5.1. Non-taxable portion of the tax base on wife, husband

In this type of non-taxable part, the income of his wife, husband is assessed in addition to the taxable person's tax base, which fulfills at least one of the following conditions during the period: she takes care of a child living in common household, she was unemployed, she is a person with a disability, she tooks a care allowance. Include every income, including income tax, maternity and sickness benefits, all kinds of pensions and prizes, between the wife's (our husband's) incomes. This revenue is reduced by compulsory premiums paid and contributions to health and social insurance. We do not include an employee's bonus, tax bonus, retirement pension, state social benefits in our wife's (our husband's) income. State social benefits include childbirth allowance and surcharge for birth grant, contribution to parents who are simultaneously born with three or more children or who have been repeatedly born twins or more children over the course of 2 years at the same time, a funeral grant, parental allowance, child allowance and surcharge for baby allowance, Christmas contribution to pensioners, retirement allowance by political prisoners.
