After all, contributors to the fourth-ranking IRS retain the surcharge until November – the Public.en

the last day On which the parties presented the proposed amendment to the State Budget (OE) for 2017, arrived on important changes with an impact on the pocket of many contributors in relation to the surcharge to the IRS.

There is a good news for some taxpayers and a bad for others in relation to the announcement made a month ago: who is in the second division of the IRS has already said it will not pay surcharge in 2017, but who is in the room will, after all, retaining until the end of November (instead of September) and the reduction of the rate will be lower than expected.

The news that the surcharge ends at the end of this year in the second tier (for a million and 150 thousand households) was known during the morning of this Friday. But only to the beginning of the night, the PS confirmed that, to balance the revenue, the fourth rank will retain the surcharge until later, a situation that covers 80 thousand households.

As it is, after all, the design of the measure? The contributors of the first two levels are not going to pay, which covers about 4.6 million households (people of the first echelon not already paid); who is in the third tier retains the surcharge until June 30th (there are about 365 thousand households); and who is in the last two echelons continues to retain the surcharge until November 30 (80 thousand in the fourth step, and 12 thousand of the fifth).

For the people of the second tier (income tax basis for the 7091 euros to 20.261 euros), the surcharge ends on 31 December this year, earlier than foreseen in the proposal of the OE (which would apply a rate of 0.25% and there would be withholding tax of 1% in January, February and March).

In the case of the ranks following, as the surcharge applies to the entire income earned during the year, but retention exists only in some months, the values retained on a monthly basis wages are higher than the effective rate levied on the whole income of the year. The retention is equal to that of 2016; that low is the rate applied to annual income.

The recalendarização benefits, as well, who have lower incomes, but delays the "end" of the surcharge for anyone who is in the fourth rank (in relation to forecast a month ago), although the amount to pay continues to go down in the face of 2016. It is certain that the end of the surcharge to the IRS on the 1st of January will not happen for all taxpayers.

For the third tier (above 20.261, and even 40.522 euros), nothing changes in relation to the initial proposal (the annual fee is 0.88%). Who is in the fourth rank (income tax basis for above 40.522 and even 80.640€) will, after all, retain the surcharge for a longer time. And the percentage of the surcharge is 2.75% (instead of 3% this year, but higher than the 2,25% foreseen in the initial proposal of the OE).

For this step, the order of retention will, therefore, happen at the same time with what was already scheduled for the fifth level of income (above 80.640 euros of taxable income), that only in December are not going to make the retention (being the surcharge on the annual 3,21%).