1) Decree No. 241/2021. GENERAL PREVENTION MEASURES:
On April 16, 2021, the Decree of the reference was published in the Official Gazette by means of which new prevention measures were established, until April 30, 2020 and whose application reaches the entire country.
Taking into account the above, we briefly list the circumstances with the greatest impact in the workplace:
- The measures established by Decree No. 235/21 are maintained.
- The suspension of the duty of assistance to work for people at risk and those whose presence in the home is essential for the care of children or adolescents is maintained.
Notwithstanding the foregoing, it is established that private sector employees who were dispensed or exempted from the duty of attendance at the workplace, will receive a non-remunerative compensation equivalent to their usual remuneration, net of contributions and contributions to the Social Security System. Workers, as well as employers, must continue to make personal contributions and employer contributions corresponding to Obra Social and the National Institute of Social Services for Retirees and Pensioners on the usual taxable remuneration.
The benefit established in this article may not affect the financing of social security, nor the rights conferred on workers by social security regimes “
- Suspensions of all activities in shopping centers and shopping malls, commercial and gastronomic premises between 7:00 p.m. and 6:00 a.m.
- Restriction to nocturnal circulation between 8 p.m. and 6 a.m. People affected by essential services, industrial activities that carry out night work and people who must return home from their place of work are exempt from this restriction. All people must carry the unique certificate enabling the emergency circulation of COVID-19.
.
2) Digital salary book:
During the month of April 2021, the AFIP has notified a large number of companies, the obligation to enter the digital salary book service. To use the service, companies must use the tax code and enter the link on the AFIP website called “Digital salary book”, counting for this with a trial period of 14 days, to be able to operate it.
As of this process, the salary book and the monthly affidavit of social charges are prepared online.
In case of not complying with the notification of registration in the service, the sworn declaration form of monthly social charges will not be able to be generated.
3) Law 27,617. Modification of the Income Tax Law:
On April 21, 2021, the Reference Law was published in the Official Gazette by which the Income Tax Law is modified, in relation to workers in a dependency relationship.
In summary form, the standard establishes:
-The rise of the minimum floor from which the tribute begins to be paid. In this sense, the tax will reach people with salaries greater than $ 150,000 gross or retirements greater than 8 minimum wages.
-The calculation of the Christmas bonus tax is excluded.
-Health personnel are exempted from paying the tax for overtime or shifts until September 2021.
-The age limit to deduct disabled children is excluded.
-The deduction for cohabiting couple is admitted.
The Law is retroactive to January so it would be possible to return the money paid for such concepts.
4) Decree 266/21 (Prohibition of Dismissals):
On April 22, 2021, the National Executive Power issued the Decree of the reference, by means of which it extended the prohibition of dismissals and suspensions until May 31, 2021.
This Decree establishes the prohibition of:
(i) Dismissals without cause;
( ii ) Dismissals invoking causes of force majeure or lack or reduction of work.
( iii ) suspensions for reasons of force majeure or lack or reduction of work.
The following circumstances are exempted from this prohibition:
-Suspensions made under the terms of article 223 bis of the Labor Contract Law.
-Hiring carried out after the entry into force of Decree 34/19 (published on 12/13/2019).
-Hiring carried out in the national public sector.
-The contracts made under the regime of Law 22,250 (Construction Industry).
Finally, the dismissals and suspensions that are ordered in violation of the provisions of the Decree, will not produce any effect, and the existing labor relations and their current conditions remain in force.
WORK INFORMATION OF INTEREST
1) Decree No. 241/2021. GENERAL PREVENTION MEASURES:
On April 16, 2021, the Decree of the reference was published in the Official Gazette by means of which new prevention measures were established, until April 30, 2020 and whose application reaches the entire country.
Taking into account the above, we briefly list the circumstances with the greatest impact in the workplace:
- The measures established by Decree No. 235/21 are maintained.
- The suspension of the duty of assistance to work for people at risk and those whose presence in the home is essential for the care of children or adolescents is maintained.
Notwithstanding the foregoing, it is established that private sector employees who were dispensed or exempted from the duty of attendance at the workplace, will receive a non-remunerative compensation equivalent to their usual remuneration, net of contributions and contributions to the Social Security System. Workers, as well as employers, must continue to make personal contributions and employer contributions corresponding to Obra Social and the National Institute of Social Services for Retirees and Pensioners on the usual taxable remuneration.
The benefit established in this article may not affect the financing of social security, nor the rights conferred on workers by social security regimes “
- Suspensions of all activities in shopping centers and shopping malls, commercial and gastronomic premises between 7:00 p.m. and 6:00 a.m.
- Restriction to nocturnal circulation between 8 p.m. and 6 a.m. People affected by essential services, industrial activities that carry out night work and people who must return home from their place of work are exempt from this restriction. All people must carry the unique certificate enabling the emergency circulation of COVID-19.
.
2) Digital salary book:
During the month of April 2021, the AFIP has notified a large number of companies, the obligation to enter the digital salary book service. To use the service, companies must use the tax code and enter the link on the AFIP website called “Digital salary book”, counting for this with a trial period of 14 days, to be able to operate it.
As of this process, the salary book and the monthly affidavit of social charges are prepared online.
In case of not complying with the notification of registration in the service, the sworn declaration form of monthly social charges will not be able to be generated.
3) Law 27,617. Modification of the Income Tax Law:
On April 21, 2021, the Reference Law was published in the Official Gazette by which the Income Tax Law is modified, in relation to workers in a dependency relationship.
In summary form, the standard establishes:
-The rise of the minimum floor from which the tribute begins to be paid. In this sense, the tax will reach people with salaries greater than $ 150,000 gross or retirements greater than 8 minimum wages.
-The calculation of the Christmas bonus tax is excluded.
-Health personnel are exempted from paying the tax for overtime or shifts until September 2021.
-The age limit to deduct disabled children is excluded.
-The deduction for cohabiting couple is admitted.
The Law is retroactive to January so it would be possible to return the money paid for such concepts.
4) Decree 266/21 (Prohibition of Dismissals):
On April 22, 2021, the National Executive Power issued the Decree of the reference, by means of which it extended the prohibition of dismissals and suspensions until May 31, 2021.
This Decree establishes the prohibition of:
(i) Dismissals without cause;
( ii ) Dismissals invoking causes of force majeure or lack or reduction of work.
( iii ) suspensions for reasons of force majeure or lack or reduction of work.
The following circumstances are exempted from this prohibition:
-Suspensions made under the terms of article 223 bis of the Labor Contract Law.
-Hiring carried out after the entry into force of Decree 34/19 (published on 12/13/2019).
-Hiring carried out in the national public sector.
-The contracts made under the regime of Law 22,250 (Construction Industry).
Finally, the dismissals and suspensions that are ordered in violation of the provisions of the Decree, will not produce any effect, and the existing labor relations and their current conditions remain in force.
Without further ado, we greet you very kindly.
Without further ado, we greet you very kindly.
For any questions you can contact navarrocastexabogados@navarrolaw.com.ar
