Friday December 30, 2022 | 11:15 a.m.
The Government will repay up to 50% of the year-end bonus to those who have domestic employees included in the “Employment Contract Regime for Personnel in Private Houses” who do not pay Income Tax. Employers who have paid the extra of up to $24,000 that was set by decree 841 of 2022 may request a refund of up to half the amount.
As it had already been established in the original decree, those employers who do pay Profits may deduct the bonus when determining the payment of the tax.
The registration to request the refund will be made between January 16 and 23, 2023, entering the option “Refund Request – Decree 841/22″ on the Private Homes Portal of the Federal Administration of Public Revenues website ( AFIP).
But it is not enabled for everyone. There are a whole series of requirements that enable you to request reinstatement that were set this morning through a regulatory resolution of the presidential decree prepared by the Ministry of Labor, headed by Kelly Olmos.
Requirements
Those who meet the following conditions may access the refund:
â–ªï¸ Not having simultaneously a salaried job and an economic activity framed in the simplified regime for small taxpayers in category “c” or higher or in the self-employment regime;
â–ªï¸ Not found in the Registry of Employers with Labor Sanctions (REPSAL);
â–ªï¸ Having made a patrimonial declaration in the affidavits of the Tax on Personal Assets not exceeding $8,383,920 and;
â–ªï¸ Not be the owner of more than one real estate, of an automobile less than one year old, or of more than one automobile, or of a boat or aircraft.
As specified in a statement from the Ministry of Labor, those who request reinstatement must state, under sworn statement, the total amount paid to the worker or worker as the bonus.
In addition, they must present the salary receipt for December 2022 with the inclusion of the payment of the bonus and the bank account in the name of the employer, identifying their corresponding Uniform Bank Code (CBU) in order to process the refund.
end of year bonus
Through decree 841 of this year, the Government established the payment of a $24,000 bonus during the month of December for registered workers. In the case of private home staff, it was established that employers must pay this year-end bonus before December 31.
The bonus is paid in full to domestic employees who work 32 to 48 hours a week and to staff without retirement. In the case of employees who work fewer hours per week, the payment of the bonus must be calculated proportionally.
As reported by the Ministry of Labor, the calculation can be made by applying a simple rule of three and taking the 192 hours of monthly agreement. $24,000 is divided by 192 and then the result is multiplied by the number of hours worked during the month. In this way, the proportional amount to be paid is obtained.
