Automatic refund of means represent an amount for which the obligation for payment of contribution and personal income tax for the next month automatically reduces.

If in the following month the taxpayer for payment has no obligation to pay contributions / personal income tax (e.g. is using a maternity leave), then the automatic refund will be realized in the next month(s) in which will be expressed the obligation for payment.

The automatic refund is realized per person and per type of contribution / personal income tax. If for a specific person is paid more contributions / personal income tax, as automatic refund it can reduce the obligation only for that person and for the specific type of contribution.

The amount of the overpaid contribution and the personal income tax in the current month appears as the automatic refund of means (amount that is deducted from the monthly amount of this contribution) in the „Declaration for receipt“ for the next month.