The national government made official over the weekend the payment of a “one-time non-remunerative allowance for workers in a relationship of dependency in the private sector” of 24,000 pesos that “will be paid by employers in the month of December of 2022”.
Proportional year-end bonus
“A one-time non-remunerative allowance is established for workers in a dependency relationship in the private sector governed by Laws Nos. 20,744 (to 1976) and its amendments, 22,250, 26,727 and its amendments, and 26,844, which will amount to to the sum of up to $24,000, which will be paid by the employers in the month of December 2022,” the decree indicates.
There it is established that “when the provision of services is less than the legal or conventional working day, the workers will receive the non-remunerative allowance proportionally, in accordance with the settlement mechanisms provided for in the applicable Collective Bargaining Agreement or, additionally, according to the general rules contained in the laws mentioned in the previous article that are applicable to them according to their contracting modality”.
Who will collect the year-end bonus
In addition, the non-remunerative allowance “will be applied to workers who receive net salaries, including remunerative and non-remunerative concepts and excluding the average Complementary Annual Salary, corresponding to that accrued in the month of December 2022, less than $185,859 or the proportional amount in the event that the provision of services of the worker or the worker is less than the legal or conventional working day in accordance with the provisions of article 2.
The non-remunerative allowance for workers in a dependency relationship includes:
- The employees of the private sector included in the Labor Contract Law;
- Those who belong to the regime of the Construction Industry;
- Rural staff and private homes.
$24,000 year-end bonus: who won’t get it
They will not be able to collect the year-end reinforcement of up to $24,000:
- state employees of the national public administration;
- Monotributistas;
- self employed;
- unregistered employees.
- Workers in a dependency relationship with net salaries greater than $185,959.
How the year-end bonus is calculated
Meanwhile, the amount of the non-remunerative allowance will be equivalent to: “$24,000 for workers who receive net salaries, corresponding to that accrued in the month of December 2022, less than or equal to $161,859”.
The difference between $185,859 and net wages greater than $161,859 corresponding to that accrued in the month of December 2022, for workers who receive net wages greater than the last mentioned amount.
When the worker’s provision of services is less than the legal or conventional working day, the amounts mentioned in this article will be expressed proportionally to the working day.
The overtime, prizes, bonuses, non-remunerative sums and commissions paid in the month of December are taken into account for the calculation of the net salary cap to collect the bonus of up to $24,000. not so the half Christmas bonus
When will the year-end bonus be paid
Regarding the date of payment of the year-end bonus, there are some doubts. From the Government they assured Ámbito that it will take place in December. In fact, it is expressed in article 1 of the decree.
However, some specialists indicate that since the decree speaks of “net salaries, corresponding to those accrued in the month of December 2022”, the bonuses can only be paid in January.
Ámbito consulted with companies that are liquidating the bond and the realities were diverse. Some liquidated a part and will finish paying the rest in January; others rushed the settlements to meet the payment this month. There are also those that will pay it directly in January.
Year-End Bonus: What Employers Need to Know
On the other hand, the allowance may be absorbed until concurrence if the payment of one-time non-remunerative allowances or equivalent benefits between November 2022 and January 2023 has been agreed or provided for in the respective Collective Bargaining Agreements.
The SMEs that have a valid MiPyME Certificate “may reduce the advances of the Income Tax in an amount equivalent to 50% of the total amount paid for the non-remunerative allocation” and defer their payment for the Year 2023, according to with the terms and conditions established by the Federal Administration of Public Revenues (AFIP).
Regarding employers or employers of the “Employment Contract Regime for Private House Personnel”, the amount paid for the non-remunerative allowance “integrates the consideration for the services provided referred to in subparagraph a) of article 16 of Law No. 26,063, being deductible from Income Tax”.
Employers of the “Employment Contract Regime for Private House Personnel” who have paid the amount corresponding to the non-remunerative allowance and who are not covered by the possibility of deduction provided for in the previous paragraph, may request reimbursement of up to 50% of the amount paid for this concept.
Source: Ambito
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