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What if an individual is self-employed and does not have a regular payroll period?

April 26, 2017individual payroll period regular self-employed

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What if an individual is self-employed and does not have a regular payroll period?

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The tax should be pro-rated and paid by self-employed individuals on a quarterly basis, as if their payroll period is a calendar quarter. Self-employed taxpayers shall pay the tax to the municipality 30 days after the end of each calendar quarter.