Implicaciones de la retención en la fuente por salarios percibidos bajo la ley 1943 de 2018. Estudio de caso

This article arose with the purpose of analyzing the implications of withholding at the source for salaries received under the law 1943 of 2018, of the employees of a public entity, subject to retention as well, a study was made on the subject related to the elements to consider in the withholding at the source and the calculation procedures established by law for the same. The present study was carried out through a qualitative approach of exploratory type, under the case study, to obtain the information the qualitative court instrument was applied, such as the interview, conducted to officials of the advisory management level, the application was executed individually. The results allowed to observe that the employees subject to withholding at the source on salaries are unaware of the regulations, as well as the appropriate procedures for such deductions and there is no appropriation on the tax benefits that they would have to deduct in their income declarations, influencing personal tax burden.