• Over 60 years of age,
• Pregnant workers,
• Personas included in the risk groups according to the national health authority.

These three groups of people may be summoned, when they have received at least the first dose of any of the vaccines intended to generate acquired immunity against COVID-19 authorized for use in the Argentine Republic, after 14 days after inoculation.

Workers must present proof of vaccination or state, in the form of a sworn statement, the reasons why they could not access the vaccination.

The persons detailed in sections V and VI of Resolution 627/2020 from the Ministry of Health:

• People with immunodeficiencycias
• Oncology or transplant patients

In cases of workers who, when inoculated, present a health condition that prevents them from returning to the workplace, it must be evaluated in the particular case whether it is a case linked to COVID-19 or a case of application of the article 208 of the LCT.

People who have the possibility of being vaccinated and choose not to do so must act in good faith and carry out everything within their power to mitigate the damage that their decision may cause to employers.

In this regard, it should be noted that although vaccination is voluntary, and the option not to be vaccinated could not motivate disciplinary sanctions, by virtue of its organizational powers.ation, employers may provide special measures and prevention protocols for people who choose not to be vaccinated.

1.2. Clarification on the nature of the non-remunerative compensation collected by the people included in Resolution 207/2020

With the publication of the DNU 241/2021, it is clarified that the compensation that receive the workers exempted from the duty to attend work defined in the Resolution 207/2020 (Modified by Resolutions 296/2020 and 60/2021) will be non-remunerative.

In this regard, we recall the cases in which the justification of the absence of people in charge of children of school age governs, which was suspended during the school recess, and is limited to one adult per household:

1. The days when they do not attend face-to-face classes at the educational establishment.
2. The days that occur with reduced face-to-face hours and the normal and usual school day of the educational establishment cannot be met.

1.3. Extension of the prohibition on layoffs and suspensions until 05/31

The DNU 266 published on April 21, extends until May 31, 2021 the prohibition of dismissals without just cause and for reasons of lack or reduction of work and force majeure , as well as suspensions due to force majeure or lack or reduction of work.

The exception to this prohibition is maintained, as well as to the time limits imposed by the LCT, to suspensions carried out under the terms of article 223 bis of the LCT, as a consequence of the health emergency.

The decree clarifies that the prohibitions provided do not apply to contracts concluded after the entry into force of Decree No. 34/19 - nor to people included in the legal work regime of the manufacturing industry. the construction of Law No. 22,250.

Additionally, it is prorequests until May 31 the characterization of the disease caused by the SARS-CoV-2 virus as presumptively of a professional nature - not listed - persisting the obligations of the A.R.T., which will not be able to reject the coverage of these contingencies and must take the necessary precautions so that, upon becoming aware of the report of the work-related misfortune accompanied by the corresponding confirmed diagnosis, the injured worker immediately receives the benefits provided for in Law No. 24,557.


For questions or comments, contact the Department of Social Policy through Laura Giménez (laurag@uia.org.ar ).

2.Tax

2.1. AFIP regulated the accelerated amortization of investments for micro and small companies contribcompliant listeners

The AFIP regulated, through the RG 4971/2021, the amortization benefit accelerated investment in income tax, established by the Law No. 27,562 for micro and small businesses that do not register tax non-compliance as of August 26, 2020 (presentations or payments) since the fiscal period that began on January 1, 2017.

This benefit allows the subjects who receive it to choose to amortize investments made until December 31, 2021 according to the general income tax rules or according to the following scheme:

In accordance with the regulations, goods whose purchase invoices are dated prior to August 26, 2020, are not part of the beneficiary's assets, are subject to another tax benefit, are observed by the AFIP or are not susceptible to amortization in the income tax.

The documentation that supports the reported operation must be presented and the certified special report of co must be attached in “.pdf”.public accountant. The accountant must also validate the report by logging into the AFIP service with their tax code.

The AFIP will communicate the resolution of the request made indicating, when applicable, the amount admitted.

