El Net Yield It is that which is calculated by subtracting from the full income obtained during the work year, the value corresponding to the deductible expenses that have been borne.
Among the deductible expenses, Social Security contributions, union fees and professional associations will be taken into account when membership is mandatory.
How is the net return calculated?
The net income is calculated by the difference between the accounting income and the deductible expenses, applying the respective established regulations of the Corporation Tax (IS).
Indicate how is the amount of previous net income obtained as a disabled active worker
This amount of net income as a disabled asset It is based on the gross value of the work calculated part-time, discounting the deductible expenses, among which are the Social Security contributions. This amount of the Net Yield must be indicated in the form that is obtained online through the box with the same name and then, in the same line of the tax data or in the payroll, the respective deductions appear.
What is the previous net limit as a disabled active worker?
First of all, the person must be aware of the percentage of disability they present, and once this information is obtained, the corresponding box will be activated through this field and the indicator of "Active Worker".
In the case of those active workers with more than one work performance, the amount of the increase in expenses presented by an active worker is limited to the value or amount of the previous net performance of the work that entitles said expense.
If, on the contrary, not all the income from work entitles you to the respective expense, then the previous net income generated by the appropriate right is less than three thousand five hundred (3.500) euros. This percentage is given in the case, where the degree of disability is equal to or greater than 33% and less than 65%, and of seven thousand seven hundred fifty (7.750) euros, if the degree of disability presented is equal to or greater than 65% or in the very particular case that they authorize the need for the help of third parties or reduced mobility, despite not reaching 65% of the disabilities. If these exposed cases occur, it will be of great importance to inform in the new field the "Previous net income limit as a disabled active worker" the respective amount of said previous net income.
In the case of presenting a Temporary work disability the situation exonerates the obligation to work, and therefore, an effective provision of the paid services is not shown. In other words, as a consequence of the application of the deductions, the balance cannot be negative.
From Article 72 of the RIRPF, it is estimated that the degree of disability must be accredited by means of a certificate or resolution issued by the IMSERSO or through the competent body as regards the Autonomous Communities. In these cases, a handicap or disability equal to or greater than 33% is also considered proven.
The following aspects are also taken into consideration:
- Social Security Pensioners who have a permanent disability pension guaranteed in the condition of total, absolute or severe permanent disability and pensioners of passive classes who have a recognized retirement or retirement pension due to permanent disability for service or uselessness.
- A degree of disability equal to or greater than 65% is also accredited in the case of disabled persons whose disability is judicially declared, despite not reaching the degree of disability of 65%.
Accreditation of the need for help from third parties to get to or from work, or reduced mobility to use collective means of transport.
These accreditations will be issued through a certificate or through the resolution of the Institute of Migration and Social Services or through the competent body referring to the Autonomous Communities in terms of disability assessment, based on the opinion issued by the Assessment and Guidance Teams dependent on them.
