Among the measures announced by the Minister of Economy, Sergio Massa, there is a benefit for monotributistas, which consists of not paying the tax component of the monthly amount to be paid for a period of six months. It is always a relief, but it varies depending on the condition of the monotributista.
The “quota” that the monotributista pays month by month is made up of a tax component (which replaces to Profits and VAT for the activity adhered to the simplified regime) and another for retirement and payment of social work which may include adherent family members. These last payments are also called the pension component or the Social Security.
Consequently, by exempting himself from paying the tax component, the small taxpayer must enter the Social Security component. In these cases the monotributista You will see your “fee” reduced compared to the total you had been paying.
However, other situations may arise.
The monotributistas retirees with prior law Integrated Retirement and Pension System (SIJP) – currently the Argentine Integrated Pension System (SIPA) – They are not required to pay the social security component. Nor should those who, in addition to monotributistas, work in a dependency relationship or make their contributions to another pension fund, for example as an independent professional, should enter this component.
In these cases, since the social security component or contributions to social work are not paid, as the tax component is released, the obligation will be zero.
In this context, in addition to regulation, it is up to the AFIP important instrumentation. To a large extent, monotributistas are adhered to automatic debit in bank accounts and credit cards, etc. This situation leads to an adjustment in the information that must be sent to the banking or administrator entities so that they are debited the correct amount, in particular noting that whoever does not have any amount to deposit must consider it as fulfilled.
Monotributo: categories included and amounts released
The announced measure contemplates the categories A, B, C and D of the Simplified Regime (Monotributo), which involves annual income:
- $1,414,762.58 (A)
- $2,103,025.45 (B)
- $2,944,235.60 (C)
- $3,656,604.33 (D)
The monthly amount released from payment for each of these categories is
- $496.85 (A)
- $1,636.83 if they provide services and $1,512.56 if they sell furniture in the case of category C
- For category D $2,689.05 for services and $2,484.46 if they sell furniture.
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