For more information, contact the Tax Policy Department (lucioc@uia.org.ar/tributaria@uia.org.ar).

2.2. The PBA approved a new broad moratorium and a simplified Gross Income regime

The laws approved yesterday give power to ARBA and the Provincial Ministry of Labor to adopt payment plans for obligations as part of the Productive Recovery Program launched by the provincial government in 2020. In addition, payment is simplified gross income para a large number of taxpayers.

These measures respond in part to requests made in joint work between UIA, from the Tax Policy and PYMI and Regional Development departments, and UIPBA.

NEW MORATORIUM

The moratorium launched includes 3 regularization plans and one for the rehabilitation of expired regimes:

• Regularization for gross revenue collection agents and stamps: will cover obligations accrued or due as of 12/31/2020 of collection agents who did not deposit retained or received funds (or deposited them after the deadline ) and omitting collection agents.
  
  It includes the obligations of the agents not declared before the ARBA, nor detected, liquidated, audited or determined, and the debts included in this section that correspond to planspayment expires on December 31, 2020 inclusive.
  
  It will include the forgiveness of fines, interests and surcharges, which will be segmented according to the size of the taxpayer (micro, 90%; small, 80%; medium, 70%; and large companies, 10%). This plan would benefit around 3,800 companies.
  
  Debts may be regularized in up to 48 equal and consecutive monthly installments, with or without financing interest as established by regulations.
• Real estate and automotive regularization: covers debts accrued or due during 2020 for taxes: Real Estate (includes all plants, both in its Basic and Supplementary component), Automotive.
  
  It will have both financing and forgiveness of fines, interest and surcharges. In addition, it will have a progressive scheme, from MayThese cuts to smaller companies and those sectors most affected by the pandemic.
  
  Debts in prejudicial status will be included, and financing in up to 24 installments with a fixed rate, and will make it possible for many taxpayers to lift their embargoes. The remissions will reach 100% of interest and fines for those most affected, and from 10% to 90% for the rest, depending on the situation of the taxpayer and the moment of acceptance.
• Rehabilitation of expired regimes: the rehabilitation of debt regularization regimes whose expiration would have occurred during the year 2020.
  
  This covers taxes: real estate (basic and complementary components); automotive; on gross and stamp receipts; and the debt regularization regimes of collection agents andthose responsible jointly from withholdings and/or perceptions not made in relation to taxes on gross income and stamps.
• Regularization of debts due to labor and safety and hygiene violations: includes SMEs up to medium-sized section 1, and also those companies whose main activity was declared as affected by the health emergency, for enforceable debts, in any state of administrative or judicial collection, unless there is a final ruling, originating from sanctions for labor and safety and hygiene infractions, imposed by the Ministry of Labor of the Province until 12/31/2020.
  
  Fines that have arisen from: obstruction of the inspection work of the Ministry of Labor in labor matters are excluded; non-compliance with the prohibition of child labor and/or protection of adolescent work in accordance with AP regulationslicable; breaches of labor laws that have a direct connection with illegal acts that constitute a record of a criminal conviction.
  
  Micro, small and companies with affected activities will have a 100% interest bonus, while medium-sized companies in section I will have a 50% bonus.
  
  Debts may be regularized in up to 48 equal and consecutive monthly installments, with or without financing interest as established by regulations.

SIPLIFIED GROSS INCOME REGIME

This regime consists of the inclusion, in a single amount, of what corresponds to the payment of the monotax and Gross Income, a modality that exempts taxpayers from submitting monthly sworn declarations of Gross Income in ARBA and that excludes them from the collection regimes.

It will reach nearly 1 million monotributistas in the province, who will no longer have withholdings as payment on account of the tax nor will they have to submit monthly sworn statements. They will only have to pay a fixed monthly fee, according to their category in the monotax.

For more information, contact the Tax Policy Department (lucioc@uia.org.ar/tributaria@uia.org.ar) and the PyMI and Regional Development Department (fabramovich@uia.org.ar/pymi@uia.org.ar ).