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A worker inquires about the taxation of back pay following a dismissal declared null and void, the impact on withholdings and unemployment benefit refunds, and whether previous maternity deductions can be applied. The Tax Agency clarifies that these wages are attributed to the year the ruling becomes final and that tax returns can be amended to exclude unduly received unemployment benefits.
This clarification provides certainty regarding the timing of tax liability for back pay and the procedure for correcting tax returns involving unemployment benefits.
The tax team reviews your specific situation.
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