Amount employee is estimated to pay as compensatory payment. It can be deducted from the tax basis to determine the employment tax (IRPF) settlement basis.
The employment tax (IRPF) deductions to be applied are obtained from the settlement basis, which is calculated using the following formula: Gross salary + Fixed estimated variables + Variable estimated variables + Payments in kind - Irregular performance - Social Insurance expenses - Other deductions: (personal minimum, family minimum, work performance, special categories) - Compensatory payments - Child maintenance/alimony ================================ Employment tax (IRPF) settlement basis