Independent workers with incomes of up to S / 3,354 will not pay income tax

The National Superintendency of Customs and Tax Administration (Sunat) reported that independent workers (fourth category) who issue receipts for fees and receive monthly income that does not exceed S / 3,354, will not be required to make payments for Income Tax (IR).

This change is due to the increase in the value of the Tax Tax Unit (UIT), which went from S / 4,400 soles in 2021 to S / 4,600 by 2022, regulated by Superintendency Resolution No. 000203-2021 / SUNAT

Standard details

This provision also includes the professionals who have functions of company directors, agents or similar and who receive income for said functions and others of the fourth and fifth categories; provided that the total received in a month does not exceed S / 2,683.

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In addition, the norm indicates that those who “project that their income during 2022 per fourth category income the by Fourth and fifth category incomes will not exceed S / 40,250, they may request the suspension of the withholdings and / or their payments on account of the IR ”.

Likewise, they may request the suspension, in the case of company directors, agents, executors or similar, when the income that they plan to receive in the taxable year for incomes of the fourth category or for incomes of the fourth and fifth categories, do not exceed S / 32,200.

For these last two cases, if during 2022 the aforementioned amount is exceeded, as the case may be, the taxpayer must declare and make the corresponding IR payment, in regularization.

Virtual procedure

The procedure to request the suspension of withholdings The fourth category is virtual and consists of only three steps:

1. Enter “Sunat online operations”, in the available module of the Sunat web portal, with your “SOL Password”.
2. Locate the section “Suspension of fourth category withholdings” (Virtual Form 1609).
3. Specify the date on which the first income for fourth category rentals was received and the total amount projected for the entire year (only fourth category income should be recorded, as an independent professional or fourth and fifth categories, if, in addition, is on the payroll).

The system will proceed to verify the information “online” and will authorize the suspension of withholdings and / or payments on account if the annual limit amount is not exceeded; will issue the corresponding certificate that can be sent to the email you want.

It should be noted that this suspension takes effect from the day following the date of the procedure and will be in force throughout the year 2022.