Last month the payment of tips through electronic means. At that time, it was determined that these would not generate any tax obligation for merchants, since they are not part of the workers’ compensation. Likewise, it was established that tips could not be subject to withholdings or collections by the employees. card administrators or payment aggregators. Now, a new clarification has been added to provide greater precision on the treatment of these operations.
Through General Resolution 11/2024 published in the Official Gazette, the jurisdictions adhering to SIRTAC defined the following: “the withholding base will be constituted by the total amount paid, excluding tips, rewards or gratuities paid by the consumer of products or services, when they are channeled through the means of payment subject to this collection regime and are perfectly identified and breakdownable.in accordance with the guidelines of DNU 731/2024 or that provision that modifies or replaces them in the future, and no amount can be deducted for withholdings that, in the concept of national, provincial and/or municipal taxes, may correspond.
Which provinces are members of SIRTAC?
The Collection System on Credit and Purchase Cards (SIRTAC) is a unification of the IIBB collection regimes. Its objective is to simplify collections, so that a single withholding is applied to you per transaction, even if there are multiple jurisdictions involved.
Provinces not attached to SIRTAC: CABA, Corrientes, La Pampa, Santa Fe, Tucumán.
How electronic tips work
In this first stage the system It includes the sectors of gastronomy, hotels, fuel sales and deliveries. All these businesses They have an obligation to offer this option to consumers.
The latter, in addition, may decide the amount and how to pay it. That is, if they prefer to pay it added to the final receipt or delivered directly to the employee.
On the other hand, the tip can be directed directly to the worker’s account, or it can be paid to an account separate from the premises, separate from the usual one. In this last case, The business must pay that money to the worker within 24 hours, either digitally or in cash.
The Government clarified that The mechanism will not impact any extra taxes for merchants, because Tips can no longer be considered part of the salary of the workers. Therefore, you will not have tax withholdings.
This means that also is equivalent to a freely available bonus for the employeewithout intermediaries that get in the way, but in an unregulated way.
Source: Ambito
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