The measure includes both unregistered workers and those with incorrect remuneration or start dates. In addition, it contemplates labor relations that were detected through inspections and whose debts have not yet been settled.
The Federal Public Revenue Administration (AFIP) established a program to promote registered employment and a payment plan for those employers who incorrectly reported or did not report their employees. Better known as the labor money launderingthe scheme is designed to incentivize employers to regularize employment relationships and alleviate the financial burden associated with paying social security contributions due.
In essence, the General Resolution 5577/2024 published this Friday in the Official Gazette seeks to encourage the formalization of labor relations in the private sector, offering benefits to those employers who regularize unregistered or poorly registered labor situations.
To this end, it offers a percentage of debt forgiveness for contributions and social security contributions for employers who regularize their situations. To this he adds payment facilities: mention a payment plan with special conditions to settle outstanding debts.
The fine print of the measure
The main purpose is to promote the formalization of labor relations at the national level.
- Benefits for employers
Debt forgiveness: Employers who regularize their labor relations will receive forgiveness of a significant portion of their debt. Payment plans– A flexible payment plan is offered for the remaining debt.
- Requirements for employers
Register employees: Employers must register their employees or correct existing records.
Submit declarations: must submit corrected tax returns for the relevant periods.
Comply with the payment plan: Employers must comply with the terms of the payment plan.
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Conditions for debt forgiveness
Term– Regularization must be completed before a specific date.
Pay– Remaining debt must be paid in full or through the approved payment plan.
Payment facilities plan
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- Micro and Small Businesses and non-profit entities: They can finance the debt in up to 28 installments with an initial payment of 15%.
- Medium Companies: up to 16 installments with an initial payment of 20%.
- Other employers: up to 12 installments with an initial payment of 25%.
- The monthly financing interest rate varies depending on the type of employer and is linked to the Banco Nación rate for commercial operations.
The text highlights that the program will cease due to non-payment of two installments or failure to comply with the last installmentenabling the AFIP to determine the obligations owed and take legal action.
Procedure to adhere to labor money laundering
- Employers must log in to the system “My Facilities” to access the plan, generate the payment or join the regime.
- Regularization is carried out through the platform “Registry Simplification”and sworn statements corresponding to the regularized fiscal periods are presented.
In essence, this resolution is an initiative aimed at formalizing the labor market in the national territory. By offering incentives such as debt forgiveness and flexible payment plans, the government hopes employers will comply with labor laws and provide better working conditions for their employees.
Source: Ambito
