Can an overpayment occur if you have not worked for a full year?

Overpayment may occur if, during the year, the monthly tax-exempt amount of income (TEAI) was not applied at all at the place of receipt of income related to the employment relationship, or the amount of the monthly TEAI applied is less than the total applicable annual TEAI.

In declaring the annual income, you may apply the total annual TEAI if you have not worked for a full year, the monthly TEAI was not applied in the company, etc. For example, if you only received wages for which the TEAI of EUR 500 was actually applied, and the amount of the TEAI, that was calculated according to the formula, is EUR 1,000. Then, overpayment of 20% of income tax is calculated from the difference (EUR 500).