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Form 100. 2020 Personal Income Tax Return Declaration

12.4. Unreduced excess of employer contributions to collective dependency insurance

Unreduced excess derived from business contributions to collective dependency insurance pending reduction in subsequent years.

This section will reflect the amounts pending reduction from the years 2015 to 2019, the amounts applied and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in the fiscal year and the unapplied amounts that are requested to be reduced in the following 5 fiscal years will also be reflected.