TEMA 8

What is the income tax withholding rate (IRPF) on a payroll based on?. A. It is the same for every worker. B. It depends exclusively on the annual salary. C. It depends exclusively on the personal and family situation. D. None of the above.

Sick leave due to common contingencies: A. Is reported when the worker is discharged. B. Is paid by the mutual insurance company contracted by the employer. C. Is paid by Social Security to the worker. D. Is paid by the company and later deducted from Social Security contributions.

Temporary travel expenses of a worker: A. Always contribute to Social Security and income tax (IRPF). B. Never contribute to Social Security or income tax. C. Do not contribute to Social Security and income tax up to a certain amount. D. Contribute to Social Security but not to income tax.

Extra salary payments (extra pay / bonus pay): A. Are not subject to income tax withholding (IRPF). B. Are divided across all monthly payrolls to calculate Social Security contributions. C. Are divided across all monthly payrolls to calculate income tax withholding (IRPF). D. Are exempt from Social Security contributions.

Social Security contribution groups are related to: A. The worker’s professional category. B. The worker’s annual salary. C. The worker’s monthly salary. D. The collective bargaining agreement.

The conversion of training contracts into permanent contracts: A. Is mandatory. B. May include Social Security contribution bonuses. C. Is exempt from income tax (IRPF) payments. D. Cannot be carried out under any circumstances.

Travel expenses when public transportation is used: A. Are subject to Social Security contributions after a certain amount. B. Are fully subject to Social Security contributions. C. Are not subject to Social Security contributions but are subject to income tax (IRPF). D. Are not subject to Social Security contributions nor to income tax (IRPF).

The Social Security payment settlement form that shows the details corresponding to each worker is: A. TC0. B. TC1. C. TC2. D. TC3.

Meal allowances (per diem for meals): A. Must always contribute to Social Security, and to IRPF after a daily limit. B. Must always contribute to IRPF, and to Social Security after a daily limit. C. Must contribute to Social Security and IRPF after a daily limit. D. Never have to contribute to Social Security or IRPF.

Which concept is not taken into account when calculating IRPF withholding?. A. Professional category. B. Annual gross salary. C. Family dependents. D. Degree of disability.

During a sick leave, the worker: A. Receives their salary directly from Social Security. B. The company pays part of their salary and Social Security later reimburses it. C. The company pays part of their salary and can deduct it from the monthly Social Security contribution. D. Does not receive any salary.