Income Tax Infotype (0389) 

Definition

In this infotype (0389) you enter relevant data in order to calculate Income Tax.

 

The data in this infotype is necessary to calculate Income Tax. If you do not maintain this data, the employee is rejected in payroll.

Structure

In this infotype the following information is entered:

●     Collection Agent: Information stating whether the employer acts as the income tax collection agent.

●     Allocation: In this field you indicate if the employer has decided to apportion extra earnings to the employee for income tax calculation.

●     Employee has CUIT: The CUIT or CUIL number must figure in the Annual Income Tax Declaration. For this reason you must determine if the employee possesses a CUIT or not.

●     30% limit: In this field you indicate if the employee has decided to establish a 30% limit or not for the deduction originating from the calculation of income tax.

●     Non taxable minimum is lost: This information is used for employees who don’t require calculation of the non taxable minimum.

●     Non deductible certificate: This information is used for employees benefiting from the Non tax deductions certificate.

See also: Non deductible certificate

●     Expense and work continuity: This information is used to determine which tables are used in the final settlement of the employees income tax.

●     Internal Revenue Service: If the employee has a CUIT number, the entry in this field is important for the Annual Income Tax Declaration (Form 649).