Weeks ago, Economy Minister Sergio Massa announced that the new plan for which employees in an addictive relationship must pay income tax is from November: $ 330,000. Now, AFIP has regulated the implementation and explained what will happen to the Christmas bonus, given that the second installment arrives in December.
Until October the minimum tax was $ 280,792. In November, $ 330,000 minimum threshold goes into effect. Faced with the imminent arrival of the end of the year and with it the payment of the second installment of the SAC (Supplementary Annual Salary) or bonus, the specialists hoped that the two figures would have to be added up to make an average and see if the employee at the eventually got it, whether or not he was taxed on that extra wage.
Finally, the AFIP, with General Resolution 5280, disciplined the changes and among these clarified that for the Christmas bonus will require $ 330,000 as a plan.
“Even if the income tax law indicates it To determine if the bonus is exempt, the two installments of the bonus must be added togetherRG (AFIP) 5280 changes this criterion, “tax expert Sebastián Domínguez, of DSC Tax Advisors, explained to Clarín.
And in this sense, the specialist explains that “the employers, when carrying out the analysis to determine whether or not to withhold the income tax on the bonus, They must independently analyze the characteristics of each 2022 installment.
“The first installment:
Source: Clarin
