The income that we perceive by any concept, for tax purposes, are classified in income by categories. For fifth category income this conformed by wages that perceives any payroll professional, providing a service. The income tax withholding are paid by the employer. How much should provide each worker?. Withholdings are calculated taking into account the following factors: remuneration, if it is variable or fixed, monthly or biweekly.
If the employee provides service to more than two employers. If the worker is has reintegration into the workplace. Or if he worked for other employers within the time determined for the calculation of contributions. In the first case, the formula varies only for payments monthly or fortnightly, in the second case, paid him the employer granted the higher salary, if they are equal, the oldest employment relationship. Retention is regulated by article 75 of the single text of the income tax.
Do to that amount is carried out the? retention? Deductions for concept of fifth category applies to salaries equal or superior to S /. 1800 soles. The amount is approximate and varies according to the salary of each worker. The worker is not obliged to count on RUC or to submit an annual sworn statement. Also, the employer must give you, before the 1 day of March of the following year, certificate of retention. Calculation of the contribution for the calculation of the contribution is considered the factors already listed, and accordingly the formulas are different. Remuneration (monthly or fortnightly) fixed: from January to March: monthly remuneration multiplied by the number of months that is missing to complete the annual period, including the number of the month of the retention, adding previous earnings as the case, then, ordinary and extraordinary year bonuses are added. The total retrieved subtract you the value of 7 ITU (ITU 1 = 3600). The result obtained is known as Global net income (RN).