Given the proximity of the start of the 2021-2022 Income Campaign, it is common to ask the typical questions that, year after year, go through the minds of taxpayers. One of them, one of the most frequent, is how people who have had several payers during the last year have to act.
It is a situation surrounded by urban legends and a lot of noise: almost anyone has been able to hear at some point in their life that having several payers is synonymous with paying more or similar stories. But the truth is that, in addition to being a lie, these types of statements leave aside the operation of IPRF withholdings for workers and their application by companies.
For all this, it is essential to know everything you need to know about that special circumstance that involves having had two or more payers in the previous year when filing your Income Tax return.
The first of all is to know when it is mandatory to file the declaration in the case of having two or more payers. The usual thing is to say that whenever this happens, the Income must be presented, but it is not entirely true: only taxpayers who, having two or more payers, have received at least 14,000 euros of full income from work are obliged to make the declaration. and more than 1,500 euros from the second payer.
In which cases we have two or more payers in the Income
But, in what cases is it considered that the taxpayer has had two or more payers? There are clear situations such as that of workers who have changed jobs throughout the year, who have held several jobs at the same time, workers who have gone through an Erte (an aspect that ) or those who have gone on to collect unemployment after of ending an employment relationship, since unemployment benefits are also considered labor income.
Others, on the contrary, are less common: this is the case of workers who combine the collection of an unemployment benefit with a part-time job, workers who combine the collection of a pension with a job or workers who have retired after having worked that same year. This is because pensions are also considered earned income.
Why can you go out to pay the Rent with two or more payers?
The amount of what is paid for personal income tax throughout the year does not depend on the number of payers. Or what is the same: no more income tax is paid, nor does the declaration have to go out to pay just because of having had two or more payers during the year. In any case, if there are more people to whom the Income Tax return comes out to pay after having several payers, it is because this situation modifies the withholdings that will be suffered throughout the year.
This can happen in different ways. When a worker changes companies or has had two jobs at the same time, the companies in which he works make withholdings as if they were the only firm in which this person is employed. This can cause imbalances in the withholdings that the worker can alleviate by requesting the human resources department to readjust these withholdings.
The situation changes when a worker, at the end of his employment relationship with a company, becomes unemployed and receives one of the SEPE unemployment benefits (unemployment or a subsidy). In these cases, the possibility that the Income Tax return will be paid is due to the fact that the SEPE makes very small withholdings or even does not make them, for which the Tax Agency will compensate you when presenting the declaration. When this happens, the worker should know that he can ask the SEPE to increase his personal income tax withholdings.
The same happens in cases of pension collection. In fact, Social Security has a service for people who want an increase in their withholdings so as not to get ‘scares’ when they make their Income Tax return.
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