December is a complicated month and tax is charged. Monthly salary, bonus will be charged, progress of holidays (if applicable) and first part of the non-paying bonus approved by the government.
How can you avoid the rise of income to increase tax collection and end up eating a large part of the salary?
It could be an alternative delayed payment of some assets in the first four days of January 2019. Another is a worker forward information Depending on the annual expenses, and calculating the authorized percentages taxes and credits tax During the year, banks are discounted.
The possibility of paying income for 2019 is to pay taxes in just a few days perception method Personal deductions and ranges of new tables are calculated, That is approximately 23%and will be published by the AFIP, which will be used as of January 1.
According to the reform of the law, this value is determined by the average evolution of stable workers (RIPTE), which is opened by the Ministry of Labor, from October 2017 until 2018.
In December, a monthly salary will be charged or, in the case of rent, two eight payments. According to labor law, December sales and second-fortune salaries may be paid up to the fourth working day of the next month, and in this case January 2019 would be.
Before the 18th of December, the second part of the Christmas bonus is to be paid according to 27,073 by 2015.
In addition, workers who go to vacation in January must receive a preliminary salary of estimated pre-calculated estimates By dividing up to 25 hours per day and multiplying by number of days by agreement.
At the end of the holidays, in the month in which the salary is received, advance advances must be removed, but this time the nominee is divided into 30 regular wages.
The difference between what happens is that the difference is less discounted, that is, what is called "Plus vacations", if the employer (which is greater than 20% of the gross monthly salary) or who can do so (as far as the percentage is lower) It is divided into fifteen parts Tax calculator for tax deduction.
This year, moreover, it is the payment of the first part of the bond created by Decree 1043 of the Executive Power, which is more than 2,500 dollars, although it is "non-payer" You have to pay profits, eating in some cases more than half of the benefit provided.
Logically, all payments made to transfer the rules for the first days of January next year will help reduce the additional pressure they will make in this month's profits.
With regard to the bonus, the deduction agent (ie, the employer) did the good work, the payment on December 18 it should not accelerate staff, The last change in profit, Law 27,346, The retention of each month's calculation has already included a bonus fee (CV). They won all the time.
Thus, in December, a free adjustment should be made, regardless of what tax is paid in advance, and therefore paid as an annual bonus.
Some companies will pay an extra bonus at the end of the year, that is to say, to be subject to contributions and contributions, as usual, for many years. This extraordinary payment, if it is passed through January, can be estimated in the twelve months of the next year, because the impact of this tax will be significantly reduced and will be calculated according to the table reduction and tables. It will be ordered by 2019.
Annual accounts expenses and payments
Due to the closure of the annual information by the employees The next year is March 31In August it will be possible to move forward 40% of medical fees and annual hospitalization expenses that the staff was in charge of this regime and that they made their family team. These concepts include payments made by all medical specialties, studies, fees for medical assistants, such as speaker therapists, psychologistdentists; copayments, Insofar as they did not recover social work.
Regarding the medical expenses, only AFIP awards medical care. Thus, The purchase of medication and prosthetics is not allowed without direct link with the health provided.
Another annual annual item, that is to say, allows you to calculate, but for now as a payment account and not a yearly tax levy, 33% of taxation Verifying bank debentures and current bank accounts. According to Law 25413 and Decree 380/01, Deposits in balances are not subject to bank deposits taxes movements However, it is likely that the worker has a current account in the package provided by the bank when they made tax discounts. Then they need it review bank statements to calculate 33% of the tax charged by all movements in 2018, to notify employers, to return them.
Revision of other expenses
Since the work of reviewing annual deductions, it is advisable to take advantage of the decrees and review the reports of the year 2018 throughout the year. Family members spouse and only children under 18 years and children will be discounted, as long as they lived more than six months in the country.
Another requirement is that they do not obtain a net profit of 66,918 dollars, regardless of their origin.
It is important to remember from September this year AFIP can request a 50% discount per parent, or 100% for only one of them.
With respect to other deductions, the following concepts are calculated monthly, year-round: Prepaid expenses The person in charge of the personnel and the person in charge, donations With respect to the exempted organizations of the AFIP, mortgage interest loans for the purchase or construction of homes, each year of $ 20,000, home service, Up to $ 66,918, pension funds contributions Professionals, 40-year-old homes, 66,918 dollars per year, life assurance and burial expenses, contributions of mutual guarantee companies and mobility and daily expenses for commercial brokers and travelers.
to Exempt to confirm computer information Profits and Personal Assets, The gross income not exceeding the total amount of 2018 (without discounts) one million pesos. It includes income tax and non-profit items, including all items: bonuses, non-payment concepts, etc. AFIP continues to see if this cap increases in the coming days.
On the other hand, to overcome or overcome this limitation, June 30, 2019 must complete the presentations. If year-over-year retention is made, the fulfillment of profits will be the only formal one; On the other hand, if the balance is paid or the requested money is returned, the worker must register with the AFIP and must apply for payment or return, respectively.
In the case of active assets in circulation Personal property does not exceed $ 1,050,000 unless exempted, the subject will be limited to the presentation. On the other hand, if it exceeds You must pay 0.225% of the excess amount.