How to know the IRPF of my payroll

The Tax on the Renda of the Physical Persons is governed by a few scales that mark the% that each worker must contribute to the State. Thus, it does not depend on the employer or the worker. In addition, IRPF withholdings are the amounts that are deducted from the taxpayer as "advance" of the tax that he has to pay. With this article and following a few simple steps you will know, from your payroll, the IRPF that you have to pay.

one

The scales that are used go by sections, that is to say, that an employee who earns € 18, 000 does not pay the same percentage as another who earns € 60, 000. These are the four sections established in the Personal Income Tax Reform Act of 2007: from 5, 050 to € 17, 360, 24%; from 17, 360 to 32, 360 €, 28%; from € 32, 360 to € 52, 360, 37%; from € 52, 360, 43%.

two

For the calculation of withholdings, criteria such as age, number of children, if you have dependents, etc. are also used. When there is a variation in these concepts the IRPF is modified and goes up or down according to the concept (for example with the birth of a low child). If you have children, tax-exempt amounts will increase progressively according to established scales. The minimum established by the first child is 1, 800 euros, 2, 000 in the case of the second descendant, 3, 600 for the third and 4, 100 euros, from the fourth onwards. All these amounts are taxed at zero rate.

3

IRPF withholdings are an advance payment of the tax that the taxpayer has to pay. The discounts for children, family expenses and other deductible items will be applied in the declaration of the tax itself.

4

The same amounts are not withheld if you are a temporary worker than if you are a worker with an indefinite contract .

5

If you start working on January 1 and your salary does not change throughout the year, the IRPF will not change, but if you start working once the year starts in a company, the retention calculation will be made from that moment until the beginning of the year. end of the year, so the IRPF will be lower than what you would have if you had worked all year. When making the adjustment in your statement, the Treasury will include the difference. If you want to prevent the Treasury from giving you a scare the following year, ask your company to apply IRPF withholding as if you had started working on January 1st .

• It may happen that you raise your salary and receive a net monthly less than before the increase. This is mainly due to the fact that you have changed the section and a higher retention applies to you.