes;
• The farmer is not a microenterprise taxpayer.

In turn, in order for the 15% personal income tax rate to be applied to the income of a seasonal agricultural worker, it must meet the following three conditions:

• the person is employed in seasonal agricultural work for no more than 65 calendar days with one or more farmers in total;
• the personal income earned from one or more farmers does not exceed 3,000 euros;
• the person has not had an employment relationship or a company contract with the same farmer during the four-month period prior to the start of the agricultural season.

In the event that a seasonal agricultural worker is employed on the same farm for 65 consecutive calendar days and his monthly income exceeds 3,000 euros, such a worker must be registered with the State Revenue Service as an employee and from now on, personal income tax and state mandatory social insurance contributions must be paid in full from his income.

More information is available on the RSS website in the menu. “Seasonal farm workers” and on the SRS website in the section “Taxes/Personal Income Tax/Information and Methodological Materials” in the information material “Seasonal agricultural workers' income tax". In case of questions and uncertainties, we invite residents to call the SRS advisory line 67120000 or the RSS customer service line 67095000.

Source: State Revenue Service