The brand new Customs Collection and Control Agency (ARCA) created the Register of Independent Workers with Collaborators (PADIC), where the contracting parties and those contracted and the details of the undertaking must be noted.
With this, one seeks regularize multiple existing employment relationshipsabove all, so that people pay their social work contributions.
An ART for independent workers?
The scheme It still does not contemplate the contracting of an occupational risk insurer (ART) in the event that a worker has an accident while providing their service. As far as he could know Scope, a scheme could be regulated in the short term similar to that of domestic employees.
Like other currently existing schemes for “providing services” from independents to established companies, the relationship It cannot include the requirement to comply with schedules or subordination in a permanent situation. That is, it is assumed that the new scheme It should not conceal a dependency relationship, which may enable those hired to initiate lawsuits against the employer.
Below are details seven keys of the new scheme prepared by the CEO of SDC Tax Advisors, Sebastián Domínguez:
What is the Register of Independent Workers with Collaborators (PADIC)?
The PADIC is a new web service that is accessed with a tax code to register independent workers that have up to three collaborators in their productive endeavors.
This registry centralizes the information on autonomous relationships, thus facilitating the supervision and formalization of economic activities in which collaborators act without a relationship of dependency.
The registry is a database in which the relationships between the holder ofhe productive entrepreneurship and its independent collaborators, giving each project a PADIC Code that uniquely identifies it.
What is the limit of independent collaborators?
The Law 27742 of Bases and Starting Points for the Freedom of Argentines establishes that the limit of independent collaborators is 3 (three).
The General Resolution establishes that each independent worker can have up to three collaborators on the same project or on several simultaneously.
Collaborators can carry out several activities simultaneously, maintaining their independence and freedom to accept or reject new contracts, without an employment relationship with the owner of the enterprise.
What data must be recorded in the PADIC?
The independent worker, before the collaborators begin to provide services, must add a venture in the PADIC reporting, in the form of a sworn declaration:
- Fantasy name of the venture.
- Start and end date (if applicable) of the venture.
- Address where the activity is carried out, if applicable.
- Developed activity.
- CUIT of independent collaborators.
Once the data has been entered, independent workers and their independent collaborators will receive a notification at their respective Electronic Tax Address, informing the identification assigned to the productive enterprise, called “PADIC CODE”.
The information provided is intended to guarantee the veracity of the data provided and formalize the autonomous relationship in the established terms, allowing ARCA to have an updated record of the ventures.
Do independent collaborators have to carry out any procedure linked to the PADIC?
Once received the notification in the Electronic Tax Address, independent collaborators must confirm their participation in the PADIC within a period of 72 hours.
The collaborator must access the system with their tax code and confirm or reject participation.
If the collaborator does not complete this action andWithin the stipulated period, ARCA will proceed to remove you from the registry.
This measure ensures that both independent workers and their collaborators are informed and accept their inclusion in the productive project.
When can the link between the parties be terminated?
Both parties, both the independent worker and the collaborators, pThey can terminate the relationship at any time. To do this, they must enter the PADIC system and register the cancellation of the collaboration in the corresponding option.
This possibility of termination guarantees that the relationship is autonomous and flexible, in accordance with the model proposed for collaborative projects without ties of dependency.
What requirements must be met for registration in the PADIC?
Independent workers and their collaborators must haven CUIT “active without limitations” and be registered in the general tax regime or in the Simplified Regime for Small Taxpayers.
This requirement is essential for registration in the system and ensures compliance with tax and social security obligations.
From what date is this regulation applicable?
lGeneral Resolution 5599/2024 comes into force on November 8, 2024 and is applicable to autonomous relationships that came into effect on September 26, 2024. date on which Decree 847/24 established the framework for the collaboration modality between independents.
Although the standard does not establish a special period to register the relationships that occurred between September 26, 2024 and November 7, 2024, it is recommended to do so at the brevity so that they are regularized and comply with the requirements of the regulations.
The implementation of the PADIC through General Resolution 5599/2024 is an advance in the formalization of independent work in the country, especially for those who collaborate on productive projects autonomously.
This regulation seeks to ensure that independent workers have a clear registration structure, promoting regularization and facilitating compliance with tax and social security obligations.
It is important to remember that It is not possible to register as independent collaborators those people who maintain an employment relationship with characteristics of a dependency relationship.
Source: Ambito
