Earnings for Income Tax

Global Payroll for Brazil calculates only one earning:

Deduction	Description
IRRF REST	Refund of improperly withheld income tax. Calculated by the income tax generic formula as payroll is recalculated due to cash basis activities. This earning is only calculated in case of income tax recalculation. One situation that causes income tax recalculation is when an advanced payment occurs in a different month than its monthly payment. This earning can also be calculated for vacation or 13th salary recalculations.

Deduction

Description

IRRF REST

Refund of improperly withheld income tax. Calculated by the income tax generic formula as payroll is recalculated due to cash basis activities. This earning is only calculated in case of income tax recalculation. One situation that causes income tax recalculation is when an advanced payment occurs in a different month than its monthly payment. This earning can also be calculated for vacation or 13th salary recalculations.