Joint Resolution 5083/2021 Ministry of Labor, Employment and Social Security - AFIP.
Dear Industrialists:
Through this Joint Resolution, it was established that employers and employers in the private sector who hire personnel through the modalities of indefinite time, part-time, permanent agricultural work, included in the construction regime, as of September 1 and during 12 months following, they will be able to access the benefit of reduction in the payment of current employer contributions to the INSSJyP, FNE, SIPA and Family Allowances regime, provided that the hired workers have participated during the last twelve months or are participating at the time of the beginning of the employment relationship, in educational, training and employment and labor intermediation programs and/or policies, included in theto regulations (Training for work, Vocational Training, Youth with More and Better Work Program, Youth and MSMEs Program, Unemployment Benefits, Training and Employment Insurance).
Employers included and who meet the requirements may:
a) When hiring a woman, transvestite, transsexual, transgender or a person with a disability accredited by certificate, obtain a 95% reduction of the employer contributions corresponding to the first 12 months from the start of the new relationship.< br />
b) In relation to hiring a male person, registered in the employment portal: a 90% reduction in employer contributions during the twelve months from the beginning of the employment relationship.
In the cases of personnel hired on a part-time basis, the beprofit from the reduction will be halved.
Those who wish to access the benefits provided for in this regulation must be registered in the Employment Portal () prior to hiring the personnel and expressing their willingness to do so through the aforementioned portal.
The Ministry of Labor will inform the AFIP using Form 1266 of the companies that potentially meet the conditions to access the benefit, the start and end dates of the benefit.
Excluded from benefits:
a) Those who had not increased the declared payroll in the month dand August 2021
b) Companies incorporated in the REPSAL (Public Registry of Employers with Labor Sanctions)
c) Those who have included workers in the social security regime and after the separation has occurred, are reincorporated by the same employer within twelve months from the separation.
d) Those who abuse the benefit
AFIP established that those reached by the benefit will be characterized in the Registry System through Code 514 Social Security Contribution Reduction Benefit Decree 493/21. It can be consulted by accessing the tax code in the "Registration System" option query/data/registration/characterizations.
For companies that start the activity after August 2021, the value zero (0) will be computed.
For the purposes of nominal determinationactive and entry of contributions and contributions is incorporated in the Online Declaration and in the SICOSS application program new hiring modality codes depending on the detail, whether full-time or part-time.
|
CODE |
HICKING MODALITY |
|
501 |
Post New Art 1 inc. to. Decree 493/2021 |
|
502 |
Post New Art 1 inc. b. Decree 493/2021 |
|
503 |
Part time. Post New Art 1 inc. to. Decree 493/2021 |
|
504 |
Part time. Post New Art 1 inc. b. Decree 493/2021 |
505 |
Disabled Law 24,013 and New Position Art 1 inc. to. Decree 493/2021 |
|
506 |
Disabled Law 24,013 and Part-time Position New Art 1 inc. to. Decree 493/2021 |
|
507 |
Permanent work continuous provision Law 26727. New Position Art 1 inc. to. Decree 493/ 2021 |
|
508 |
Permanent work continuous provision Law 26727. New Position Art 1 inc. b. Decree 493/ 2021 |
|
509 |
Permanent discontinuous work law 26727. Post New Art 1 inc. to. Decree 493/ 2021 |
|
510 |
Permanent discontinuous work law 26727. Post New Art 1 inc. b. Decree 493/ 2021 |
|
511 |
Construction Personnel L 22250 Post New Art 1 inc. to. Decree 493/ 2021 |
|
512 |
Construction Personnel L 22250 Post New Art 1 inc. b. Decree 493/ 2021 |
The organization will make available release 3 of version 43 of the application, which will be available in the Applications option on the website.
The contracts whose codes are detailed in the following table will be excluded from the personnel template in order to determine the increase in the personnel payroll.
|
CODE |
HICKING MODALITY |
|
02 |
Fellowship holders - Medical residencies, Law 22127. |
|
03 |
On learning, Law 25013. |
|
10 |
Internships. Law No. 25165. Discount. 340/92, without social work. |
|
12 |
Eventual work. |
|
21 |
Determined part-time (fixed-term contract). |
|
22 |
Determined full-time (fixed-term contract). |
|
23 |
Non-permanent personnel, Law 22248. |
|
27 |
Internships Law 26427 -with social work-. |
|
28 |
Heads of Household Programs. |
|
45 |
Non-permanent hotel staff CCT 362/03 art. 68 inc b. |
|
48 |
Art 4° Law 24,241. Temporary transfer from abroad or bilateral Social Security Agreements. |
|
49 |
Directors - SA employee with Obra Social and LRT. |
|
51 |
Internships Law 26427 —with social work— beneficiary of disability pension. |
|
99 |
LRT (SA Directors, municipalities, cent and descent org. Empmixt private or public teachers from jurisdictions incorporated or not into the SIJP). |
|
102 |
Perpermanent discontinuous sonal with ART (for EU use) Decree No. 762/14. |
|
103 |
Voluntary Retirement - Decree 263/2018 and others. |
This resolution established the new values of the Minimum, Vital and Mobile Wage in the following Sums:
As of September 1, 2021, in the sum of $31,104 for those who work full time, and $155.52 per hour for daily-paid staff.
Starting October 1, 2021 in the sum of $32,000 for those who work full-time and $160.00 per hour for daily-paid staff.
Starting February 1, 2022 at $33,000 for those who work full-time and $165.00 per hour for daily-paid staff.
On the other hand, the minimum and m&aa values increasedcute;excesses of unemployment benefits:
As of September 1st at $8,640 and $14,400 respectively.
As of October 1, 2021 at $8,889 and $14,815 respectively.
As of February 1, 2022 at $9,167 and $15,278 respectively.
If you have any concerns, there is the labor advisory service through the ADIMRA Single Window (VUA): Others labor consultations - ADIMRA Single Window
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