Table of Contents (2nd part)

Second Part : Individuals

I. TAXATIONS OF INDIVIDUALS  1. Introduction  2. Taxation of Residents   2.1 Income Tax     2.1a Income Subject to Tax     2.1b Deductions in Computing Taxable Income     2.1c Rates   2.2 Net Worth Tax  3. Taxation of Non-Residents II. PAYROLL WITHHOLDINGS  1. Social Security   1.1 Federal Old Age and Disability Insurance   1.2 Social Security Agreements  2. Employee Pension Plans  3. Other Payroll Withholdings   3.1 Unemployment insurance   3.2 Accident Insurance   3.3 Family Allowances   3.4 Health Insurance III. EMPLOYEMENT CONTRACT AND WORK PERMITS  1. Wages  2. Employee Benefits   2.1 Vacations   2.2 Workers’ Compensation  3. Working Hours  4. Termination of Employment  5. Work Permits