¿Cómo funciona Up transporte?
Up transporte es una solución que las empresas ofrecen a sus empleados para ayudarles a cubrir los gastos de desplazamiento desde su domicilio a su centro de trabajo. Los trabajadores que utilizan Up transporte se pueden ahorrar el IRPF hasta 1.500€ anuales de los importes recargados, lo que les permitiría aumentar su salario neto. Si se ofrece vía Retribución Flexible, además, la empresa no incrementa la masa salarial. ¡Son todo ventajas!
Además, Up transporte se considera un gasto de personal que por lo que es deducible al 100% en el Impuesto de Sociedades.
Not only does up transport increase employees' purchasing power without increasing their tax expenses, but it also helps companies promote more sustainable mobility. Thus, not only is the environment cared for, but the company's image as an employer brand is also improved, enhancing talent attraction and retention. Sounds good, right?
¿Up transporte cotiza a la seguridad social?
In Spain, transport subsidies are a highly valued employee benefit. One of its main advantages is that this subsidy is not taxed under Income Tax (IRPF), although it does contribute to Social Security, which is advantageous for calculating employee benefits.
For this aid to be exempt from taxation, the monthly amount must not exceed €136.36, applicable for a maximum of 11 months, which can amount to a maximum of €1,500 annually (except in Álava). Amounts exceeding this monthly sum are considered income subject to IRPF payment.
This measure is an excellent way to support employees and make their day-to-day lives more comfortable and enjoyable. And the best part is, everyone wins!
¿Qué diferencias hay entre ofrecer Up transporte como beneficio social y como retribución flexible?
La elección entre ofrecer Up transporte como beneficio social o como retribución flexible varía según las políticas de la empresa y las necesidades y preferencias de los empleados. Ambos enfoques tienen sus ventajas, y su combinación adecuada puede maximizar los beneficios para todos.
Offered as a social benefit, it is easy to implement and manage. As a flexible remuneration, it also allows for tailor-made personalisation for the employee based on their needs.
In the case of the employee benefit, the cost to the company is in addition to other remuneration and is a 100% deductible expense for corporation tax purposes. On the other hand, with flexible remuneration, the cost is deducted from the employee’s gross salary, but in both cases the employee benefits from the same tax advantages on their personal income tax: if the monthly amount does not exceed €136.36 for a maximum of 11 monthly payments, transport costs are exempt up to €1,500 per year (except in Álava). If this amount is exceeded, the excess is taxable.
¿Qué cantidad se puede ofrecer con Up transporte?
In Spain, to be exempt from taxation on Personal Income Tax (IRPF), the transport allowance is limited to €136.36 per month, for a maximum of 11 months, totalling up to €1,500 per year (except in Álava). This means that, within these limits, employees are exempt from paying taxes on that amount.
¿En qué medios de transporte puedo pagar con Up transporte?
Con Up transporte, comprar billetes o bonos para el metro, tren, tranvía, autobús o AVE es muy sencillo. Su funcionamiento es similar al de una tarjeta bancaria normal, así que todo el proceso es rápido y fácil. Además, también puedes adquirir tus billetes mediante compras online, para que puedas hacerlo desde donde quieras, cuando quieras.
What laws govern transport subsidies?
As a result of Royal Decree 1788/2010, of 30 December, on the regulations of the Personal Income Tax (IRPF), the first article of which modifies the requirements for indirect payment formulas…
