In general terms, it seeks to reduce the tax burden for independent workers.
The Government, through Decree 444/2023 published this Tuesday, September 5 in the Official bulletinmodify the Regime of Social Inclusion and Promotion of Independent Work. This scheme aims to promote the insertion of independent workers in the formal economy and access to equal opportunities.
One of the main modifications introduced by the decree is the reduction of the mandatory burdens of the most vulnerable workers. In particular, it is established that promoted independent workers who are registered in the National Registry of Workers of the Popular Economy (RENATEP) will be able to access a benefit 50% reduction in the payment of the social security contribution to the Argentine Integrated Pension System (YES DAD).
Another important change is the payment deferral from part of the contributions to which taxpayers are obligated and obligated who, although they meet the vulnerability conditions provided for promoted independent workers, obtain income that exceed the limits for access to benefitsbut do not exceed the maximum contemplated for the Category B of the Simplified Regime for Small Taxpayers (RS).
What establishes the decree for independent workers:
- Reduces the social inclusion fee that independent workers must pay during the first 36 months of joining the scheme. the fee is reduced 25% to 1% of gross monthly incomeor the equivalent of 25% of the monthly contribution to the Argentine Integrated Pension System (SIPA), whichever is lower.
- Establish a tiered system for the reduction of the quota of social inclusion. The fee is reduced to 2.5% of gross monthly income after 36 months of joining the scheme.
- It allows independent workers who are attached to the Simplified Regime for Small Taxpayers (RS) in Category B to choose to comply with their monthly obligation to pay the pension contribution.
In general terms, the modifications introduced by the decree seek to reduce the tax burden for independent workersespecially for those who are in the first years of joining the regime.
Source: Ambito
