Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

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 amounts pending reduction from the years 2015 to 2019, those applied in this declaration, and the amounts that would remain pending for future years will be reflected. 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 the year and the amounts not applied that are requested to be reduced in the following 5 years will also be reflected.