03/26/2021 8:18 AM
Clarín.com
Economy
Updated 03/26/2021 9:35 AM
The Chamber of Deputies will debate this Saturday the project to modify the Income Tax that will affect almost 1.3 million workers and retirees, who in this way will stop paying the tax.
It will be the first time in 19 years that the lower house will meet again on a Saturday.
Next, a review of the 13 key points of the tax modification project presented by the head of the Chamber of Deputies, Sergio Massa, with the agreed changes are:
Floor
The project seeks to set the new floor at $ 150,000 gross
so that workers, under a dependency relationship, begin to pay income tax.
In the case of retirees, this minimum is equivalent to eight minimum assets.
Currently, single dependent employees without minor children pay Income Tax from a net monthly salary of $ 74,810, while those married with two minor children pay it from $ 98,963 net, after retirement discounts and Health.
Bonus
The bonus is exempt
for workers and retirees who earn less than $ 150,000 gross.
In total, it comprises 1,267,000 workers and retirees and pensioners.
Annual adjustment
This floor of $ 150,000 is adjusted annually by the variation of the RIPTE
(index of formal wages prepared by the Secretary of Social Security).
This can lead to a salary increase in the course of the salary year, the salary exceeding the new gross minimum amount and Profits are taxed again.
Validity
The validity of the project will be retroactive to January 1, 2021
.
It means that the 1,267,000 workers and retirees who are going to stop paying the tax for the new apartment of $ 150,000, with the collection of the salary of April, will receive or will be returned what they paid for January and February and pay the tax to the earnings.
With this measure, it is estimated that in April 1,267,000 workers and retirees will receive a refund of $ 10 billion, at the rate of an average of $ 7,893.
Salaries between $ 150,000 and $ 173,000 gross
The AFIP is empowered to set a
special deduction
for salaries over $ 150,000 and up to $ 173,000 to avoid
"abrupt jumps"
in the tax.
This will allow the employee who, for example, earns $ 155,000 gross or $ 128,650 net, will
not be able to have an Earnings discount greater than $ 4,150
, when currently the single without children, for example, is deducted about $ 18,000 per month.
The latter happens because the non-taxable minimum starts from a gross salary of $ 90,135 (net before earnings of $ 74,812).
Deduction for concubine
Currently, the taxpayer can deduct $ 156,320.63 annually from the taxable income of the spouse tax if they have no income.
The project extends the deduction to the concubine or concubine - whatever the sex
.
The AFIP regulations will establish the conditions for the deduction, such as: coexistence union act, rental contract, etc.
Monthly calculation
Income tax with the salary floor of $ 150,000 gross will
be calculated on a monthly basis.
This means that if at any time of the year the employee receives an increase and exceeds that amount, there will be months in which he will not pay Earnings for salaries of up to $ 150,000 and months where he will pay the tax because the salaries were higher than that gross.
Workers who receive a salary increase and exceed $ 150,000, will pay income tax again.
If with the increase the gross salary is between $ 150,000 and $ 173,000, that special scale will govern.
Meanwhile,
those who earn more than $ 173,000 gross will continue to pay Earnings as before
.
Mobility and per diem
Until now, the law allows the deduction of mobility expenses settled on the salary receipt
up to a maximum of 40% of the non-taxable income.
In the case of long-distance transport, the cap is 100% of the non-taxable profit.
Long-distance transport is considered to be the driving of vehicles whose route exceeds 100 kilometers from the usual place of work.
The project proposes to consolidate this acquired right of the workers and incorporate the deduction fully into the text of the law - in a similar way to how it is established today through delegated powers - to avoid limiting the deduction of mobility expenses in the future.
Retirements and pensions
The Non-Taxable Minine (MNI)
for retirements and pensions
is raised from 6 to 8 minimum assets ($ 164,571.44)
, an amount that is automatically adjusted every three months (March, June, September and December) for mobility.
This means that they start to pay Profits from that sum from the 5% rate.
According to ANSeS, some 130,000 retirees and pensioners of the national system will stop paying
and another 30,000 will pay less.
And it is estimated that it will also reach another 70,000 beneficiaries of the Provincial Savings Banks not transferred to the Nation and other special regimes.
In total 230,000 people
Patagonian area
An article is going to be incorporated that establishes that the benefit of the additional 22% remains in force.
This includes about 83,467 employees and retirees who will pay the tax in this area - but with a lower tax burden than the rest of the taxpayers - because they will maintain an increase in deductions of 22% compared to the rest of the country.
It means that they pay Earnings from higher salary levels.
Social benefits
In addition to excluding from the Tax the provision of work clothes, the worker's equipment for exclusive use in the workplace and the granting or payment of training courses essential for the performance and development of the employee's career, it
incorporates the documented reimbursement with vouchers for day care and / or maternal and infant kindergarten expenses
, used by taxpayers with children up to 3 years of age.
It is incorporated into the project with a cap of up to the limit equivalent to 40% of the non-taxable profit, that is, $ 67,000 per year or $ 5,590 per month.
Disabled child
Double the deduction for each disabled son, daughter, stepson or stepdaughter, which is currently $ 78,833 per year.
Health workers
Extend until September 30, 2021, the income tax exemption for remuneration accrued
for compulsory
shifts (active or passive)
and overtime
, and any other concept that is specifically and additionally settled by virtue of the emergency health caused by the coronavirus pandemic.
It covers all professionals, technicians, assistants (including gastronomy, cleaning services, and cleaning) and operational personnel of the public and private health systems.
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