For this benefit, employees in a dependency relationship are considered, regardless of their type of contract, or whether or not they are under a collective agreement.
Also taken into account are teleworkers who have the address of the farm address in their early registration, and subcontractors who carry out different tasks in the establishment.
Meanwhile, there will be different ways to give this benefit. It can be in a space enabled by the company, which complies with all relevant regulations for this type of service. Or, in a consortially enabled site, where it can be offered to two establishments of the same firm, which are less than 2 kilometers apart.
In addition, the possibility of subcontracting a care space that fulfills this function, which is also less than 2 kilometers away from the establishment, is being considered.
Likewise, there is the possibility of paying the employee a non-remunerated reimbursement, either to hire a nursery, or a person who takes care of the child. In both cases, it must be reflected in the salary receipt.
Requirements to refund the money
In cases where you want to give the benefit through the reimbursement of money, so that the employee can receive it, different requirements must be met. One of them is being in charge of the child during the working day.
In the event that another person is taking care of him during the working day and no payment is being made for this task, such as care by a family member, the person would not be a beneficiary of this payment.
Another requirement is to submit a sworn statement that your spouse is not a beneficiary, along with proof of the payment made by the employee to the government-approved nursery or to the person in charge of the child’s care, which must be registered.
This monetary return cannot be less than 40% of the monthly salary corresponding to the category “Assistance and Care of Persons” of the Personnel, with withdrawal from the regime provided for in Law No. 26,844, or the amount actually spent in the event that this is minor.
On the other hand, this refund has a limit proportional to the hours worked, with the amount to be returned proportional to that corresponding to a full-time employee.
It is important to note that this refund can be given regardless of whether or not it is under a collective agreement, based on article 103 bis, subsection F, of the Labor Contract Law.
At the same time, it is worth clarifying that social benefits are the benefits of a legal nature of social security, non-remunerated, non-monetary, not cumulative or substitutable in money, provided by the employer to the worker by himself or through third parties, which has in order to improve the quality of life of the dependent or their dependent family
Characteristics of the beneficiaries and definitions pending regulation
The person is considered within the farm address, according to the address that is present in his early discharge. This is important when registering teleworkers, since the address declared in the Early Registration Certificate that is made when registering the worker will be considered for the operating address.
Although the law says that the benefit is for boys and girls between 45 days and 3 years old, it does not specify whether it is until they actually turn 3 years old or until they turn 4. On that, it can be interpreted that the benefit must be granted until 3 years and 364 days, but so far this information has not been specified by the Government.
The benefit is only for one of the parents and it is for each of the children that fall within this age range, the benefit cannot be duplicated.
In several collective agreements there are articles that specify the treatment of these types of reimbursements. In those cases, the benefit that is best for the worker who is under the agreement will be given.
Although this regulation applies only to establishments with more than 100 workers, if the company wants to apply it to establishments with less than this amount, it can do so under article 103 bis of the Labor Contract Law, in the form of a refund. non-remunerative money.
Fines for companies that fail to comply
Failure to comply with this regulation will be considered a “very serious offense” under the terms of Article 4 of Annex II of Law No. 25,212.
Very serious infractions will be sanctioned with fines of 50% to 2,000% of the monthly value of the Minimum, Vital and Mobile Salary in force at the time of non-compliance, for each worker affected. Today, it would be $17,500 per employee, with the maximum fine being $7,000,000.
In cases of recidivism in “very serious infractions”, the establishment may be closed for up to a maximum of 10 days, maintaining, in the meantime, the right of workers to collect remuneration. In the case of essential public services, the minimum services must be guaranteed.
The employer will also be disqualified for one year from accessing public tenders and will be suspended from the records of suppliers or insurers of the national and provincial states, and of the Autonomous City of Buenos Aires (CABA).
Business Process Outsourcing. SMS Buenos Aires
Source: Ambito
