Fógraí
Má oibríonn tú go cianda, seans go mbraithfidh tú tionchar an chinnidh seo ón Receita Federal go luath; tuig na himpleachtaí.
Tugann athrú a rinne an Receita Federal le déanaí claochluithe móra do ghairmithe a chomhlíonann a ndualgais i bhformáid na hoibre ón mbaile.
Fógraí
Faoi láthair, is gnách do chuideachtaí aisíocaíocht a thabhairt d’fhostaithe as roinnt costas, amhail leictreachas agus an t-idirlíon. Mar sin féin, de réir na treorach nua, ní bheidh na híocaíochtaí sin in ann a bheith mar chuid den bhonn ríofa do ranníocaíochtaí leasa shóisialaigh agus do Cháin Ioncaim Phearsanta (IRPF) a thuilleadh.
Go hachomair, ní bheidh na suimeanna a fhaigheann fostaithe chun na costais sin a chlúdach faoi réir cánachais. Mar sin féin, tá easpa soiléireachta ón Receita Federal maidir leis seo ag cruthú éiginnteachta.
Níor shoiléirigh an Receita Federal conas a chuirfear an beart nua i bhfeidhm
De réir an Ollaimh Marcos Francisco Rodrigues Sousa, ón MBA sa Rialú Airgeadais agus san Iniúchóireacht ag Puc-Campinas, ceann de na ceisteanna is ea easpa trédhearcachta na Receita Federal maidir leis na cruthúnais a nglacfar leo chun costais a asbhaint.
This gap raises a concern that could lead to additional costs for companies. For example, it is possible that the audit will not recognise the expenses as deductible when calculating taxable profit for Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
This uncertainty requires companies to exercise additional rigour when reporting expenses. If they choose to pay based on average expenses, instead of reimbursing actual expenses, companies may face taxation.
This occurs because the tax deduction may be rejected. In view of this, companies should seek specialised advice. This will enable them to establish clear, well-documented practices for recording and substantiating expenses related to working from home.
What should companies do in view of this?
As a result, employees will be affected, as the obligation to account for working from home will pass to them. This may result in the end of informal agreements under which a fixed amount was established for reimbursement.
Ní mór do chuideachtaí an bealach is fearr a aimsiú chun na ceanglais maidir le cruthúnas doiciméadach atá riachtanach a chomhlíonadh, díreach mar a dhéanann siad cheana le cineálacha eile caiteachais inaisíoctha. Mar sin féin, ba cheart go n-éireodh an próiseas seo níos déine agus níos maorlathaí.
