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A partir de este mes de agosto, todos los Trabajadores Independientes que emiten recibos por Honorarios Profesionales, deberán hacer su aporte obligatorio a la AFP o la ONP.
En tal sentido se le proporciona un ejemplo o modelo de recibo por honorarios de un Trabajador Independiente.
Modelo de como llenar tus recibos por honotrarios – Trabajador independiente
Si emites recibos por honorarios profesionales que, mensualmente, suman más de 750.00 nuevos soles (la RMV), deberás hacer lo siguiente:
SI ESTÃS AFILIADO A LA ONP:
– Coloca la retención del 10% como siempre en el recuadro respectivo.
– En la parte del monto a pagar coloca la Retención aporte SPP (ONP), la cual, por un año, será del 5%.
– Al final, resta este monto y tu retención del pago, y colócalo al final del recibo.
SI ESTÃS AFILIADO A UNA AFP
– Coloca, como siempre, la retención impuesto a la renta (10%).
– Agrega, en la parte del monto a pagar, la Retención aporte al SPP-AFP que, por este año, será del 2.5%.
– Coloca también la retención prima de seguro, la cual es del 1.23%.
– No olvides poner la retención de la comisión AFP. El porcentaje de la misma varÃa dependiendo de la AFP a la que estés afiliada. Para saber cuál es la tuya, visita: http://www.sbs.gob.pe/0/modulos/JER/JER_Interna.aspx?ARE=0&PFL=0&JER=1738
EL DATO
Recuerda que la retención del impuesto a la Renta se declara, en el caso de la Cuarta CategorÃa, solo si los ingresos anuales totales superan los 33.250 nuevos soles.
En caso de que quiera suspender sus retenciones, visite el siguiente link de la SUNAT:
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