Sometimes the calculation of the withholding is not an easy task, sometimes, is complicated to the extent that there are fixed and variable components. In this post I will explain to you step by step how to calculate them with a practical example, it is the best way of doing it because you will only have to change the amounts.
In our example, don Carlos García perceived remuneration with a fixed component and another variable, measured in function of some parameters, which are measured at the end of the year.
Example of calculation of retention of the employee
you In 2019 will perceive a remuneration fixed € 30,000 (€2,500 for 12 monthly installments, payable on the last day of each month) and variable compensation is expected to ascend to 6,500 euros.
you In 2018, these variable compensation amounted to € 6,000. The Social Security contributions paid by the worker is estimated at 1,500 euros per year, and knows that he is a member of a union that paid in 2018 by membership fees 300 euros, it is estimated a similar amount for 2019. Don Carlos García has been reported to doña Rocio (model 145) the following data:
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How to calculate the retention of the worker’s remuneration fixed and variable?
The retention practice will be the result of applying to the total amount of the remuneration that is paid to a type or retention rate, expressed with two decimal places, that is calculated through the following phases:
Step 1: Determine the base for calculating the retention rate
The total amount of the remuneration to be taken into account by the payer to the practice of retention is the full amount that, in accordance with the contractual provisions 8 applicable, and other foreseeable circumstances, will meet to perceive the worker during the year. This amount shall include the salaries fixed and the variables are predictable, both in monetary and in-kind (excluding the income account), except:
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Basis of the calculation of the retention
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REMUNERATION committee ANNUAL GROSS: 36.500
is Reductions (art 83.3)
Article 83.3 b (RIRPF) deductible Expenses: Include the “Social Security Contributions and mutual general mandatory officials, as well as the drawdowns by rights, liabilities and contributions to colleges, orphan, or similar entities”
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Article 83.3 c (RIRPF) Other deductible expenses
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Not applicable reduction yields the work as the amount of remuneration gross exceeds 14.450 euros, according to the table of the art 20 LIRPF.
Following the rules of personal income TAX, article 83.3 (e), in the matter of a perceiver to have more than 2 offspring with the right to the application of the minimum for descendants will be reduced in addition to the amount of 600 €. “When it comes to taxpayers who receive pensions and assets liabilities of the Social Security system and passive types or that have more than 2 offspring which give right to the application of the minimum by the descendants referred to in article 58 of the law, 600€” The conditions should be given in the descendants:
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BASIS OF the TYPE OF RETENTION spanning 32,400
Step 2: Determine the personal and family minimum for the calculation of retention
The personal and family minimum to calculate the type of retention (art. 84 RIRPF) will be the result of adding the minimum of the taxpayer and the minimum of descendants, ascendants and disability following, according to results of the personal and family situation communicated by the recipient to the company or disbursing entity using the model 145.
Applicable amount general according to the article 57.1 LIRPF “The minimum of the taxpayer will be 5,550 grant euros per year”
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Minimum for descendants: For each descendant of the recipient that meets the requirements listed shall apply the following amounts:
– To 2,400 euros per year for the first
– 2,700 euros per year for the second
– €4,000 a year by the third party
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Application of the rules of computing-general, for the purposes of determining the personal and family minimum to calculate the deduction type, the amounts of the minimum for descendants will be divided by 2, except that corresponding to 12 to descendants by which the perceiver had a right, exclusively, to the application of the entirety of the minimum by this concept, and has so stated in the relevant communication of your personal and family situation (model 145).
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MINIMUM PERSONAL AND FAMILY 11500
Step 3: Determine the share retention
Article 85.1 1) RIRPF “To calculate the type of retention referred to in article 83 of this Regulation will apply to the types that are engaged in the following scale”
is Quota Retention = Fee Scale income TAX + ((Base – Base up-Scale personal income TAX) x % Scale personal income TAX)
The basis of the type of Retention = spanning 32,400
Base up (Scale income TAX) = 20.200
Fee (Scale income TAX) = 4.225
Share rest (12.200 x 19,00%) = 3.660
Personal and Family minimum = 11.500
Share rest (11.500 x 19,00%) = 2.185
Fee retention 5.700
(Base fee without annuities – the minimum Quota for staff)
(4.225 + 3.660) – 2.185 = 5.700
SHARE RETENTION ACCORDING to TABLES: 5.700
TYPE OF RESTRAINT (Quota / Retention Remuneration gross) x 100
is (5700 / 36500) x 100 = 15,61%