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A worker rehired after a contested dismissal asks whether unemployment benefit wrongly received should be deducted when calculating retention on her salary arrears. The DGT responds that retention applies to the full salary amount and must be included with other income from employment for the year.
Question posed: Whether, for the calculation of withholding tax on severance pay, both the amount of the unemployment benefits unduly received by the taxpayer and the remaining income from employment to be obtained from the company in 2025 must be taken into account.
Severance pay is classified as income from employment. Its withholding tax is determined by integrating it with the remaining income from employment paid by the company within the same fiscal year, following the general procedure set forth in the Tax Regulations. Withholding must be applied to the gross amount of the severance pay without deducting the unemployment benefits that the employee is required to repay.
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