The overtime, bonuses, bonuses, unpaid sums and commissions paid in December are factored into calculating the net salary cap (for post-retirement and health care discounts) of $185,859 to collect bonus up to $24,000. The only thing that is not considered is the amount of the half Christmas bonus.
This is how they confirmed Clarín to the Ministry of Labour. As a result, private sector workers whose earned or out-of-pocket salary in December adding up all items, is equal to or less than $161,859 and whose day is complete, the bonus will be $24,000.
Meanwhile, private sector workers (including farm jobs, construction and private homes) whose net wages earned in December exceed $161,859 will be eligible to collect the bonus for the difference between that amount and $185,859 of December’s net salary.
For example, if a worker earns net pay in December of $170,000 will receive a bonus of $15,859. And you get 180,000, you’ll be charged $5,859. And, if a worker earns a net remuneration in December of $190,000, You are not entitled to withdraw the bonus.
In turn, it is permitted that the bonus can be absorbed up to its contribution to a single disbursement (remunerative and otherwise) that has been agreed by the CCNL and to be canceled between the months of November/22 and January/23.
Consequently, it is estimated that with all these aggregates at the time of calculating the salary received in December, fewer than the initially estimated 4 million workers could receive the bonus.
The decision to grant the bonus has received criticism from the chambers of commerce, the UIA, the construction industry and the chambers of commerce, arguing that wage issues have been discussed and are being discussed as equals, where agreements are being reached with trade unions every sector.
The Decree of Necessity and Urgency, which bears the no. 841/2022, also clarifies when the worker works fewer hours than the legal or conventional working day, They will receive the bonus pro rata. 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 who work 64 hours a month (8 hours twice a week) will receive $8,000.
“We understand that it must be paid once the employer knows what the net remuneration earned will be during the month of December for each worker (for example if the salary is subject to variables and requires the indication of the month in which the payments are closed). If possible, during the month of December, as the DNU highlights that ..:”will be paid in December 2022”, according to the business consultant, Marcelo Aquino. .
Secondly, the bonus as defined as an extraordinary and one-off assignment pursuant to art. 6 of Law 24.241 (Integrated Social Security and Pension System), is exempt from paying social security contributions because only contributions and contributions are taxed on bonuses…”which are habitual and regular…”, Aquino pointed out.
The DNU specifies that in the case of “Micro, Small and Medium Enterprises Tranche 1 with MiPyM Certificate, they will be able to deduct half of the amount paid for the advance IRPEF bonus” according to the methods and procedures established by the AFIP.
In the case of private residence employers, the amount of the bonus is deductible from IRPEF, in the same terms 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.
The maximum amount to be deducted for wages and social security contributions is $252,564.84 for 2022. In other words, if the employer already exceeds this value between salaries and social security contributions paid in 2022, the amount paid for the bonus will not be deductible. In this case and equal to those who are not reached by profits, the decree provides that up to 50% of the value of the bonus can be reimbursed according to the conditions established by the AFIP.
Source: Clarin
