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Form 100. Personal Income Tax Declaration 2019

13,3. Unreduced excess of mutual social security contributions for professional athletes

In this section, the unreduced excess of contributions to the Social Welfare Mutual Fund made by professional athletes will appear, pending reduction in subsequent years.

The items entered in box 0488 will be reflected, amounts pending reduction from the years 2014 to 2018, those applied in this declaration, and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2019 will also be reflected, and the amounts not applied that are requested to be reduced in the following 5 fiscal years.