The decree published this Saturday in the Official Gazette with the formalization of the $24,000 bonus for private employees which they charge less brought some surprises which until now had not been specified. By the way, that the amount to be received it won’t be the same for everyone.
The $24,000 plus must be paid by employers to private sector workers receiving net salary paperback accrued for the month of December, excluding half of the Christmas bonus, of up to $161,859. But, above that income value, you won’t be charged the total, just the difference up to $185,859.
For example, whoever raises $170,000 will receive a bonus of $15,859. And if you win $180,000, the bonus will be $5,859. The purpose of this scale is that the salaries of those earning less than $185,859 do not exceed those earning more than that amount with the December bonus.
The Necessity and Urgency Decree, which brings n. 841/2022, also clarifies that when the worker works fewer hours than the legal or conventional working day, he will receive the bonus proportionally. In the case of workers in private homes, to calculate the proportion, the total reference working day is 192 hours per month, they made clear in the Work (and not the 160 they had previously transcended). Thus, domestic staff working 64 hours a month (8 hours twice a week), will charge $8,000.
In addition to domestic staff, the bonus also covers construction workers and agricultural work.
In turn, if the collective labor agreements provide for the payment of unpaid one-off indemnities or equivalent benefits between November 2022 and January 2023, the companies will be able to absorb the payment of the bond until their competition. That is, they should pay not two bonuses, but the largest one.
Year-end bonus for social plans
For its part, resolution no. 2269/2022 of the Ministry of Social Development ratified on Saturday the extraordinary payment “to the entire list of beneficiaries for the month of November of the current year of the National Program for socio-productive inclusion and the Development territory. Improve the work in 2 installments of $6,750 eachthe first on 21 December 2022 and the remainder on 6 January 2023, for each owner to whom this distribution corresponds, plus the amount corresponding to bank commissions and the application of the Value Added Tax, by way of an extraordinary contribution of a nature “.
what about employers
The DNU for private workers specifies that in the case of “Micro, Small and Medium Enterprises Section 1 which have MPMI certificate in force at the date of entry into force of this decree may reduce the Irpef advances “by half of the amount paid” and defer payment for the year 2023, according to the terms and conditions established by the AFIP”. of Earnings.At work they estimate that it covers more than half of private employment.
In the case of private employers, the amount of the bonus is deductible from income tax, under the same conditions as the payment of salaries and employer contributions, up to the annual limit of non-taxable income (Minimum Non-Taxable) according to the conditions established by the AFIP.
In the meantime, those employers or employers of the “Employment contract regime for private domestic personnel” who have paid the amount corresponding to the non-remunerative allowance provided for by this decree and who are not affected by the possibility of deduction provided for in the previous paragraph, can request a refund up to FIFTY PERCENT (50%) of the amount paid for this concept, in accordance with the conditions and methods established by the Supervisory Authority, which must verify compliance with the submission requirements”, specifies the DNU. It is not yet known what this procedure would be like to get half of the bonus back.
NEITHER
Source: Clarin
