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- How do I submit a payroll report for prospective Retirement, employees on leave or on childcare leave?
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How do I submit a payroll report for prospective Retirement, employees on leave or on childcare leave?
Last updated on March 30, 2023.
Please submit a salary payment report in the following way as a target of normal collection.
1 When submitting in paper
(1) Reason for switching to normal collection in the “Reason for switching to normal collection”: Enter the number of people in the number column of F.
(2) Sign of the reason for switching to normal collection in the summary column of the individual statement: Enter the code of F. For those who are scheduled to be Retirement, the “scheduled retirement date” is also stated.
(3) At the time of submitting the salary payment report, submit the above-mentioned individual statement (2) after the “Reason for Switching to Normal Collection”.
2 In the case of electronic filing (eLTAX) and submission on electronic media such as optical disks
(1) In the summary column of the person who is normally collected, the code of the reason for switching to normal collection: Fill in the form. You do not need to submit a statement of reasons for switching to normal collection.
(2) When submitting by electronic report (eLTAX), be sure to check the "Normal collection" column together with the above. If you do not check this, please note that special collection will be made even if the sign is entered in the summary column.
[Reference] Reason for switching to normal collection (Kanagawa unified standard)
1 For the time being, salary recipients who allow normal collection
(1) [Public B] Those who are specially collecting at other offices (eg, applicants for Otsu column)
(2) [Public C] Those who have a small salary and cannot withdraw the special collection tax amount (annual salary payment of 1 million yen or less)
(3) [Public D] Those who have irregular salary payments (e.g., salary payments are not monthly)
(4) [Public E] A full-time business employee of a sole proprietor who is receiving full-time salary
(5) [Public F] Those who are scheduled to be Retirement or Retirement (until the end of May) and those who are on leave
2 For the time being, the standards of businesses that allow them not to collect specially.
(1) [Public A] 2 or less employees who need special collection
(2) It is difficult to implement special collection immediately due to computer system renovation, etc.
⇒If you fall under 2(2), you will need to submit a separate “registration form reason for difficulty in implementing special collection”.
Inquiries to this page
Finance Bureau Corporate Taxation Division (Yokohama City Special Collection Center)
Phone: 045-671-4471
Phone: 045-671-4471
Fax: 045-210-0480
E-Mail address [email protected]
Page ID: 412-222-652