Income Tax: How do I declare salary and meal vouchers? – 05/21/2023 – Market

Having received a salary above R$ 28,559.70 throughout the year 2022 is one of the conditions that makes it mandatory to submit the 2023 Income Tax return. another paying source, if the services were provided to an individual.

Data must be sent to the Federal Revenue Service by May 31, at 11:59 pm. Otherwise, a fine will be paid. The minimum amount is R$ 165.74 and can reach 20% of the tax due in the year.

It is based on the income report that the taxpayer will discriminate the wages and labor benefits received last year. Companies are required to deliver the document by February 28. If you have not received it, the person must seek the company, which is obliged to provide the data under risk of paying a fine and other penalties.

With the report in hand, the declarant needs to fill in the data in the fields listed in the IR declaration. “It is not recommended to do it on your own. The income report is the official document and informs the places where you must put the information. It’s all there”, explains accountant Dilma Rodrigues, partner at Attend Contabilidade.

In the document, the taxpayer will know that the salary, vacations and payment of the vacation third are declared in “Income Received from Legal Entities”. In this form, it is necessary to fill in the name and CNPJ of the paying source, the income received, the official social security contribution, the 13th salary and the tax on the 13th salary.

If the worker has been dismissed from the company, payments for proportional vacations that were not withdrawn, indemnified prior notice and other compensation amounts are broken down into “Exempt and Taxable Income” with type of income 04 (Indemnities for termination of employment contract work, including as a PDV, and due to an accident at work; and FGTS).

Withdrawals from the FGTS (Guarantee Fund for Length of Service) are declared on the same form, from exempt income, as well as day care allowance and cash allowance, which are declared under the code “99 – Others”.

If you have received PLR (Profit Sharing), the amount is reported on an “Income Subject to Exclusive/Definitive Taxation” form in income type 11 (Profit Sharing). Tax lawyer Tárcio Queiroz Calixto, from Ronaldo Martins & Advogados, warns that only the amount paid in 2022 should be described. “If the payment was in 2023, do not declare it”, he says.

The employee who has a health plan or supplementary pension plan and contributed with part of the payment must report the expense in “Payments made”. The health plan code is 26, and the supplementary pension code is 36. Enter the insurance company’s name and CNPJ. The amount paid is what was deducted from the salary and appears in the income report. The reimbursed amount is the amount of reimbursement over the year.

Must food stamps be declared?

Not every labor benefit is declared to the tax authorities. Dilma Rodrigues says that transportation vouchers, meal vouchers and food vouchers should not be informed. “They’re considered services, so they’re not declared,” she explains.

Statement made by self-employed

In the case of the self-employed, there are two ways of declaring the amounts received. If he was paid by a company, the worker must receive the income report and follow the completion as stated in the document. Income received goes into “Taxable Income Received from Legal Entities”

If the self-employed professional has received it from an individual, it is necessary to have issued the Carnê-leão with the amount paid each month. The form is filled out monthly at the Federal Revenue’s e-CAC (Virtual Service Center). After this step, the taxpayer issues a guide and makes the payment, and the recommendation is to make a separate guide for each person.

Those who didn’t do this procedure last year need to do it before delivering the income tax return. However, there will be a fine of 0.33% per day, with a limit of 20%, and interest of 1% per month in arrears, in addition to the Selic rate (Special System for Settlement and Custody). The Revenue provides Sicalc (Legal Additions Calculation System), which automatically makes the calculation.

“Ideally, the person issues a bill for each month and pays. If the payment is made all at once and in one tab, the Revenue can charge him the monthly installments with additions and the person can be fined and suffer penalties” , says Dilma Rodrigues.

The taxpayer can import data from Carnê-leão to the declaration. To do so, he clicks on “Imports” in the menu at the top of the Recipe program. Then select Carnê-Leão 2022.

They will automatically go to “Taxable Income Received from Individuals/Abroad”, in the column “Carnê-Leão” in the “Other Information” tab. If the data does not come automatically, it is necessary to manually fill in each month.

Care with the pre-filled declaration

If the taxpayer has opted for the pre-filled statement and any of the data relating to their payments is incomplete, the taxpayer must correct and inform the amount paid.

“The taxpayer is responsible. Therefore, check the data and verify that they are correct before sending the declaration”, says Marcos Hangui, specialist in Income Tax at King Contabilidade.