The roster It is the document that details both the salary that we are going to collect, as well as the deductions applied to the Treasury and Social Security. In addition, it serves as a proof that the worker has received his salary and that the payments corresponding to Social Security and the withholdings of the IRPF have been made. On the latter, you have to pay a lot of attention, since Do not have IPF retention well It can assume that, in the case of making the income statement, Hacienda hit us a good ‘stick’ and we pay enough money.
The withholdings represent an advance that is made throughout the year to minimize the amount to be paid in the next exercise of the Income Tax of the natural persons (IRPF) or even for the Treasury to return money. But this can become a problem in case the withholdings are too low and our very high salary.
For example, if during that year, lower retentions were applied to those corresponding, considering salary and other circumstances (such as the family situation), workers must pay the Tax Agency the total amount that was not retained at the time. For this reason, and for Avoid that ‘stick’ of the Treasury when submitting the statement, It is important to consult our retentions.
IRPF retention
Although payroll design may be different, all must follow a pre -established model, as established in the Ess/2098/2014 order, which can be consulted in this Official State Bulletin (BOE). In this sense, it is mandatory that in All payrolls include a section called ‘Deductions’, where the retention percentage applied by the IRPF is specifiedthat as we have already mentioned, this percentage directly influences the result of the income statement.
Now, to know if they are retaining us correctly on our payroll, we can use the IRPF calculator that the Tax Agency has enabled at its electronic headquarters. This allows From the salary to determine what our withholdings should be So that in the next income statement we do not go to pay and therefore, they do not give us any ‘stick’ from the Treasury based on our family situation, the type of employment relationship that we maintain or our salary, among other factors.
To use it, it is simply necessary to complete all the fields that are presented in the tool and, when sending the complete questionnaire, will show the type of retention that the Treasury determines that it must be applied on the payroll. This guarantees that the income statement is not in an additional payment when submitting the fiscal year.
Finally, in the section entitled ‘Determination of the Social Security contribution bases and concepts of joint collection and the base subject to retention of the IRPF and contribution of the company’ of the payroll, the Base subject to IRPF retention. In this same block, the contribution bases for common and professional contingencies are detailed, which determine the amount that we will receive for the different benefits of the Social security and of Public State Employment Service (SEPE).