Most of the employees who have the highest wages will have between April and May after Income improvement Due to the changes that were established last year in the Profit tax.
It is due to the adjustment of categories tables that was made in September 2024 in an extraordinary way that impacted on salaries in a way retroactive at January 1.
Last year companies They initiated the fiscal period with the sole validity of the cedular tax that impacted only about 2,000 people. About half of the oldor earnings for employees with retroactivity to January And in September an extraordinary adjustment of categories was made.
That determined that in the Most employees The companies have practiced withholdings of the highest earnings tax than it would have corresponded to it. That is corrected with the annual statements of April of the employer.
Andrés Tellado Cañás, partner of the payroll and labor law practice KPMG Argentina and Sebastián Domínguez, CEO of SDC Tax AdvisorsThey agreed that the return of the amounts will be charged between April and May.
Gains: When the restitution of amounts will be perceived
In April it is for the case of companies that pay the salary before the end month. In May it will be for the hosts accrued during the previous month. In some cases it could be the other way around, that the employee has less discounted.
In this regard, Tellado pointed out that “Employees have a term until March 31 to present form 572 web corresponding to the previous fiscal period.” “This statement must include deductions, perceptions and other income if you have an additional job,” added the tax advisor.
The accountant stated that “The aforementioned annual liquidation must be transmitted electronically to the Treasury with respect to those workers whose gross remuneration, – they are taxed, exempt and/or not reached – obtained in the fiscal year, it is equal to or greater than $ 15,917,863,58 or in the case of workers who would not have been practiced by the total retention of the tax on the paid remuneration ”.
“For the remaining cases, the form can be delivered to the worker, although it is common for the annual liquidation of the entire payroll to the body, so that each worker can consult it on the Arca website,” Tellado explained.
Annual Liquidation of Profit Tax
In that sense, He indicated that “this year, when carrying out the annual settlement of the tax corresponding to the fiscal period 2024, it is likely that returns are generated for all workers, Except in particular cases, for example, those who declare remuneration of other employers not included in previous presentations F.572 Web ”.
“It should be noted that, In September 2024, an extraordinary increase in the tax calculation tables was applied, whose impact corresponding to the previous months will be reflected only in this annual liquidation ”, The tributarista remarked, who recommended that companies review the situation of employees who were achieved by the repealed tax.
Source: Ambito
