I. Taxpayers who receive income from the income provided for in Article 94(1) or Section I of the Law on income tax, with the exception of income in the form of seniority bonuses, pensions and allowances or other separation benefits, shall receive the employment allowance set off against the tax payable by them under Article 96 of that law. (a) The annual tax shall be determined by deducting, from all income received during a calendar year, under the conditions laid down in Article 94(1) or Section I of the Law on income tax, the local tax on income from wages and, more generally, on ancillary personal services which they would have retained during the calendar year. The result obtained is applied in accordance with article 152 of the same law. The tax payable by the taxpayer is reduced by the sum of the amounts corresponding to the taxpayer in the form of a monthly employment allowance. On the other hand, if the persons who are entitled to the work allowance receive an amount higher than what would correspond to them because of a calculation error, since in this case the employer could prove that this amount was paid in error. The result you receive must be multiplied by the number of days related to the payment period to determine the amount of employment subsidy the employee will receive for these payments. In this link you will find the tables for its calculation: employment subsidy tables. The tables can be viewed for daily, weekly, decennial, bi-weekly and monthly payments. In cases where an employment allowance was paid in error to persons who were not entitled to it, the employer could not charge such an amount of the employment subsidy into the GCR because the condition for it to be remitted to recipients was not met.
The application of this legal basis is found in the tenth transitional article of the LISR: we currently know that the employment subsidy is a benefit borne by the federal government, granted by employers at the time of determining the maintenance of the SRI for the wages paid. The Tax Administration Service, SAT, is responsible for publishing annually the tables with the salary scales, which serve as the basis for calculating the tax and the monthly employment subsidy. The application of this wage subsidy stems from the following provision: as can be seen, the employment subsidy provision stipulates that if the tax payable by the taxpayer is less than the monthly employment subsidy, the holder of the withholding tax must pay the difference received. It should be pointed out that the income from the work allowance, when received by the employee, is not cumulative and does not form part of the calculation of the taxable amount of another contribution, since it is not remuneration for subordinate personal work. If we come to the question of how employment assistance paid by the employer to employees can be recovered, we have the following: Employment assistance is a benefit granted to certain types of employees by the federal government through employers, this subsidy is provided with the purpose that employees with an income level for wages between one and two minimum wages are not exempt from a possible discount for The concept of CSR for the Salaries received, on the other hand, represent amounts that reduce this tax and can sometimes be remitted directly to the employee. The employment subsidy, in turn, was increased with the publication of the DECREE on the reform, addition and repeal of various provisions of the VAT Law in the Official Gazette of the Federation on 11. 2013 births; the Law on the Special Tax on Production and Services; the Federal Law on Fees, the Income Tax Act and the Uniform Rate Commercial Tax Act and the Cash Deposit Tax Act, which in its tenth article deals specifically with the employment subsidy, which has the same idea and application as the wage credit, with the only difference, that the wage credit was regulated under the same income tax law, while the employment subsidy is regulated and regulated by a tenth article of the reform decree, which is then not part of the CSR law. (i) in the cases referred to in Section I(2) of this provision, to grant, where appropriate, the employment grant in cash. The same explanatory memorandum states that the excess of the tax credit over the tax credit is remitted to the employee in cash to ensure that this measure results in an increase in disposable income for workers with fewer resources.