The information that you will see below is about the preparation of the form 931 of the AFIP service «Online Statement» and how to do the calculations.
It is a specific sworn declaration of contributions and contributions destined to social security that is automatically generated by the online declaration system by a simple procedure. It is based on the last registered presentation and also considering the registrations and cancellations produced during
How to fill out form 931?
STEPS TO REGISTER NEW SERVICES
For the people represented as for the users, they will be able to register new services. They will have to follow the following indications:
- Enter the AFIP web portal www.afip.gov.ar CUIT number with «Fiscal key”
- Enter through the Relationship Manager service. If the user is a relationship manager for another person, they have to select on the next screen for which taxpayer they want to adapt the service.
- Choose the option “New relationship”.
- When you select the optionLook for” You can access the system and select the service to enable. Keep in mind that there are services that require the user to have a minimum level of security.
- Click on «Confirm”.
- In the countryside «Representative” press “Look for” and then enter the CUIT/CUIL/CDI of the user to whom the use of the service is being transferred, which could even be the administrator or an internal or external user, as long as the service can be delegated.
- Click the button «Look for”.
- Choose the option “The user is External (You can delegate this service)” if necessary.
- Confirm the data and select the button “Confirm”, to enable the relationship.
- will see the F. 3283/E open in a new window.
- Close all windows and re-enter the CUIT and Tax Codeso that you can see the new service enabled in the main menu of your tax code.
STEPS FOR THE PREPARATION OF FORM 931
Through the steps detailed above, load the «Your On Line Declaration» Service when the screen opens, first close the window with some data for preparing the declaration and go:
- Enter to New Declaration generally with payroll.
- Check the period you are going to charge and press “Accept“.
- Go to where the names, surname and CUIL number of the personnel are loaded, if any of the data is missing, exit the system and go to the service «my simplification«If something is missing, add it and if something is missing, delete it. If all is well continue.
- Select the worker and verify the data uploaded by the AFIP are correct, at the bottom are those corresponding to remunerations.
- Total remuneration, the full sum of what is received by the worker in gross during the month of settlement is placed.
- Fill in the Remuneration field, on the right side of the screen you will see a magnifying glass, click and you will see a window where you can upload the received, Days Worked, Salary, Vacations, SAC, Additional, Awards, Overtime, etc. then click on “Accept“.
- It is possible to change the item that is necessary, for example remuneration 4 is when we have in the liquidation items such as non-remunerative ones that do carry contributions and contributions to social work.
- Charge the amount paid by family’s asignations.
- When finished, click «OK».
- Go to the lower zone and place another CUIL number and repeat the previous steps with each of the company’s employees.
- When you have loaded the information of all the workers, click on “Accept“.
- You can view Form 931 and if it is ready, click on «Print“.
- Press “Accept” and submit Form 931.
- Print the form submission receipt.
What is it for
To begin with, we can say that the 931 form is used to determine by name and enter the contributions and contributions destined for the different subsystems of social security.
Since 2015, it was established that the Online Statement Service is mandatory for employers who have up to two hundred employees. For employers that have between 201 and 300 employees, the declaration will be voluntary. Sworn or rectifying statements can be made through the website.
Are excluded from the declaration Employers that have more than 300 employees in the period to be declared based on the information from the DDJJ corresponding to the immediately preceding month, if it exists, and on the scoops provided through the Registry Simplification system. What must be declared by the SICOSS application.
You have to be clear and know that employers enjoy a benefit established by Law 26,940. The regime can produce a reduction for employers in terms of the payment of contributions that will depend on the number of employees they have. This regime wants to promote the laundering of currently unregistered personnel.
Where is the form submitted?
According to articles 3 and 4 of General Resolution 2192/07, Form 931 must be submitted online by the AFIP page.
Then, entering with the Fiscal Code and enabling the Service «Your Statement Online”
How is it calculated?
The first thing to do is load all the data and the system will do the calculation, it also confirms that the individual premium of the mandatory group life insurance is updated, because if after loading the amount has any change, it will not be considered valid for the calculation of contributions and contribution.
All these steps will be carried out entering the page.
Step 1. The employer to whom withholdings have been applied must be charged in the «Accumulated Period». The information requested by the system is the CUIT, date, certificate number, and amount.
Step 2. You can consult them through the service My AFIP Withholdings.
Step 3. When you enter click on “Social Security” and place the corresponding period and select the option “Consult“.
Step 4. All withholdings made in that period of time to the employer will be charged in the preparation of the F 931.
Step 5. So, to supply the data Remunerative and Non-remunerative of each worker, click on the icon that you will see on the right side right next to the personal data.
Step 6. The time has come to enter the entire profile of the worker, filling out each of the fields very well. There is a field called «Recruitment modality» whose content will depend on the type of worker.
Step 7. Once all this is done, the worker’s compensation must be placed.
Step 8. The status of the worker is taken into account if he is Active, on maternity leave, leave without pay, vacation leave, suspensions, etc., indicating the start day of each situation.
The last situation to be placed must be the same one placed in the magazine situation that is in worker profile.
Step 9. Then the number of days worked is entered.
Step 10. The last thing is to fill in the fields with the amounts corresponding to salary, vacations, additional, complementary annual salary, non-remunerative concepts, etc.
Step 11. When the data referring to the social work is loaded, we must inform the number of adherents that the holder has.
Step 12. When the data of the workers are loaded, we click on “Calculate“.
Step 13. The same system provides you with a field to place the amount to be paid, which may be the same or different from that declared, and you can also indicate the method of payment of the declaration.
Step 14. Later, we click on “See F 931″ and you will be able to view the form.
Step 15. To finish, click on «Accept and send» to obtain the receipt certificate.
Step 16. When you send this statement, the service offers the automatic completion of the VEP (electronic payment slip) for the cancellation of the remaining amount through the banking network of your choice (Red Link, Interbanking, Pago Mis Cuentas, etc.), it can be directly at the bank or over the Internet with a transfer of funds.
When you finish all this process, the system allows you to display the form on the screen or reprint it if necessary.
If you want to consult the acknowledgment of receipt, the VEP, the «Draft of the DDJJ», the report of all the CUILs, and the specific data by CUIL, enter the menu option and enter: «Enter to consult your generated affidavits» .
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