Hiring an individual freelancer with PIT withholding
Choose a flow
Situation
You hire an outside individual for one job, paid once.
Recommendation
Individual Contact → lump-sum contract → tax profile → Payment run → approval → pay.
Why
The payment run computes PIT withholding from the tax profile; someone else approves before payment. If the payee files commitment 08/CK (with a tax code), pending payments for that year are recalculated. Several small payments to one person over the 30-day threshold trigger a warning and need a reason.
Steps
- Create an individual Contact.
- Create a lump-sum contract, enter the tax profile, Activate.
- Create a payment (date, amount) and attach the acceptance record.
- Submit — someone else approves.
- Pay; issue a withholding certificate if requested.
Avoid
- Approve your own payment.
- Split one job into many payments to avoid withholding.
Roles & permissions
Payment creator; approver other than the creator; accountant pays.