The Christmas bonus is collected with the payment of the June salary.
The withholding between January and May corresponding to half of the IRPEF bonus must be repaid by employers in a single installment, with the payment of wages on June.
The resolution will be released next week in the Official Gazette, according to official sources at the request of Sergio Massa.
The decision was made why the minimum wage of $ 280,792 income tax applies to accrued remuneration from June 2022, while for the bonus it operates from January 1stas established by Decree no. 298/2022.
Consequently, since the employer has withheld the monthly earnings on the Christmas bonus proportionally, the increase in the salary threshold – for those who benefit from this benefit – implies that the amount withheld for income from January to May corresponds to half of the bonus. Christmas must be reimbursed by employers.
Now, AFIP will adjust the methodology applicable for the return, specifying it must be specified in a single installment.
AFIP will also publish the deduction table for employees with gross salary from $ 280,792 to $ 324,182. And for avoid to verify a jump in the payment of the tax and the salaried in that segment who earn the most end up receiving a pocket salary lower than those of the lower scales. Above $ 324,182 there is no profit Y They will continue to be taxed as before.
The increase of “plan” from $ 225,937 to $ 280,792 corresponds to the increase in the RIPTE salary index (Taxable Remuneration of Lavoratori Stabili) from October 2021 to March 2022.
From July the numbers change because inflation continues to “do its thing” and the salary increases agreed in joint ventures and for non-affiliated employees will lead to The minimum wage of $ 280,792 is lower again and should be updated in a few months, long before the end of the year.
The non-taxable minimum does not change
Those who were already covered by Profits to have an income above the salary “floor” will continue to pay more because the non-taxable minimum (NIM) remains at the same January value for the whole year, as established by the Earnings Act, when inflation projections exceed 70%. Upload the NMI during the calendar year therefore it requires an act of Parliament.
For this segment of workers, the MNI is a monthly average of $ 112,682 for a single person with no children and an average of $ 149,063 per month for a married person with a spouse and 2 children. That is, they pay their earnings for the difference between what they earn and those values, growing gap because income goes up and those lows remain unchanged between January and December.
In the case of single-tax payers, however, Congress must discuss the project led by Massa a increase of 29.12% from July the maximum values of each category, without altering the value of the share. It’s inside Self-employed workers should increase the non-taxable minimum.
The case of pensioners and pensioners is different because they have an MNI equivalent to 8 minimum wages which, since June, amounted to 300,200 dollars, with which they have a automatic quarterly adjustment according to the increases of the mobility formula.
This MNI applies if certain conditions are met, for example if you receive other income that does not exceed the income tax MNI and not be covered by personal assets. However, it also applies the same value as the “floor” salary in case this MNI of 8 minimum activities does not correspond to them.
NEITHER
Ishmael Bermudez
Source: Clarin
