Forms for Waiving the Substitute Tax

March 24
Reading time: 3 min

News . 12/2026

Subject: Forms for waiving the substitute tax on contract renewals and the substitute tax on premiums and allowances for night work, work on holidays, work on weekly rest days, and shift allowances

As reported in our News last January, Budget Law No. 199 of December 30, 2025 (the 2026 Budget Law) introduced two important tax measures to provide income support for private-sector employees who, in 2025, earned income within certain limits, specifically:

1) A substitute tax is imposed on increases resulting from the renewal of the most representative national collective bargaining agreements (CCNLs) during the 2024–2025–2026 period.

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