Under the title Promotion of Registered Employment, the omnibus law sent to Congress by the president Javier Milei includes a debt regularization plan for unregistered labor relations for private sector employers.
The initiative includes forgiveness of debts, fines and sanctions, with extinction of criminal actions.
Since the “labour laundering” is approved and goes into effect, employers will have 90 days to join. They must add all their non-registered personnel and will have a maximum period for regularization of up to 5 years.
The details of “labour laundering”
ARTICLE 214.- Employers may regularize current labor relations in the private sector that began prior to the date of promulgation of this law. Regularization may include unregistered labor relations or poorly registered labor relations.
ARTICLE 215.- The Executive Branch will regulate the effects that the regularization of the labor relations indicated in the preceding article will produce.
These effects may include:
a) The extinction of the criminal action provided for by Law No. 27,430 and condonation of infractions, fines and sanctions of any nature corresponding to said regularization, provided for in Laws No. 11,683, text ordered in 1998 and its modifications, No. 17,250 and its amendments, No. 22,161 and its amendments, article 32 of Law No. 24,557 and its amendments, crimes related to Social Security Resources of Law No. 24,769 and its amendments, Law No. 25,212 and its amendment, whether firm or not, as long as they are unpaid or unfulfilled as of the date of entry into force of this law.
b) Deregistration of Employers with Labor Sanctions (REPSAL), created by Law No. 26,940, with respect to infractions committed or verified until the entry into force of this law, as long as all workers are regularized by the that is published in the REPSAL and pay, if applicable, the fine.
c) Forgiveness of debt for capital and interest when it originates from the non-payment of contributions to the Social Security Subsystems detailed below:
Yo. Argentine Integrated Pension System, Law No. 24,241 and its modifications.
ii. National Institute of Social Services for Retirees and Pensioners, Law No. 19,032 and its modifications.
iii. National Health Insurance Regime, Law No. 23,661 and its modifications.
iv. National Employment Fund, Law No. 24,013 and its amendments.
v. National Regime of Family Allowances, Law No. 24,714 and its amendments.
saw. Contribution to the National Registry of the Construction Industry, Law No. 22,250 and its amendments.
vii. Other labor or social security regimes determined by the regulations.
The regulations will determine the forgiveness percentages to be applied, which in no case will be less than 70% of the amounts owed. Incentives may be established for the cancellation of the cash obligation and special benefits for Small and Medium Enterprises.
ARTICLE 216.- Workers included in the regularization provided for in this regime will have the right to compute up to sixty (60) months of services with contributions or the smallest number of months for which they are regularized, calculated on a monthly amount equivalent to the Salary. Minimum Vital and Mobile in force at the time of regularization, in order to comply with the years of service required by Law No. 24,241 and its modifications to obtain the Universal Basic Benefit and for the Unemployment Benefit benefit provided for in the article 113 of Law No. 24,013 and its amendments. The regularized months will not be considered with respect to the additional permanence benefit and will not be computed for the calculation of the same or the compensatory benefit.
ARTICLE 217.- The regularization of labor relations must be carried out within ninety (90) calendar days, counted from the date of entry into force of the regulations of this law.
The regulations may provide for multi-year regularization plans, providing for a maximum period of 5 years and a minimum annual regulation of 20% of the differences. The percentage must be constant or decreasing throughout the entire regularization plan.
ARTICLE 218.- Debts that are disputed in administrative, contentious-administrative or judicial proceedings may be included in this regime as of the date of publication of this law in the Official Gazette, as long as the employer agrees unconditionally and, if applicable, case, desist and renounce all action and right, including the right of repetition, assuming the payment of legal costs and expenses. The seizure or withdrawal may be total or partial and will proceed at any administrative, contentious-administrative or judicial stage or instance, as appropriate.
ARTICLE 219.- The Federal Administration of Public Revenue and the social security institutions, with their own or delegated powers in the matter, will refrain from formulating, ex officio, determinations of debt and from preparing acts of infringement for the same causes and periods. included in the regularization corresponding to the social security subsystems, as well as formulating tax adjustments, all due to the labor relations regularized within the framework of this Title.
ARTICLE 220.- The Executive Branch will dictate the regulatory norms that are necessary for the execution of this Regularization Plan.
Source: Ambito
