こんにちは 小木会計事務所の大柳です。
今回は雇用関係の改正について2つ
お伝えします。

1つ目は『所得拡大促進税制』の簡素化と2年延長
現行要件 ⇒ 継続雇用者給与額が1.5%増加 + 企業全体の雇用者給与等支給額が前期より増加
改正後要件 ⇒ 企業全体の雇用者給与等支給額が前期より1.5%増加(上の要件がくっついた感じ)
クリアで ⇒ 増加額の15%税額控除
経済産業省 税制改正より抜粋
2つ目『人材確保等促進税制』は人材獲得、育成強化を促す観点から
要件 ⇒ 新規雇用者の給与が前期比2%増加 + 企業全体の雇用者給与等支給額が前期より増加
クリア ⇒ 新規雇用者給与の15%を税額控除
経済産業省 税制改正より抜粋
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