Income tax: how to declare what I received in the resignation? – 05/17/2023 – Market

The person who was fired, left the job or entered a PDV (Voluntary Resignation Program) in 2022 must verify the data in the income report and add it to other taxable or exempt income to find out if it meets one of the mandatory conditions of the declaration of the Income Tax 2023.

If the taxpayer fits, it is necessary to inform the Tax Authorities of what compensation he received from the former company. The deadline for sending the statement to the Federal Revenue ends on May 31, at 23:59. Otherwise, a fine will be paid. The minimum amount is R$ 165.74 and can reach 20% of the tax due in the year.

“If the person has not received the income report, they need to look for the company. With that data in hand, they should follow this report to fill out the declaration”, explains tax lawyer Tárcio Queiroz Calixto, from Ronaldo Martins & Advogados.

How do I make the declaration?

Wages, compensation amounts such as 40% of the FGTS (Self-Service Guarantee Fund) — in case of dismissal without just cause — overtime, night shift premium, vacations taken and prior notice worked are declared under “Taxable Income Received from Legal Entities”.

Fill in the name and CNPJ of the paying source, in addition to the fields income received from a legal entity, official social security contribution, withholding tax, 13th salary and IRRF on 13th salary.

The values ​​referring to the indemnified prior notice, the vacations due but not taken, the proportional vacations not taken and the sums received for joining the PDV (Voluntary Dismissal Program) are declared in “Exempt and Non-Taxable Income”.

Click on “New”, choose the type of income 04 (Indemnities for termination of employment, including as a PDV, and for accidents at work; and FGTS), specify whether you are the holder or the dependent, enter your name and CNPJ from the paying source and fill in the amount. The experts’ recommendation is that the indemnified prior notice be declared in a separate form.

The 13th salary paid upon termination and the PLR ​​(Profit Sharing) are reported under “Income Subject to Exclusive/Definitive Taxation”. “If the PLR ​​was paid in 2023, do not declare it in this year’s IR. It is for 2024”, says Calixto.

FGTS withdrawal

If the worker has withdrawn the FGTS, the amount must also be reported to the Revenue. It is described in “Exempt and Non-Taxable Income”, in income type 04. Put Caixa Econômica Federal in the name of the paying source and the CNPJ of the institution, which is 00.360.305/0001-04. Then fill in the withdrawn amount.

It is possible to know the exact total by consulting the FGTS statement, in the benefit application, at ATMs or at Caixa Econômica Federal branches.

Judicial agreement

If the taxpayer has received an amount due to a court settlement with the company, the amount must also be declared. “Follow the proof of income provided by the paying source. The declared value corresponds to the calendar year in which the income was actually received”, says David Soares, IOB consultant.

Therefore, only declare the value of the court settlement if it was paid in 2022. If there is the possibility of an appeal in the process, the amount should not be informed until the final judgment occurs (when there are no more appeals).

Unemployment insurance

If the taxpayer received unemployment insurance last year, the information must be declared under “Exempt and Non-Taxable Income”. Click on “New”, select income type 99 (Others) and specify whether you are the holder or the dependent.

The name of the paying source is Fundo de Amparo ao Trabalhador and the CNPJ is 07.526.983/0001-43. In the description field, put unemployment insurance, the amount of installments received and the value of each one. In Amount, enter the sum of the amount received.