The Government established how the payment of the bonus for workers should be registered with the AFIP. It occurs almost a week after the issuance of the decree that made the measure official.
According to General Resolution 5413/2023 From this Monday, employers must report said amounts through the “Digital Salary Book” systems, “Online Statement” or through the application called “Social Security Obligations Calculation System – SICOSS”, as appropriate.
If it’s about employers forced to use the system “Digital Salary Book” provided for in General Resolution No. 5,250, the amounts paid as non-remunerative allowance will be reported with the code “560.006” called “Non-Remunerative Assignment Dcto 438/2023”.
Employers who are not obliged to use the aforementioned “Digital Salary Book” system must report the aforementioned amounts through the “Digital Salary Book” system.Online Statement” or through the application “Social Security Obligations Calculation System – SICOSS”, as appropriate, in the field “Non-Remunerative Assignment Decree 438/23” of the “Supplementary Data Table”.
In case of using the tool file import To load the data of the affidavit, you can consult the help manual that contains the application.
AFIP: how the bond should be registered (SMEs)
Employers categorized as Microenterprises or Small Enterprises in the service called “Registry System” may use the benefit established in article 11 of Decree of Necessity and Urgency No. 438/23 for the employer contributions corresponding to the accrued periods of August and September 2023, destined for the Argentine Integrated Pension System (SIPA), Law No. 24,241, its amendments and supplements, to the National Institute of Social Services for Retirees and Pensioners, Law No. 19,032 and its amendments , the National Employment Fund, Law No. 24,013 and its amendments, and the Family Allowances Regime, Law No. 24,714 and its amendments.
For this purpose, they must have MSME Certificate in force on the date of publication of the aforementioned decree and having paid the non-remunerative allowance provided for in article 1 of the same.
The characterizations can be consulted by accessing the service with Fiscal Code “Registration System”option Query/Registry data/characterizations.
Employers may apply the benefit indicated in the preceding article according to the following percentages for each of the MSME categories:
to. “272 – Microenterprises Law 25,300”: 100% of the total amount paid as a non-remunerative allowance.
b. “274 – Small Businesses Law 25,300”: 50% of the total amount paid as a non-remunerative allowance.
He benefit may only be used in the accrued periods of August and September 2023, and will have as maximum limit the monthly amount of the total employer contributions declared for the subsystems listed in the previous article.
The system “Online Declaration” cIt will consider the amounts declared by employers characterized by the codes “272 – Microenterprises Law 25,300” and “274 – Small Companies Law 25,300”, respectively, and will deduct them from employer contributions destined for the subsystems mentioned in article 3.
The nominative determination of the contributions and contributions destined to the social Security It must be done by using release 12 of version 44 of the “Online Declaration” and “Social Security Obligations Calculation System – SICOSS” computer tools, which will be available on the institutional website (https: http://www.afip.gob.ar).
Employers characterized as Microenterprises may rectify by payroll completes the accrued period August 2023 until September 28, 2023, inclusive, in which case the provisions of General Resolution No. 3,093 and its amendments shall not apply, provided that the aforementioned rectifications are presented exclusively for the purpose of registering the established non-remunerative allowance in the Decree of Necessity and Urgency No. 438/23.
Source: Ambito
