According to the statement of reasons behind the legal act introducing this amendment, the aforementioned tax exemption shall help the young during the period of entering the labour market and shall improve their usually unfavourable economic situation.
From 1 August, workers may submit statements of being under 26 years of age to their employer. After such statement, income tax advances should not be charged from their salary. The workers under 26 years of age who do not submit such statement, would receive a refund of the charged income tax advances after the end of the tax year. From 1 January 2020 no statement will be needed and no income tax advances will be charged from workers under 26 years of age by the power of law.
According to some experts, the legislative procedure in which the amendment has been introduced may raise constitutional doubts.