Only one worker without children who between January and May received a gross remuneration of $ 270,000, a total of $ 130,791 was withheld for income tax in those 5 months. Now, due to the tax changes, must return $ 28,946 which corresponds to the proportional part of the bonus retained in those 5 months.

The calculation, by Lisicki, Litvin y Asociados, arises from the increase in the salary threshold of Earnings from $ 225,937 to $ 280,792, in Junewhile the Christmas bonus was exempt from January 1st.

After receiving a gross salary of $ 270,000 between January and May, that worker was withheld from earnings, including the prorated portion of the Christmas bonus because the minimum wage to be exempted was $ 225,937. Raising the threshold to $ 280,792 it is exempt from gain from Junewhile they must return the amount withheld for half of the bonus from the validity of the exemption for those earning less than this amount It is retroactive to January 1st.

The amount to be returned depends on each employee’s gross pay less than $ 280,792 and the allowable deductions, such as dependent sons or daughters.

The discipline of these changes in earnings (General Resolution no. 5206 published today in the Official Gazette) provides that “Employers, in their role as withholding agents, must generate further conciliation with regard to the remuneration, including the bonus (SAC), accrued from 1 June 2022 which had been paid before the publication of the AFIP resolution. In case of differences due to the application of the new amounts, these must be reimbursed with the first salary that is paid from the date of entry into force of the regulation ”, according to the body headed by Mercedes Marcó del Pont.

«The resolution implements the special deduction increased so that the tax It only covers people with monthly salaries above $ 280,792 gross. Likewise, the regulations allow people with monthly salaries between $ 280,792 and $ 3,24,182 gross to cope with a lower tax burden, ”AFIP said.

This means “That the refund in June of the income tax for the proportional part of the SAC withheld between January and Juneexclusively for employees whose salary is less than $ 280,792, while those who have a salary above that amount are not exempt from the bonus tax, “said tax expert César Litvin. “Those workers whose income is less than $ 280,792 and paid their earnings between January and May will not get any refunds. of the tax on salaries received, given that the new plan is valid from June 2022 “.

The changes in the Monotaxis are now awaited (increase of the maximum billable value of each category without altering the value of the monthly fee) and the increase of the Non-Taxable Minimum for Self-Employed Workers.

The increase of all deductions is pending, including the MNI (Minimum not taxable); the special deduction and for family expenses and the fixed sections of the rate scales, for those who earn more than 280,792 dollars, values ​​that remain fixed throughout the year, despite the very high inflation that is hoped for by 2022.

YN