Confirm whether your family obligations are valid in SRI for the execution of income tax reduction in 2023.

The real effect of the new reductions in income tax will be seen in February when the dependent employee submits the annex of personal expenses for 2023 to the Tax Administration (SRI). This depends on the family responsibilities that have been confirmed in the SRI system, and for that the entity has already enabled its platform to enter them.

Family expenses were shown last July in the form of personal expenses submitted to the employer, in order to recalculate these expenses and the monthly discount that is calculated through the payment slip, based on the tax reform that the previous government managed to implement.

Those who do not have family responsibilities can apply for a tax reduction corresponding to 2023 of up to $963.53, and for those who do, the reduction increases as they have more responsibilities and can reach up to $2,752.96.

Now these charges must be formalized in the DZI, where the information is crossed with the databases of the State Register, the Ministry of Health and the DZI itself.

To enter the system, you only need the SRI code of the taxpayer and the identification number of the partner, child or parent, which is presented as a burden. Dependent workers have already started to register, some without problems, while others’ information has not been confirmed. For example, a taxpayer who reported his wife, his daughter and his mother as charges in the SRI does not confirm any of them. In the first case, because the system shows that you have taxed income by having financial returns (savings policy), in the second also because you have associated contributions and you are over 21 years old, and in the third case because “according to the information reported by the registry office, you do not have a relationship as father, mother, spouse or de facto common-law partner or child.”

Early registration is therefore recommended to detect inconsistencies in the system.

Who are considered family responsibilities?

What taxable income should not be considered family obligations?

Parents registered as dependents of the family must have an SRI code

Step by step to register your family expenses

Once the family expenses have been recorded, you can proceed to generate the Personal Expenses Supplement. The preparation and sending of this Annex of personal expenses for 2023, which justifies the projection submitted to the employer in the fiscal year that ended, must be completed by February 28, according to the dynamics based on the ninth digit of the employee’s identity card. Failure to comply carries a fine ranging from $30 to $62.50, depending on the type of tax violation.

In February, you must also present – but to the employer – a form for the projection of personal expenses for 2024 with details related to your projected income in relation to maintenance for the entire fiscal period, and the number of dependent family members and the projection of personal expenses. costs that they estimate will be incurred in the current financial year. This calculates the monthly income tax deduction that will be made from your salary.