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OHAIPRV46 - Define any lowest rate integration

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In this chapter are described the criteria which can be applied to the minimum tax base.

There are two possibilities to handle such a problem:

• simple substitution of the employee's tax base with the minimum;

• output of an integration item containing the difference between the minimum tax base and the employee's tax base, in order to inform the employee about the real tax base and about the integration required in order to achieve the minimum contribution.

Fill in the table according to the selected option.

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