HomeLifeSeniat publishes instructions to declare pension contributions

Seniat publishes instructions to declare pension contributions

The Seniat instructions show the steps to declare the contribution of 9% of the company's payroll on the institution's web portal

The National Integrated Customs and Tax Administration Service (Seniat) published this Thursday the instructions for the declaration of the contribution established in the recently approved Law for the Protection of Social Security Pensions from the Imperialist Blockade.

The Seniat instructions show the steps to declare the contribution of 9% of the company's payroll on the portal institution website.

The objective of the document is to explain in detail how to make, through the Seniat website, the declaration for the protection of pensions, in accordance with the provisions of Official Gazette No. 42.881 dated May 17, 2024.

In the Official Gazette 42.881 of May 17, 2024, the administrative ruling SNAT/2024/000042 of the National Integrated Customs and Tax Administration Service (Seniat) was published, through which the rules for the declaration and payment of the special contribution for the protection of social security pensions are established.

Legal entities that carry out economic activities must declare and pay the special contribution provided for in the Law on the Protection of Social Security Pensions against the Imperialist Blockade for payments made to workers for salaries and non-salary bonuses. The date of its declaration and payment is determined by the last digit of the RIF, on the dates established in the calendar of the providence.

In the case of payments of salaries and non-salary bonuses in currency other than that of legal tender in the country, the calculation basis to determine the special contribution must be made by converting these amounts to bolivars, according to the type of payment. official exchange rate dictated by the Central Bank of Venezuela.

Legal entities that are required to pay the special contribution must report quarterly the number of active workers they maintain on their payrolls.

In accordance with this administrative ruling, the Seniat has the power to initiate the verification, inspection and determination procedures that it considers necessary to guarantee compliance with the provisions of the legal instrument.

The administrative ruling came into effect from the date of its publication in the Official Gazette, on May 17, 2024.

It is worth remembering that the special rate is established at 9% of the comprehensive payroll of each contributing company or organization.

Let us remember that the National Assembly unanimously approved on May 07 the Law for the Protection of Social Security Pensions against the Imperialist Blockade, in his second discussion.

“With deep emotion and profound pride, in the presence of our grandmothers and grandfathers who today represent the thousands and thousands of grandmothers and grandfathers of Venezuela and in front of the Venezuelan people, I ask the honorable deputies of the National Assembly to be at please approve in second discussion the Bill for the Protection of Social Security Pensions against the imperialist blockade, please express it with the customary signal (...) It is approved unanimously, consequently the Law of Protection of Social Security Pensions against the imperialist blockade,” said Jorge Rodríguez, president of the National Assembly (AN).

During the ordinary session of the Legislative Power, Rodríguez highlighted that this Law was an initiative of the President of the Republic, Nicolás Maduro to assist those who were most beaten and attacked by the predatory, brutal, scoundrel and criminal action of North American imperialism.

“A curative Law initiative, a Law initiative to attend to those who were most beaten and attacked by the predatory, brutal, scoundrel and criminal action of North American imperialism by imposing illegal sanctions against all the people of Venezuela,” he exalted.

On May 8, the President of the Republic, Nicolás Maduro, signed the law to improve pensions for grandparents.

“It is a step in the reconstruction of the social protection and security system contemplated in the Constitution and that Chávez left us,” said the Head of State.

Leave a response

Please enter your comment!
Please enter your name here