This paper analyzes the system of tax-free receipts in the context of self-employment income in the Republic of Croatia. Tax-free receipts play a key role in reducing the tax burden on workers and contribute to a fairer distribution of the tax burden, which is in line with the principles of the welfare state. The basic personal deduction, dependent family members and special allowances, such as a lump sum for meals, are just some of the elements that make life easier for employees and reduce their tax liability. Through the presented examples of different workers with different incomes and social benefits, the importance of the correct calculation of tax-free receipts is clearly highlighted. Special attention is paid to tax deductions for dependent family members and additional receipts, such as scholarships and benefits that are not part of the salary. The paper also emphasizes the importance of harmonizing all receipts with the JOPPD form, which enables transparency and monitoring of all mandatory benefits. This analysis indicates the importance of a balance between the fiscal interests of the state and social justice, with the aim of preserving the economic security and stability of employees.