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How to declare salary or retirement

How to declare salary or retirement

If you are an employee of a company or trading company and He received more than 28,559.70 R$ last yearsalaries must be reported in the form of “taxable income received from legal entities” in the declaration Income tax 2022. Essentially, you should copy the values ​​on the company’s income statement into the fields for the return form.

Pensioners and retirees must also fill out this form using Income statement issued by INSS.

If you changed jobs in the past year or worked for more than one company, you must open a file for each company and include all numbers in the earnings report for each job. Don’t forget to ask the old company’s HR report.

If dependents are receiving a salary, retirement or pension from the INSS, also report their income on this form, using the Dependents tab. Deleting their income can route your statement to the exact network.

How do you fill up?

If the income belongs to the taxpayer, select the “Owner” tab. Or select the “Affiliate” tab, if the income is for him. A new window must be opened for each dependent with income.

Click the “New” button and inform the CNPJ and the name of the source of payment, the company that paid the salary or INSS, if you retire. Next, enter the amount of income received, the official Social Security contribution, the withholding tax, the amount of the thirteenth salary and the withholding tax on the thirteenth salary.

IR PJ - clone - clone
Photo: reproduction

Click OK to complete the filling. Repeat the process for each new payer, contributor, and/or affiliate source.

If you imported last year’s tax return when you started filling out IR 2022, the information on the sources that pay your tax return will appear on this form.

If there is no change in the function, you can choose the Edit function and add the values ​​for 2021 only. If you or the affiliate no longer work for that company and you did not receive anything from them in the past year, select the “Delete” job.

What else should be reported on this form?

This form must also show the amounts of benefits received from private pension entities that have so-called progressive taxes. Simply follow the information on the income report provided by the financial institution.

This also includes taxable income received from individuals with whom you have worked under an employment relationship. In this case, the CPF number of the payer is reported in the CPF / CNPJ field of the payment source.

If you have questions, click the “Help” button in the lower right corner of the sheet. The program has a page with information to fill out the form.

What you should not report in this paper

Be careful not to get confused with putting other types of income on the “Taxable Income Received from a Legal Entity” form. You are not notified in this form:

  • Income from rural activity. They should go to the “Rural Activity” tab.
  • alimony. It should be reported under the heading “Income from individuals”.
  • Selling assets and rights, such as real estate. The amount received should be reported in Capital Gains.
  • Gains from the sale of shares in the stock exchange. They enter the “Variable Income” sheet.
  • Benefits received from private annuities that have regressive taxes. They must be reported on the ‘Exclusive Taxable Income’ form.