Surely you have heard that in companies when workers receive their salary, they are given a discount in the payroll of a percentage as withholding of the worker based on personal income tax. Form 145 for Worker Withholdings fulfills the task of collecting the necessary information from the worker for the company to carry out the withholding.
It is a percentage that is adapted to each situation and personal circumstances of the worker, so that the amount of the withholding is adjusted to the amount to be declared later on your income statement. Read this interesting topic that concerns the company and its workers.
Format of Form 145 for Worker Withholdings
The Model of Form 145 for Worker Withholdings, It is used so that the company where you work can correctly make the withholdings of the Personal Income Tax. The worker must clearly and transparently report his personal and family situation by filling out the form and submitting it.
Since 2015 it was modified by Resolution of the Tax Management Department of the State Tax Administration Agency. Form 145 is a data model from the earner of earned income to his respective payer.
How to Fill Out Form 145 for Worker Withholdings?
It is generally thought that it is very cumbersome to fill out a model form such as the Form 145 for Worker Withholdings. It is somewhat intimidating but the reality is that it is easy and simple to fill out. This form has seven parts that serve to define the personal and family situation before the company where you work.
First section: Personal data and family situation
It must indicate the ID corresponding such as name, surname, ID and date of birth. In the personal data section, you must indicate if you have any type or degree of disability.
Likewise, in this section you must indicate the family situation, where there are three possibilities but you must select only one option:
- Family Situation 1 is the one intended for people who are single, widowed, divorced or legally separated but with children under 18 years of age or older with some type of disability subject to parental authority and who live with him. In other words, single-parent family units.
- Family situation 2, is intended for married and not separated people and that the spouse does not generate income greater than 1,500 euros, with the exclusion of exempt income. Families with children are included here. The ID of the couple must be included.
- Family Situation 3 is a combination of situations for the remaining taxpayers who do not comply with the situations explained above.
Examples of variable situations:
- Single, separated, divorced and widowed with a child under the age of 18, you must check option 1.
- Single, separated, divorced and widowed who they live with the parents and are in charge of them, they must choose option 1.
- Married people who spouse earns less than 1,500 euros per year, they must choose option 2.
- Option 3 must be selected by the single without children.
- Those people married to a couples earning more than 1,500 a year must select option 3.
- Likewise, those single, separated, divorced and widowed who live with their children of legal age, must select option 3.
- If you have any degree of disability, you must choose the option, as long as the degree of disability is equal to or greater than 33%.
Second section: Children under 25 years of age
It is an indispensable section for anyone with children under 25 years old. If you selected option 1, you must necessarily fill in section 2.
To be included in this option your child should not earn more than 8,000 euros a year. You must indicate the number of children or descendants under the age of 25 and descendants with disabilities of any age who live with you.
Third section: Ascendants over 65 years of age
This section is reserved for parents and ancestor grandparents of the worker, over 65 years old who live with you and who do not contribute income of more than 8,000 euros per year.
Here, minors with disabilities who are in charge are also included.
Fourth section: Compensatory pensions
If it is the case that you have a compensatory pension in favor of the spouse, you must indicate it in this section. Equally, indicate the alimony of the children.
Only pensions resulting from a court decision should be included, not those from an uncertified agreement between the former spouses. In addition, you must indicate the amount of the pensions.
Fifth section: Payments for the purchase of a habitual residence
In this section it corresponds to you to indicate if you make any type of payment for the purchase or rehabilitation of the habitual home through financing through a mortgage.
You must fill out this section in case the home purchase is before 2013 and also if it does not generate income greater than 33,007.2 euros.
Sixth section: Date and signature of the form
In this section, in addition to the date and signature, you must include proof of receipt. This is why the retention obligation corresponds to the company, so it is important to indicate that the document has been delivered.
What is it for?
The Form 145 for Worker Withholdings, is the Personal Income Tax, it is a model where the communication of data must be made to the payer of work income or data variation previously duly communicated.
It is not necessary to make the presentation to the Tax Administration, however, the payer (that is, the company) must keep the copy to have it available when the Tax Administration so requires.
East Form 145 for worker withholdings of the Tax Agency is linked to the Personal Income Tax (IRPF), through which the taxpayer communicates to his payer (company) the family and personal situation. This statement will determine the income tax withholding percentage that will be applied to your payroll.
Who should process it?
The body responsible for processing the Form is the State Tax Administration Agency.
The Form 145 for Worker Withholdings, It is not a procedure of the Tax Agency, therefore, It is not required that the presentation or the procedure be made by the natural person before the Tax Administration. The payer should keep a copy for the Tax Administration.
The percentage will be in accordance with the information that is delivered to the company on the current situation of the worker and with the model of form 145 the percentage is adapted to what should really be taxed on personal income tax.
This form will serve not only for the initial information when the employment relationship begins. Also, it serves to inform about the variations and that these increase or reduce the withholdings.
What is Form 145 for Worker Withholdings?
The Form 145 for worker withholdingsIt is a document of the Tax Agency that carry the name of models and each one is used for different procedures.
Form 145 of Withholdings on work income serves to communicate to the company the family and personal data so that it can make the calculations of the withholding of the Personal Income Tax (IRPF) that corresponds to it.
The paying company is obliged to withhold a percentage of the income for the subsequent payment of the income statement. The calculation must be done correctly, hence the importance of the information that you indicate to the company.
The worker must provide real data and that is adapted to his reality. If changes occur, the form throughout the year. For information related to the subject, consult the web portal of the tax agency.
You have already learned about the Worker Withholding Form 147 and you know the importance that this form represents. You also know its purpose, now continue with the step of filling out the form and providing the information that must be consistent with your reality.
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