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mar., 21 de feb. de 2017 8:02


Employer Payroll ISR withholding vs ISR Invoice

Sorry for posting in English, but I need some clarity on common practice regarding ISR withholding in Payroll.

When withholding is made on a weekly or semi-monthly payroll, how should the Annual ISR table be applied?

Should income for example from Week 1, be used to determine the correct ISR scale for withholding in Week 2, by adding Week 1 and Week 2 together and dividing it by 2 weeks to get an average to determine the correct scale? Would this then further be Annualised by multiplying by 52 to apply the Annual Table?

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