Published retention tables in IRS source – TVI24

The Government published the retention tables in IRS source this year, which will apply to wages paid in May and should combine with the tables on the surcharge that were published in January.

the retention tables in source IRS (Income tax people Singular) are published every year after the entry into force of the respective state budget, which this year took place only at the end of March.

However, this year it was necessary to draw retention tables in specific source for IRS surcharge, since the surcharge was progressively applied to the part of the remuneration that exceeds the national minimum wage, when last was 3.5% for all income levels. These tables were published on 07 January.

According to the new withholding tables in the source that are published on the Portal of Finance and not considering the application of the tables on the IRS surcharge, checked that both singles and married couples who do not have children will do in May the same withholding that made in 2015 to the three income levels that Lusa compared (800 euros, 1,500 euros and 3,000 euros per holder) and aggregates with one child are going to make a deduction at lower supply to the lower level of income and higher for the other two.

single

a single without children will in May the same withholding that was in 2015 or earns 800, 1,500 or 3,000 euros per month, 68 euros, 277.5 euros and 855 euros, respectively.

However, if have a child, will in May a deduction at source lower in eight euros to earn 800 euros per month, but higher than 1.5 euros to gain 1,500 euros and nine euros to receive 3,000 euros monthly.

Married, 2 holders

from May, a couple without children and with a gross monthly income of 800 euros each will continue to make a withholding tax of 68 euros, such as was the case in 2015. However, if the same couple has a child will make a withholding tax of almost 45 euros, about eight euros lower than retained last year.

Already a couple who did not have children and that each receive 1,500 euros per month in May continues to do the same withholding tax of approximately 277 euros per month. But if the same couple has a child will go to make a retention 265.5 euros from May, up 1.5 euros than it did in 2015.

If each holder earns 3,000 euros per month, this couple will in May the same hold that was in 2015 if you have no children (855 euros) but if you have a child, the withholding tax will be 840 euros in May, nine more euros than last year.

pensioners

Already a couple of pensioners (whether married or unmarried) in which each element receives 800 euros per month will on May 1 48 retention euros per month, the same amount that was already held last year.

If the same couple of pensioners earning 1,500 euros per holder will continue to make in May the same withholding that was in 2015 (the 247.5 euros) but the yield per holder is 3,000 euros, will go to make a deduction at source lower from May to face which was held in 2015 (870 euros, or about 45 euros).