The Ministry of Labor and AFIP through this resolution provided that employers who access the Repro II program and whose main activity is declared to be any of the activities included in the critical sectors detailed in Annex I of Resolution 938 /20, their workers will enjoy a 100% reduction of current employer contributions to the Argentine Integrated Pension System (SIPA) that accrue between the months of May and December 2021.

The Ministry of Labor will send monthly to the AFIP the list of companies registered in the Repro II Program as well as the start and end dates of the employer contribution reduction benefit. AFIP will make the characterrization of companies included with the code "485-Benefit Decree 323/21-Benefit reduction of SIPA contributions" in the Registry System.
The determination and entry of the contributions must be carried out by using "release 1 of version 43 of the SICOSS system", in the case of Online Declaration it will be incorporated automatically. For employers who are obliged to use the Digital Salary Book, they may consult the instructions enabled on the AFIP microsite for the parameterization of settlement concepts.
The amendments to the sworn declarations for social security corresponding to the periods accrued from May to December 2021 presented before this benefit may be submitted until February 2022.br /> We attach the regulations and for any questions you can contact Dr. María Victoria Verdejo at mverdejo@adimra.org.ar

Joint general resolution