Do the off-payroll rules apply to sole traders?

Sole proprietor sii

on the computer. This program has been replaced by the WEB income tax help service, which allows you to file your income tax return directly on the Tax Agency’s website. There is also the possibility of filing it from the cell phone through a new application. The Tax Agency also sends many taxpayers the following information

created a service on its web page called Renta WEB, which downloads the data that the Tax Agency has on each taxpayer and which allows to modify and include the income and expenses data of each person, making automatically the necessary operations and calculations to obtain the result of the tax return, to be paid in or to be returned. The Agency

Sole proprietorship examples

Remunerations for services rendered abroad will also be accepted as expenses, provided that they are reliably evidenced and are, by their nature, directly or indirectly related to the development of the business.

Remunerations for services rendered abroad will also be accepted as expenses, provided that they are accredited with reliable documents and are, in the judgment of the Regional Management, due to their amount and nature, necessary and convenient to produce the income in Chile.

No, since there is no relationship of subordination and dependence.    This is applicable in the case of Individual Entrepreneurs, EIRL and for companies that are civil or limited partnerships.    As of March 2020 this will also include “shareholders”, so we must wait for new instructions from the SII, since the text of the rule was modified, expanding the definition of business salary by including “shareholders” and also allowing a definition of remuneration accepted as an expense according to a remuneration “reasonably proportionate to the importance of the company, the declared income, the services rendered and the profitability of the capital”, so there could be values higher than the pension ceiling which was previously the limit accepted as business salary.

Read more  How do you make a tire seat?

Questions and answers on wages and salaries

“The employer shall deduct from his employees, at the time of payment of their salaries, the contribution corresponding to each one of them. If the deduction is not made at that time, it cannot be made later, and the employer will be obliged to pay the totality of the contributions at his exclusive charge.

In the receipts for the payment of such remuneration, the employer must inform the workers of the total amount of the Social Security contribution, indicating, in accordance with the provisions of Article 103.2, the part of the contribution corresponding to the employer’s contribution and the part corresponding to the worker, in the terms to be determined by regulation.”

Within six months from the date of entry into force of this Order, the companies shall adapt to the new model that is approved the salary receipt models that they had been using in accordance with the provisions of Article 1 of the Order of December 27, 1994.

Workers’ Statute boe

These workers are covered, whatever the work they perform, whether manual or intellectual, or whatever the nature of the company, institution, service or person for whom they work; including private household workers and workers subject to apprenticeship contracts.

Those self-employed workers who receive incomes other than those established in Article 42 N°2 of the Income Tax Law, or who, receiving them, are not obliged to contribute, may voluntarily contribute to the Insurance of Law No. 16,744, provided that in the corresponding month they contribute for pensions and health.

Read more  How do you balance payroll?

Pursuant to Article 152 quater G of the Labor Code, “telecommuting” is that in which the worker renders his services, totally or partially, from his home or other place or places different from the establishments, facilities or tasks of the company and it is called “teleworking” when the services are rendered through the use of technological, computer or telecommunications means or when they must be reported through such means. Therefore, teleworking is a form of telecommuting.