Although recategorization is usually done by the 20th of July and January, the delay in the approval of the Tax Package that includes changes for the micro-entrepreneurial taxes, pushed back the deadlines. According to AFIP, the objective of modifying the dates is “in order to promote and facilitate compliance with tax obligations by taxpayers and/or responsible parties.” In addition The due date for the monthly payment obligation – integrated tax and pension contributions – corresponding to the period August 2024 is extended.
Finally, it is clarified that the payment obligations resulting from the aforementioned recategorization will take effect for the period from 1 August 2024 to 31 January 2025. And that, it will be possible to comply with the monthly payment obligations – integrated tax and pension contributions – corresponding to the period August 2024, until the 28th of said month inclusive.
Steps to recategorize:
- Access the Monotributo Portal: Login with the Fiscal keyIf you do not have a tax code or have lost it, you must manage it again.
- Enter the recategorization option: Detail the amount billed in the last 12 months.
- Print the new payment credential: Once the recategorization is complete, the new payment credential will be available.
It is important to note that the amount corresponding to The new category will be paid the following month to recategorization, not at the time of recategorization.
How is the recategorization of the single tax calculated?
To calculate the recategorization of the single tax, it is essential Check the table of current amounts and categories available on the AFIP portalThis table allows you to establish the parameters and values to be paid by self-employed workers according to their gross income.
New scales in the categories of single taxes
The complete annual billing cap table is as follows:
Category A:
Previous value: $2,108,288.01
New value: $6,450,000
Percentage increase: 206%
Category B:
Previous value: $3,133,941.63
New value: $9,450,000
Percentage increase: 202%
Category C:
Previous value: $4,387,518.23
New value: $13,250,000
Percentage increase: 202%
Category D:
Previous value: $5,449,094.55
New value: $16,450,000
Percentage increase: 202%
Category E:
Previous value: $6,416,528.72
New value: $19,350,000
Percentage increase: 202%
Category F:
Previous value: $8,020,660.90
New value: $24,250,000
Percentage increase: 202%
Category G:
Previous value: $9,624,793.05
New value: $29,000,000
Percentage increase: 201%
Category H:
Previous value: $11,916,410.45
New value: $44,000,000
Percentage increase: 269%
Category I:
Previous value: $13,337,213.22
New value: $49,250,000
Percentage increase: 269%
Category J:
Previous value: $15,285,088.04
New value: $56,400,000
Percentage increase: 269%
Category K:
Previous value: $16,957,968.71
New value: $68,000,000
Percentage increase: 301%
At the same time, it was clarified that self-employed workers or those associated with cooperatives registered in the National Registry of Effectors will not pay the integrated tax. Nor will members of cooperatives pay the integrated tax when their gross income does not exceed the maximum amount established for category A.
In addition, the following subjects are exempt from paying contributions to the social security system and social works:
- Those who are subject to other pension schemes.
- Those under 18 years of age.
- Taxpayers who joined the single tax for the rental of movable and/or immovable property.
- The undivided successions of the subjects adhering to the regime who choose to remain in it.
- Those who retired under laws prior to 07/1994 (No. 18,037 and No. 18,038), that is, those retired until 06/1994.
- Meanwhile, retirees (under previous laws or current law) are exempt from making contributions to social security.
Source: Ambito
