Arrêté ministériel du 26 avril 1950 portant publication des barèmes applicables à partir du 1er juillet 1949 en matière de retenue d'impôt sur les rémunérations des salariés.
This preamble states that the Minister of Finance issues an order publishing salary withholding tax tables applicable from 1 July 1949.
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- Jurisdiction
- Luxembourg
- Instrument
- Order
- Citation
- http://data.legilux.public.lu/eli/etat/leg/amin/1950/04/26/n1/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This preamble states that the Minister of Finance issues an order publishing salary withholding tax tables applicable from 1 July 1949. This provision replaces certain payroll withholding tables for salaries below 196,000 francs a year and sets when the new tables apply. This article replaces earlier wage scales G1 to G9 with new scales G1a to G9a and G1b to G9b, with special application rules for certain employees. The article says gross pay is reduced by mandatory employee contributions for the later period, and that gross pay may not be reduced by those contributions for 1 July 1949 to 31 December 1949. The new scales mentioned in the preceding articles are published in the annex to this order and form an integral part of it.
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Arrêté ministériel du 26 avril 1950 portant publication des barèmes applicables à partir du 1er juillet 1949 en matière de retenue d'impôt sur les rémunérations des salariés.
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