פריסת פיצויי פרישה פיצויי פיטורין
פיצויי פרישה פיצויי פיטורין, המשולמים לעובד בעת פרישתו מעבודתו, פטורים ממס בגבולות שנקבעו בחוק: משכורת חודשית לכל שנת עבודה.
סכום הפטור מוגבל עד לתקרה מסוימת ומתעדכן מפעם לפעם (בינואר 2015 סכום של 12,340 ש"ח).
המנהל רשאי להגדיל את סכומי הפטור בהתחשב בתקופת השירות של העובד, בגובה שכרו, בתנאי עבודתו ובנסיבות הפרישה (אולם לא מעבר להגבלת סכום הפטור האמור). לשם כך יש לפנות לפקיד השומה.
את פיצויי הפרישה החייבים במס אפשר לפרוס בחלקים שווים על פני כמה שנים כדי לזכות בהקלה בתשלום המס. לשם כך יש לפנות לפקיד השומה. פיצויי פרישה פיצויי פיטורין, המשולמים לעובד בעת פרישתו מעבודתו, פטורים ממס בגבולות שנקבעו בחוק: משכורת חודשית לכל שנת עבודה.
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