Guía Formulario 1676: Trabajadores del Hogar
SUNAT across New virtual forms, made it possible for taxpayers to pay and submit quickly, easily and efficiently.
In this article we will expose everything about the Form 1676, how to complete it, what it is for and other information that will certainly be useful.
Among the different virtual forms of SUNAT it’s the Form 1676, which is used for the corresponding monthly statements and payments, from Domestic workers.
As of October 1, 2012, the use of Form 1076 «Domestic workers» (Pre-Printed) whose utility was the declaration and payment of contributions to EsSalud, has been disabled.
In this way, the new virtual payment system was ceded.
Since then, declarations and payments will only be made through the Easy payment or through Virtual Form Nº 1676 “Domestic workers”. IIncluding corrective statements.
This new online operations system is carried out through the SOL Code that was delivered to the taxpayer at the time of registration as an employer of this type of worker.
To use the Form 1676, We must perform the steps that will be shown below:
- You must log into the system if you are registered with the Employer Register for Domestic Workers.
- Then you must go to the option Simplified Declaration at the SUNAT Portal with the Code of User and the SOL switch.
- After that, you must complete the entire virtual form with all the requested information.
- Then, add that form to the tray.
- The next step is to make the corresponding payment using one of the payment methods offered by the payment system. SUNAT.
- The first option is the payment on debit account where you must select the bank with which you are affiliated with the service of payment of taxes with payment on account, be it Banco de Crédito, Interbank, Scotiabank or Continental.
- The second option is to pay with a Visa card, either by debit or credit.
With that, you will have completed your declaration and payment process with the virtual form.
It is extremely important to have the Key SUN or also called a key Online Operations System have access to online operations, within the web page SUNAT.
Next, we’ll explain how to get the SOL switch:
If your SOL switch do this yourself, follow these steps:
- You must show your Original identity document and present a photocopy in a purse that you do not have an identity card.
- You will receive a sealed envelope containing your user code and the SOL switch this process is done immediately.
- You must sign the receipt.
- That’s how our app ends.
If the procedure is performed by a person other than the owner, the following guidelines should be followed:
- The person responsible for the procedure must present the Request for access to the SOL code . The following link is for download the SOL Key Access Application.
- He must also have his signature on the Item II «Procedure performed by a third party», which must have a notarized authorization.
- In addition, the third party must sign the Item II of that order and display your Identity original and send a copy.
- Finally, the authorized person must sign the receipt.
Once your SOL switch It is recommended that you personalize your username and your Key Sol. You can grant several alternative keys or secondary keys that allow full or partial access to other people who access your account, whether to make inquiries, transactions or any other online operation.
How to complete form 1676?
After entering the system with your SOL Code and selecting Form 1676, you must complete it as follows:
- The first thing we must do is indicate the deadline for paying the tax.
- So, we must enter our identification number
- After that, we will check the option YES or NOT according to whether or not it is a rectifying statement.
- In the following, we will indicate the allowance days and the declared remuneration.
- The next step is to add the concept according to the options indicated by the system.
- We must insert the other requested information, such as: the calculation basis, the contribution or the resulting contribution, the default interest and the amount payable.
- Finally, we must indicate whether the use of this form is frequent or not, and we must add it to the tray.
What is the form for?
Form 1676 serves to make payments and statements with respect to Domestic Workers, Through a virtual system, which makes the process easier, more comfortable and faster.
Since the beginning of this new system, there have been notable improvements in the SUNAT, since the forms have an efficient and secure information validation system.
Declaration and payment of domestic workers
Before touching on the subject of Declaration and payment of domestic workersIt is important that we are aware of what a Domestic Worker is.
What are domestic workers?
O Domestic Workers These are people who perform cleaning, washing, assistance, cooking, childcare and other activities related to the maintenance of a residence, house or room.
A worker of this type, develops in domestic life, this job does not imply profit or business for the employer, as long as he works a minimum of 4 hours.
People who provide services to companies or businesses cannot be considered domestic workers, even if they are parents, children, brothers, grandchildren, grandparents, uncles, nephews and cousins.
Characteristics of a domestic worker
- The Worker can choose two types of contract:
The first is called «Bed out», which refers to workers who do not reside in their workplace.
- For those who live at the address where they work, the contract will be «Bed inside.»
- The contract may be in the form verbal or written, however, it is recommended that it be written and, for added security, have a copy of it.
- The law states that the payment must be agreed between you and your employer (boss).
- The worker is entitled to two bonuses per year, one in July and the other in December. Each is equivalent to half a month of work and must be paid on the first fifteen days of the month.
- If the worker did not enjoy weekly rest, he is entitled to receive an additional 100% per hour or day worked during that period.
- If you work overtime, you are entitled to an additional payment of 25% for the first two hours worked and an additional 35% for subsequent hours worked.
- The worker must not exceed the 8 hours a day nor 48 hours a week.
- After the year he can enjoy 15 days of vacation.
- The worker has the right to a affiliation to social health insurance.
- It is important that the worker is affiliated withpension system, whose contribution will be made according to the minimum remuneration.
Declaration and payment of domestic workers
SUNAT puts at your disposal the Virtual Form N ° 1676 for the declaration and payment of EsSalud and ONP From Domestic workers.
You must be registered in Registration of Employers of Domestic Workers.
Homeworkers are considered regular members of the Social Security System.
That is, he must be insured compulsorily, and must receive all types of health benefits, including maternity leave it’s from temporary disability.
As for the pension scheme, the worker has the option to choose between Private Pension or Private Pension. The payment of this contribution corresponds to the domestic worker as a taxpayer.
If you are not registered, to obtain the Employer Registration Code, you must go to a Taxpayer Service Center to register.
As well as that of your domestic worker for whom you must meet the requested requirements. You must also request your user code and SOL key.
It is necessary that the worker is registered to SUNAT, To do this, the following steps must be followed:
- Enter the official website of SUNAT with your RUC number.
- You must go to Procedures and Consultations, enter your RUC number, username and password SOL key.
- Enter People and then My RUC and other Records, and you must select options for domestic workers.
- Provide all information required by the system.
- Save .
It is also essential that the worker is registered at EsSalud, for that he must follow the following guidelines:
- Approach Banco de la Nación, which is affiliated with SUNAT, with the Domestic Workers guide
- You must have the Employer Registration Code (CIE), which is delivered by SUNAT when registering.
- Type and number of the identity document of the domestic worker.
- Provide the tax period (expressed in month and year).
- Amount of indemnity for days worked.
- Once the operation is completed, the bank’s monitors will deliver the proof of presentation of Form 1676-Homeworkers, which contains the declared data and the payment made, as a sign of agreement with the operation carried out.
The employer of the domestic worker must make his payments and declarations on the day he corresponds, for the amount determined, through the Virtual form 1676.
As we mentioned at the beginning of the article, to pay and declare we have the simplest option, which is through the web portal of SUNAT it’s him Virtual Form 1676However, it is not the only option.
You also have the option «Easy Payment System ”, In this case, it is not necessary to fill in any form, the taxpayer must go to an affiliated bank branch (Banco de la Nación, Interbank, Scotiabank and the Inter-American Finance Bank-BIF) to insert all the necessary information verbally or with the guide.
There is an exception with respect to Form 1076, This pre-printed form can only be used to make declarations and payments corresponding to periods prior to January 1999, including corrective statements, the presentation of this form should only be made at Banco de la Nación branches or agencies.
Success! We read soon.
If you liked this article about Form 1676 We recommend the following related articles: