All of the below conditions need to be met:
a) The employment has to be registered with Jobsplus
b) Less than 30 hours a week are worked in relation to such part-time job
c) One does not have a job with the Government
d) If an employee has both a full-time and a part-time job, these must be with different employers
e) The individual is married and his spouse has a full-time employment
If the above conditions are not met in full, that income will be added to the main income and be taxed accordingly. If 15% applies the part-time income must not exceed EUR 10,000 (in the case of a part-time employment) or EUR 12,000 (in the case of a part-time self-employment).. Any amount above this maximum amount should be added to the Main income and be declared in the tax return.