Induction Plan for Managerial, Administration and Service Staff
What is IRPF applied to a salary?
IRPF is a personal and direct tax that is levied on income in accordance with the principles of equality, generality and progressivity.
According to article 99 of the IRPF law, employers are obliged by the taxation agency to apply a tax (IRPF) to an employee's salary. It could be said that the amounts retained are an advance payment on the total amount payable for the annual tax return.
When quantifying the percentage of income tax to be retained, the annual salary of employees has the greatest impact on the calculation of whether income tax needs to be retained and, if so, what percentage.
However, employees need to be aware of other factors. For example, two people working at the same company in the same job and with the same gross salary may be taxed at different rates and, therefore, will have different net salaries.
What factors affect the rate of income tax applied?:
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The annual gross salary: the higher it is, the higher the rate of taxation. This is because IRPF is a progressive tax, which means that it increases as the employee's income increases.
- The type of employment contract: for example, temporary contracts for less than a year always have a minimum retention of 2%.
- Place of residence: the autonomous community where the employee resides does not affect the tax base but it does affect the tax rate (%).
- Degree of disability: The tax rate (%) will vary if the employee or his/her children, depending on their age, have some degree of disability.
- The worker's family situation: those employees who have children will not have the same tax rate (%) as employees who do not, single-parent families or large families.
- Deductible expenses: payments or contributions to the Social Security.
For these reasons, it is important for employees to correctly fill in form 145 with details of their personal and family situation, and any other information that may allow them to reduce the amount of income tax to be withheld. This model is not used to consult the tax rate but to provide the relevant information for this tax rate to be calculated.
It is mandatory for employees to submit form 145 when they begin a new job and whenever there is a change in their personal circumstances.
Employees can request at any time an increase in the amount of income tax (%) retained from their salary. This option is particularly important when contracts are for less than one year and can be renewed within the same calendar year, since in these cases the rate of personal income tax increases.
Under no circumstances can employees request a tax retention below that which is applicable by law.
How can you notify the Human Resources Service of your personal circumstances so that your tax rate can be calculated?
- You will need to download the IRPF form (form 145) from the following website: https://wwww.urv.cat/ca/universitad/treballar-urv/models-impresos/pas/.
- Fill in the model with your current data.
- Send it to the Human Resources Service at gestiodenomina@urv.cat.
How can you ask the Human Resources Service for a change in your tax rate?
- You will need to download the tax rate modification form from the following website: /ca/universitat/treballar-urv/models-impresos/pas/.
- Fill in the model with the tax rate you wish to have applied (please remember that it cannot be less than the current rate).
- Send it to the Human Resources Service at gestiodenomina@urv.cat.
