The proposal promoted by Sergio Massa and which is now law seeks to reduce the tax burden for independent workers. It promotes their access to social work and retirement through activity laundering.
The modifications introduced are intended to facilitate the entry and maintenance of independent workers in the formal economy
Photo: Siglo Coahuila
As reported Ambitlast Tuesday the Government, through the Decree 444/2023 published Official bulletinmodified the Regime of Social Inclusion and Promotion of Independent Work. This regime aims to promote the insertion of independent workers in the formal economy and access to equal opportunities.
This Friday, through the General Resolution 5415/2023, introduced some very important changes to the so-called Social monotax.
In detail, the modifications introduced by the Resolution are the following:
Reduction of mandatory charges of promoted independent workers:
- The amount of the Social inclusion quota is reduced from 2.5% to 1% of the total amount of transactions invoiced during the first 36 months of joining the regime.
- The amount of the social inclusion quota also passes from 2.5% to 1% of the monthly contribution destined to the Argentine Integrated Pension System (SIPA) during the first 36 months of joining the regime.
- The Promoted independent workers will be exempt from making the aforementioned payments. when they carry out agricultural activities or are members of work cooperatives.
- Promoted independent workers who have opted to join themselves and, where applicable, that of their primary family group, to the National Health Insurance Systemmust enter the contributions destined for said system by using the payment credential and by any of the ways provided for in sections a), e), f) and last paragraph of article 36.
Financing of the difference in the pension contribution:
- The Ministry of Social Development will finance the difference in the forecast contribution intended for Argentine Integrated Pension System (SIPA) for promoted independent workers who, in turn, are registered in the National Registry of Workers of the Popular Economy (RENATEP) (RENATEP).
Option to enter the forecast quote:
- Small taxpayers enrolled in category B of the Simplified Regime (RS) who meet the applicable conditions of the Regime for Social Inclusion and Promotion of Independent Work, except for the provisions of subsections h) and ei) of the second paragraph of article 31 of the Annex of Law 24,977, its modifications and supplements, They may choose to enter the pension contribution provided for in section a) of article 39 of the aforementioned Annex in the terms of article 48 of Decree 1/10 and its amendments.
Deferral of the deadline for payment of contributions:
The deadline for payment of scheduled contributions is deferred until February 20inclusive, immediately following the end of each calendar year.
In general, the modifications introduced are intended to facilitate the entry and maintenance of independent workers in the formal economy promoted, reducing theirs mandatory charges and facilitating access to benefits of social security.
Source: Ambito
