Holders of personal services have until April 28 to make the annual sworn statement of contributions to the National Health Fund (Fonasa), corresponding to the year 2022, according to the maturity calendar of the Banco de Previsión Social (BPS).
Who is required to file the declaration?
Those who have activity outside the dependency relationship are included in this obligation: the professionals (affiliated with the Retirement and Pension Fund for University Professionals), write U.S (belonging to the Social Security Notarial Fund) and holders of non-professional personal services (that provide services through sole proprietorships, partnerships or civil partnerships and pay taxes to BPS).
What information should you enter in the affidavit?
Users must complete the following information: the amount invoiced without VAT -for the provision of personal services-, the taxable amount of Fonasa, which arises from applying to the amounts invoiced without VAT and the rate depending on whether it is an IRPF taxpayer. (70%) or IRAE (the corresponding percentage), according to the bank.
On the website for personal services of the BPS you will find all the necessary informationas well as access to the declaration, tutorial videos to carry it out and consultation channels.
In the event that the declaration is presented after the deadline, a fine of 1 Adjustable Unit (UR) equivalent to $1,579.
For the presentation of the declaration that corresponds to the current fiscal year, you must take into account that, if you are omitted in the previous fiscal years in which you had activity, you must present them first.
The declaration can be made entirely online and does not require face-to-face processing.
