From January 1, 2023, the following have the obligation to calculate and pay this fee:

– Gas station stores

– shops, kiosks and stands in shopping centers (malls).

These traders have to pay until January 15, 2023 for the compensation in the amount of 2% of the total income achieved in 2022 from work on Sundays and holidays.

The funds from the payment are allocated to the Fund for Development and Human Capital.

For gas station shops, the total income from retail trade, excluding the income from the sale of motor fuels (petroleum derivatives), is considered as income.

Payment of the compensation should be made by January 15, 2023 on a form (PP50), and every subsequent year on the total income earned in the previous year. Follow the instructions on the form (PP50).