May 16, 2021

How the ERTE affect the declaration of Income 2020-2021


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Tomorrow, Wednesday, April 7, the deadline for making the statement of income and one of the key points is how they affect the temporary work regulation files, better known as ERTE, to this year’s statement. This novelty affects more than four million employees who during the 2020 financial year faced a temporary work regulation file and that they have to know how it is going to affect them.

The two key questions to understand how ERTEs affect the return this year are, first, that unemployment benefit it was given without retention In most cases, the Treasury will settle differences and collect what has not been withheld. And second, that these workers when entering an ERTE they have one more payer, so the limit where it is mandatory to make the declaration goes down to 14,000 euros.

What income tax is applied in ERTE

The Personal income tax It is applied in the payroll by the paying companies, and in the case of the ERTE benefits this responsibility corresponds to SEPE. In the case of this type of benefit, because the amounts foreseen do not reach the mandatory minimum according to tax regulations to apply withholding on a mandatory basis, it is unlikely that such a hold was made.

Nor is it usually usual for the worker in a ERTE request that a higher percentage of withholding be applied to you due to your employment situation. Therefore, it is most likely that in the following fiscal year the worker will have to pay the difference that has not been applied.

In theory this does not mean paying more on the return. This same week the Minister of Finance and Government spokesperson, Maria Jesus Montero, has said in this sense that: «when there are two payers, as one of the companies does not know what the other is paying and the appropriate withholdings cannot be made, the declaration must be submitted, but that does not imply that they will pay more. Not one euro more, not one euro less».

When you charge the ERTE you have one more payer

In tax terms, When you collect the benefit of an ERTE, you have one more payer in that year,the SEPE. This fact has implications that apply above all to the minimum threshold for which you have to make the income statement. While if you have a single payer the minimum is 22,000 euros, when you have more than one that limit drops to 14,000 euros if this second has been collected, and successive if there are, more than 1,500 euros.

According to a study carried out last June, a worker affected by a ERTE during the state of alarm he would have to pay in the income statement more than 1,000 euros of compensation. This can be seen in a graph that shows in detail how the lack of withholding in the benefit by the SEPE causes this imbalance, which has to be resolved by the worker in the declaration.

Here we do not count in any case those ERTE longer, although it can give an idea of ​​the calculation followed. This income campaign will therefore be moved to all those who have suffered an employment regulation file during the year 2020.

Calendar to present the income

In any case, there are a series of key dates that should be remembered when filing the Income Tax return, from April 7 when the campaign starts and returns can be filed online, until June 30, date. limit for presentation by any of the channels. This is the rental dates calendar full:

– April 7: start of the 2020-2021 Income campaign.

– May 4: you can make an appointment to be attended by phone.

– May 6: the deadline for filing the income tax return by telephone begins.

– May 27: the deadline to request a face-to-face appointment opens.

– June 2: the period to present the income tax return in person begins.

– June 25: the period for declarations that result in direct debit ends.

– June 30: the income statement campaign ends.

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