See how the dismissed worker in 2021 declares the Income Tax

Workers laid off in 2021 may have to file income tax in 2022, depending on the amounts paid by the former employer and the assets they have. There are situations in which, even without being obliged to report to the Federal Revenue, it is worth declaring the IR to refund tax withheld at source.

The deadline for submitting the declaration in 2022 ends at 11:59 pm on April 29. Companies had until February 28 to provide their employees’ income reports for 2021, and this also applies to those who were dismissed from the boards last year.

Anyone who received taxable income above R$ 28,559.70 in the year or drew FGTS (Service Time Guarantee Fund) and unemployment insurance of more than R$ 40 thousand must declare. If the dismissed worker did not obtain the report, he should contact the personnel department or the company that takes care of the accounting and financial sector to collect the document.

Eduardo Marciano, from King Accounting, says that the company is subject to a fine if it does not deliver the report. The injured worker can report the situation to the IRS, but Marciano recommends that this be the last option.

Without the income report, the chance of the taxpayer falling into the fine mesh increases. “He would have to add up all his earnings for that year and the possibility of doing something wrong is very high,” he says.

For those who already have the termination income report in hand, just follow what is detailed in the document. The report works as a kind of extract of payments, discounts and bonuses made in the previous year.

It is necessary to declare the installments of unemployment insurance and the withdrawal of the FGTS. These payments, as they are made by the government, through Caixa, will not be detailed in the company’s earnings report.

They will be informed separately and the paying source is Caixa Econômica Federal – the worker can use the information from the receipt of these payments. Those who have not saved these vouchers will be able to access the data in the FGTS application.

Both FGTS and unemployment insurance need to be declared, but both are income considered exempt, on which there is no taxation.

The inclusion of the FGTS of dismissal without just cause in the IR declaration is only mandatory for those who made the withdrawal. If the worker did not access this money or did not receive unemployment insurance, there is nothing to inform the tax authorities in relation to these benefits.

The program to fill out the 2022 Income Tax return can be installed on the Federal Revenue website and is also available on the Meu Imposto de Renda app, for tablet and cell phone.

This year, the IRS released pre-filled statements, in which the system pulls values ​​such as income paid by companies and medical expenses linked to health plans. The functionality is only available to those who have a silver or gold gov.br account.

IS OBLIGED TO DECLARE IN 2022 THE TAXPAYER THAT:

• Received taxable income above BRL 28,559.70 in 2021

• Received exempt, non-taxable or taxed exclusively at source income above BRL 40,000

• Obtained a capital gain on the sale of assets or rights subject to tax

• Was exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days

• Performed operations on Stock, Commodity, Futures and Similar Exchanges

• Had, on December 31, 2021, possession or ownership of goods or rights, including bare land, above R$ 300 thousand

• Obtained gross revenue from rural activities in an amount greater than BRL 142,798.50

• Want to compensate, in 2021 or following years, losses from rural activity from 2021 or previous years

• He became a resident of Brazil in any month and was in that condition on December 31