The reforms provided for in the Ley Bases have until October 6 to be implemented. There is also a scheme for a self-employed worker to hire up to three workers.
The Government entered into extra time to launch the other part of the changes established by the Bases Law and the fiscal package. And now that the moratorium and the asset externalization program have been launched, It has to implement the labour whitening and the redundancy fund, among others.
Both changes are legislated in the Bases law, which came into force on July 8, which gives the Executive Branch a period of 90 days to implement the reforms. The deadline is next October 6.
In this regard, the international consulting firm KPMG points out that, although the Government is within the deadlines, it still has to regulate “the laundering of relationships that are not registered or that they are, but in a deficient manner, initiated prior to the promulgation of the law.”
“In this case, the Executive must determine the effects of said regularization, percentages of forgiveness, among other relevant aspects,” explains the report prepared by Andres Tellado Canaspartner of the Labor Law and Payroll Taxation Practice, and Alejandra MancinoSenior Manager of the Labor Law Practice at KPMG Argentina.
A process that will be carried out by the AFIP
Both experts clarify that “It will then be the Federal Public Revenue Administration (AFIP) that must precisely establish the mechanism to carry out such regularization.”
That includes the registration or modification of the employee’s registration date in the web service ‘Registration Simplification – Employers’, the presentation of sworn declarations of social charges form F931, the generation of the payment plan to enter the contributions and contributions that may be appropriate, among other things.
On the other hand, the report explains that “another of the aspects pending regulation is the one related to“the severance fund”. “In this case sThe development of the operation that this mechanism will have and the entities that will be able to manage these resources is awaited, since the law did not include specifications in this regard, they were therefore subject to regulation,” the report explains.
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In particular, as has been leaked by the government, The regulations would clarify the way in which both employers and employees will be able to adhere to the regime. which replaces the current procedure for payment of severance pay.
The third element of the reform is the possibility that a self-employed worker can hire up to 3 employees in the same situation to carry out a business or a specific job, without this constituting a stable employment relationship in itself. This is a very applicable modality for independent persons who work on small construction sites.
What are the benefits for employers who whiten?
The benefits are:
- The extinction of criminal action provided for by Law 27,430 and forgiveness of violations, fines and sanctions of any nature corresponding to said regularization
- Get off the Registry of Employers with Labor Sanctions (REPSAL),
- Forgiveness of principal and interest debt when the debt is due to non-payment of social security contributions. The percentage of forgiveness may not be less than 70% of the total debt and the authorization is delegated to the Executive Branch to determine it. Incentives may be established for the cancellation of the cash obligation and special benefits for Micro, Small and Medium Enterprises. Contributions from the social security system and those of the ART are not included.
- The workers included in the regularization They will have the right to compute up to 60 months of service with contributions or the least number of months for which they are regularized.
Source: Ambito
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