1- Social security contributions. They are the legal taxes that every public or private salaried employee has to bear based on their Gross Salary. The contributions are withheld by the employer as a withholding agent and as I said, they are legal contributions. Union discounts that are not legal are not contemplated, they are conventional discounts set by each CCT for each specific activity.
Each employee who has a salary receipt contains a column of “discounts”, called “contributions”. These are:
- Retirement, Law No. 24,241. 11% of the gross salary is withheld, salaries subject to withholding.
- Social Work, Law No. 23,660. 3% is withheld. In this case, attention must be paid because this withholding is applied to 100% of the Conventional Basic Salary, without prejudice to the fact that the worker provides services for part-time, it is always withheld by Law No. 23,660, Art 18, on 100% of his Basic Salary of Agreement and supplements according to the case. Contributions and contributions must be calculated for cases of reduced working hours, on a minimum basis equal to 8 hours of work per day calculated according to the labor category of the beneficiary holder and based on the CCT of the activity in question.
- PAMI, Law No. 19,032. 3% of the gross salary is withheld, salaries subject to withholding.
Let’s look at an example:
Juan has a basic agreement of $14,417
Juan is two years old $288.34
Juan has a “presentismo” of a fixed sum of $500
Juan’s gross salary is $15,205.34 (first column “remuneration subject to withholding”)
Retirement 11% $1672.59
PAMI 3% $456.16
Social work 3% $456.16
Union 2% $304.11
Juan’s net salary or pocket salary is $12,316.32
In the event that the clerk in our example provides services part-time:
Juan has a basic agreement of $14,417/2 ($7,208.50)
Juan is two years old $288.34/2 ($144.17)
Juan has a “presentismo” of a fixed sum of $500 ($250)
Juan’s gross salary is $7,602.67 (first column “remuneration subject to withholding”)
Retirement 11% $836.30
PAMI 3% $228.08
Social work 3% $456.16
Syndicate 2% $152.05
Juan’s net salary or pocket salary is $5,930.08
two- Social Security contributions. They are taxes that every employer pays every month to the State through the AFIP, by means of the preparation of Form 931 SUSS.
Each employer must pay 24% tax for each dependent dependent.
- Retirement, Law No. 24,241: 10.77% is withheld
- Social work, Law No. 23,660: Withholding: 6%
- ANSES, Family Allowances, Law No. 24,714: 4.70% is withheld
- PAMI, Law No. 19,032: 1.58% is withheld
- National Employment Fund, Law No. 24,013: 0.95% is withheld
These percentages are applied to the dependent’s gross salary, with the exception of Law 23,660 in relation to the Social Work Regime with respect to dependents who provide part-time services.
These items are what the employer is responsible for and add up to a total of 24% of employer contributions, which are always reflected in AFIP SUSS Form No. 931, through items 301/351/302/352/028/ 312. These last two are withholdings made by the ART and the Compulsory Collective Life Insurance (SCVO).
Submissions of the sworn statements of contributions and contributions destined for the different Social Security subsystems must be made through a computer system that allows employers to obtain the sworn statement (Form 931) made on the basis of the data of the immediate period prior to the one that is declared plus the novelties registered in the “My Simplification” system.
Through this program, the affidavits (Form 931) must be generated.
Submissions of the sworn statements must be made only by electronic data transfer via the Internet through the AFIP page, using the fiscal code of each company.
The employer has to enter the AFIP website with his tax code to the “Online Declaration” service and prepare the affidavit determining and nominating his obligations.
The “Online Tax Return” system, through a simple procedure, will generate the tax return (Form 931) automatically, considering the information registered for the previous month as well as the registrations and withdrawals that took place during the current month and that have been reported through the “Registration Simplification” system.
Once the data is confirmed, the information from the affidavit is sent through the system by electronic data transfer.
It is important to know that the system allows you to modify data already loaded, such as the amount of remuneration, social work, spouse, children, etc. In addition, it offers the option of generating an Electronic Payment Flyer (VEP) from the “Presentation of DDJJ and Payments” service.
Detail of Form 931 AFIP
Sum of Rem: 1. They are the contributions allocated to the SIPA through Law No. 24,241 contributed by the dependent, 11%.
Sum of Rem: 2. They are the contributions allocated to the SIPA and the INSSJP through Law No. 24,241 and No. 19,032 that the employer contributes, 10.77% and 1.58%
Sum of Rem: 3. They are the contributions allocated to the FNE and Family Allowances through Laws No. 24,013 and No. 24,714 contributed by the employer, 0.95% and 4.70%
Sum of Rem: 4 (Always at 100%). They are the contributions to Social Work through Law No. 23,660 that the dependent contributes. 3%.
Sum of Rem: 5. They are the contributions to the INSSJP through Law No. 19,032 that the dependent contributes, 3%.
Sum of Rem: 6 and 7. They are for the special regime of Teachers.
Sum of Rem: 8 (Always at 100%). They are the contributions destined to the Social Work through Law No. 23,660, due to the 6% that the employer contributes.
Sum of Rem: 9. They are the basis of the ART through the law of risks.
Sum of Rem 10. It is the deduction that is applied by the current tax reform, for full-time monthly employees the deduction is $7003.58 and half a day $3501.79
It remains to add to these Items the number 028 obedient to the Obligatory Life Insurance, which is a fixed sum.
The worker’s contributions and the employer’s contributions that serve to solve the contingencies covered by Social Security.
Workers must compulsorily pay the contributions and resign part of their remuneration to protect themselves against certain contingencies (it operates as a kind of self-insurance), it has a solidarity character, since it also solves the needs of others.
The State controls compliance with Social Security obligations, which finances the coverage of different contingencies and regulates the sanctioning system for violations of Laws No. 17,250 and No. 22,161, referring to contributions and Social Security contributions ( res.4336/1997 DGI).
Argentina has a national distribution system called SIPA (Integrated Argentine Social Security System) and it is mandatory for all workers in a dependency relationship and non-dependents (self-employed and monotax payers). That is, it is mandatory for all formal employment in Argentina.
(@chiesa_juan)
Source: Ambito
