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Form 100. Personal Income Tax Return 2021

14.2. Unreduced excess of contributions to the mutual insurance fund for professional athletes

This section will reflect the unreduced excess of contributions to the Social Security Mutual Fund made by professional athletes, pending reduction in the following years.

The amounts pending reduction from the years 2016 to 2020, those applied in this declaration, and the amounts that would remain pending for future years will be reflected. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in the fiscal year and the unapplied amounts that are requested to be reduced in the following 5 fiscal years will also be reflected.