A tax code for payment through F24, additionality due on their fees, particularly "substantial", received in respect of bonuses and stock options. This is the 1684, established by Resolution 29 / E, March 9. Must be used by employees who independently provide for the payment of tax "surplus" because their employers are foreign and therefore not bound by the obligations laid down in Italy for withholding. For the latter, the Agency has already opened, with the first resolution of 2011, the tax codes to be included nell'F24 Treasury for the repayment of deductions made to the salaries of their employees.
With Circular No 4 / E of 15 February, the Internal Revenue Service has thus stated that, if the additional deduction, introduced by Article 33 of Decree 78/2010, it was not done directly by the employer, the taxpayer must proceed in self-assessed. The additional
, that the standard fixed rate 10% interest the financial sector and is payable when bonuses and stock options in excess of at least three times the fixed portion of remuneration paid to executives and those who have contracts of continuous and coordinated collaboration. The methods of payment are the same as those for personal income tax.
Returning to the "newborn" 1684, is inserted in the "Treasury" of the F24, in the column "Amounts paid to debt", the year is covered by the surcharge.
If the payment is split, the number of the installment must be indicated in the "rescheduling / Region / Prov. / month Ref.", Size, specifies the resolution, "NNRR" where "NN" means the proportion of round and "RR" the overall rate. In the case of amounts paid with a single solution, in the same space, you must enter the value "0101".
Source: Revenue Agency
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