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one payment, every tax

the taxes on one payment, TSD annex 1 by field

enter the gross amount and the payment type. you get back every number the e-MTA form asks for, next to the code it goes in.

  • 2026 rates
  • an employee's pay (type 10) and a board member's fee (type 21)
  • no account, no charge

input

the payment

the helper does not check it and does not send it anywhere — it only goes on the first row of the sheet.

payment type

the amount before deductions. the form follows the month the money is paid out, not the month it was earned.

only if the person has filed an application. the monthly cap is 700,00 €.

the person chooses the rate. if they are not in the mandatory funded pension, choose “not withheld”.

this covers early old-age pensioners too. it changes codes 1130, 1150 and 1160.

the arithmetic runs in your browser and the numbers you type do not travel to our server. your browser remembers them on this device only, so you do not have to type them again next month.

cheat sheet

the rows of TSD annex 1

part Ia

the rows are in e-MTA form order, at 2026 rates. type them straight down.

the cheat sheet appears here

enter a gross amount on the left and the helper fills the rows in. until then it shows no figures — a sheet of zeros would look like an answer while being an empty form.

in e-MTA

how these numbers reach the form

  1. 1

    open form TSD in e-MTA and pick the right month

    the month is the one the money is paid out in. january pay handed over in february belongs on the february form, at february rates.

  2. 2

    add one row to annex 1 per payment

    one row per person per payment type. if the same person received both salary and a board member's fee in the same month, that is two rows and two separate calculations.

  3. 3

    type the sheet in, code by code

    e-MTA computes codes 1120, 1130 and 1140 itself from the identification code, and those fields are not editable. the sheet still shows them so you can check what is on screen.

  4. 4

    compare, then submit

    if a number does not match, check the payment type, the basic exemption and the pension rate — most differences come from those three. form TSD is due by the 10th day of the month following the payment.

scope

what it computes, and what it does not

the helper covers the two rows a micro-business owner most often files themselves. it leaves everything else alone, because a wrong number here would be worse than a missing one.

covered

  • a cash payment to a resident natural person
  • payment type 10 — pay under an employment or service relationship
  • payment type 21 — a board member's fee
  • income tax, social tax, both unemployment insurance legs and the funded pension contribution
  • the basic exemption, with the monthly cap and the code 1160 limit
  • the old-age pension rules

not covered

  • non-residents and payments taxed at a special rate
  • dividends, fringe benefits, sickness benefit, daily allowances
  • annexes 2–7 of form TSD, and the INF forms
  • codes 1070, 1080 and 1090
  • deciding the minimum social tax obligation for you
  • rates from earlier years

this is not tax advice

the helper applies published rates and the Tax and Customs Board's completion rules to one payment. responsibility for the declaration stays with whoever files it. if the situation is unusual, ask the Tax and Customs Board or an accountant.

reminder

the 10th comes around every month

if you want, we will send one short reminder a month that form TSD is still open. one message a month, and you can stop it from the bottom of any of them.

this is the only place on this page that sends anything to us — your email address. the numbers you typed into the calculator do not go with it.