In essence, nothing can be deducted or withheld from the worker’s salary, the salary or rather the remuneration is of a nutritional nature and, in principle, cannot be touched.
The following article, of the employment contract law, brings us exceptions to this rule. And this is where the debate is born and from my point of view, a point in favor of the workers who, for the most part, do not want anything more to be deducted from their salaries.
Art. 132. —Exceptions. Original Law 20744
The prohibition resulting from article 131 of this law will not be effective when the deduction, withholding or compensation responds to any of the following concepts:
a) Advance of remunerations made with the formalities of Art. 130 of this law.
b) Withholding of retirement contributions and tax obligations borne by the worker.
c) Payment of dues, periodic contributions or contributions to which workers are obliged by virtue of legal regulations or from collective labor agreements or that result from their status as members of professional associations of workers with union status or members of companies. mutual or cooperatives, as well as for social services and other benefits provided by said entities.
d) Refund of prices for the acquisition of homes or rentals thereof, or for the purchase of merchandise of which union, mutual or cooperative entities are creditors.
e) Payment of premium installments for group life insurance of the worker or his family, or retirement plans and subsidies approved by the application authority.
f) Deposits in savings accounts of institutions of the National State, of the provinces, of the municipalities, unions or property of professional associations of workers, and payment of installments for loans agreed upon by these institutions to the worker.
g) Refund of the purchase price of capital shares, or of enjoyment acquired by the worker from his employer, and that corresponds to the company in which he provides services.
h) Reimbursement of the purchase price of merchandise acquired in the establishment owned by the employer, when they are exclusively those that are manufactured or produced there or those typical of the type that constitutes the line of business and that are sold therein. .
i) Reimbursement of the purchase price of the home of which the employer is a creditor, according to plans approved by the competent authority.
Art. 132.- Exceptions- Law 20744 with the modification of DNU 70/2023
The prohibition resulting from article 131 of this law will not be effective when the deduction, withholding or compensation responds to any of the following concepts:
a) Advance of remunerations made with the formalities of Art. 130 of this law.
b) Withholding of retirement contributions and tax obligations borne by the worker.
c) Payment of dues, periodic contributions or contributions to which workers are obliged by virtue of legal regulations or from collective labor agreements or that result from their status as members of professional associations of workers with union status or members of companies. mutual or cooperatives, as well as for social services and other benefits provided by said entities, IF THERE IS EXPLICIT CONSENT FROM THE EMPLOYEE AUTHORIZING THE SAME.
d) Refund of prices for the acquisition of homes or rentals thereof, or for the purchase of merchandise of which union, mutual or cooperative entities are creditors.
e) Payment of premium installments for group life insurance of the worker or his family, or retirement plans and subsidies approved by the application authority.
f) Deposits in savings accounts of institutions of the National State, of the provinces, of the municipalities, unions or property of professional associations of workers, and payment of installments for loans agreed upon by these institutions to the worker.
g) Refund of the purchase price of capital shares, or of enjoyment acquired by the worker from his employer, and that corresponds to the company in which he provides services.
h) Reimbursement of the purchase price of merchandise acquired in the establishment owned by the employer, when they are exclusively those that are manufactured or produced there or those typical of the type that constitutes the line of business and that are sold therein. .
i) Reimbursement of the purchase price of the home of which the employer is a creditor, according to plans approved by the competent authority.
All dependents on their salary receipts have two discount classifications that are contributions that their employer withholds as a withholding agent.
The legal ones have to do with retirement (11%), the contribution to Pami (3%) and the contribution to their social work (3%). Up to this point, there would be no type of controversy. The employer retains this 17% as legal discounts (laws 24,241, 19,032 and 23,660), from the employee’s gross salary, and discharges them by paying Form 931 SUSS.
The inconvenience will come with the second classification of contributions, which are union discounts.
Each union has its own discount, depending on what its CCT orders.
The trade union, which protects more than one and a half million private employees, being the largest union in the country, deducts 2% from the gross salary to the Trade Union and 0.5% from their salary receipt each month. to the Federation of Commercial Employees. This means that the employee’s gross salary is deducted 2.5% from the union. Another significant union is the gastronomic union. This union discounts 2.5% union and 1% for funeral and life insurance. Finally, the Federation of Pastry Chefs, which supports the union of ice cream parlors, churreros, alfajores, pizza and empanada houses, fast food fast food and empanada tapas companies, has 4.5% of the gross salary for discounts (2% to the union ; 1.5% to the mutual; and 0.50% each to recreation and tourism and death).
According to reports from different unions, last year there was a massive disaffiliation of workers from unions, one of the main reasons being that they lost representation among their members. We are talking about a drop of more than 22% in union memberships.
The union discounts made by employers on the gross salaries of employees by order of the CCT applicable to their activity are applicable to the 6 million private employees and public employment employees, whether or not they are affiliated with their union. What DNU 70/2023 in this article does is that from now on these discounts can NO longer be made and appear on their salary receipts, unless the worker consents in writing. The exception to this addition, and it is also a matter of deterrence, is that the employee is affiliated with his or her union, in this case, if the discount(s) were applicable, in principle.
The article under analysis only incorporates this phrase at the end of section C of article 132 of the employment contract law. ““If there is explicit consent from the employee authorizing it.” Neither more nor less, it is asking the worker for permission to deduct money from his salary.
Source: Ambito
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