From the tax year 2021 onwards, two new deductions appear on the tax form: the flat rate for business expenses (FFO) and special expenses (FDS).
These new deductions, which may have an impact on the net amount of parental leave allowance, will be applied retrospectively from January 1st 2021. All parental leave allowances paid in the year 2021 and affected by the new deductions will be adjusted.
Any additional amounts resulting from these adjustments will be paid automatically on July 23rd 2021 and will be the subject of new pay slips for the months.
