As established by the Executive Branch, the AFIP regulations exempt from the calculation of the Income Tax the half bonus that will begin to be paid in the coming weeks.
Employers, in their role as retention agents, must generate a additional settlement regarding remunerationincluding bonus, accrued from June 1, 2022 that had been settled prior to the publication of the AFIP resolution. If there are differences due to the application of the new amounts, they must reintegrate with the first salary to be paid from the effective date of the regulations.
The resolution implements the increased special deduction so that the tax only reaches the people with monthly salaries greater than $280,792 gross. Likewise, the regulations allow people with monthly salaries between $280,792 and $324,182 gross to face a lower tax burden.
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The level of remuneration from which Profits are taxed increased twice during 2021 to underpin the process of recovering the purchasing power of workers. The first modification was when it became $150,000 gross in June, in accordance with the provisions of Law 27,617. The second was an advance on account of the annual increase that in September brought the value to $175,000.
After these increases, from January 2022, according to the annual update provided in the Income Tax Lawthe amount rose to $225,937. Law 27,667 delegates to the Executive Branch the power to increase, during fiscal year 2022, the amount that was now raised to $280,792.
Source: Ambito
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