Dec. Adm. 591/2020 – Criteria for granting benefits to employers
We inform that the day 22/04/2020 the Administrative Decision was published in the Official Gazette 591/2020 of the Chief of Cabinet, By means of which it was decided to adopt the recommendations made by the Evaluation and Monitoring Committee of the Emergency Assistance Program for Work and Production in its Act No. 4, for the purpose of delineating the criteria for granting benefits to employers.
In this sense, the following was arranged:
1.1 Supplementary Salary Benefit for the month of April 2020
a. This benefit, At first, Reaches employers who meet the following requirements:
(i) That your activity principal al 12 March 2020 is among those defined in the Minutes of Committee No. 1 and No. 2, modified by N ° 3.
(ii) That the nominal variation of your billing for the period between the 12 March and 12 April 2020 compared to the same period of the year 2019 be from 0 the less than 0, that is, the employer does not register a nominal increase in its billing.
(iii) That the workforce does not exceed the total number of 800 male and female workers in a dependency relationship 29 February 2020.
b. However, for eligible employers, but what have more than 800 workers at the 29 February 2020, it is provided that, to verify if the granting of benefits corresponds to them, an assessment of the employer's financial situation will be carried out, from the information collected on the website "Emergency Assistance Program for Work and Production - ATP" of the AFIP and the rest that may be deemed necessary.
Added to it, to be able to enjoy the benefits, a series of requirements are imposed on these employers, namely:
(i) They will not be able to distribute profits for the fiscal periods closed as of November 2019.
(ii) They will not be able to buy back their shares directly or indirectly.
(iii) They will not be able to acquire securities in pesos for their subsequent and immediate sale in foreign currency or their transfer in custody abroad..
(iv) They may not make expenditures of any kind to subjects directly or indirectly related to the beneficiary whose residence, establishment or domicile is in a non-cooperative jurisdiction or with low or no taxation.
These requirements, will be applicable during a fiscal period.
c. Finally, It is stipulated that for the sole purpose of calculating the workforce (to determine whether or not the amount of 800 employees), Terminations of labor relations that occurred up to the 20 April 2020.
1.1.2 Settlement and payment of the Supplementary Salary
a. We recall that the Supplementary Salary consists of an allowance paid by ANSES equivalent to the 50% of net salary of the worker corresponding to the month of February 2020, it cannot be less than a sum equivalent to a minimum wage, vital and mobile ($16.875) nor exceed two minimum wages, vital and mobile ($33.750), or to the total net salary corresponding to that month.
In this sense, It is provided that the net salary is to be considered the sum equivalent to the 83% of the gross remuneration accrued corresponding to the potential beneficiaries for the month of February 2020 from the affidavits submitted by the employer.
b. The benefit that is agreed should be deposited exclusively in a bank account that is in the name of the beneficiary.
c. At the moment it is only for April assets 2020.
d. At first, The information related to remuneration to agree on the Supplementary Salary benefit will be provided by the AFIP to the jurisdictions and entities responsible for its execution., for which purpose the latter must provide the collaboration that it requests and coordinate actions with the collecting body. In that sense, the AFIP would provide a preliminary settlement based on the definition of net salary made, which must be subject to timely control by ANSES prior to making the disbursement.
e. There is no reference to which date this Supplementary Salary will be paid.
f. Finally, we recall that this benefit may be granted to all or part of the workers of a company.
1.2 Benefit from reducing a 95% of employer contributions destined for SIPA
a. The granting of this benefit is provided only to companies with certain activities, generally related to culture, health and tourism.
c. This benefit is additional with the Supplementary Salary.
d. For the moment, only applies to assets accrued in April 2020.
1.3 Zero Rate Credit Benefit
In the case of people adhering to the Simplified Regime for Small Taxpayers, the following requirements must be met:
(i) Be enrolled in any category of the Scheme and not be reached by the benefit of the IFE.
(ii) Failure to provide services to the national public sector, provincial or municipal, The beneficiary should be considered to be in such a situation when at least the 70% of your billing in the period between 12 March and 12 April 2020 was issued in favor of jurisdictions or entities that make up said sector.
(iii) Not receiving income due to maintaining a dependency relationship or from retirement.
(iv) That the amount of electronic invoicing for the period between the 12 March and 12 April 2020 has not fallen below the monthly average of the minimum gross income of the category in which it is registered.
(v) In cases where electronic invoicing is not available, purchases should not be greater than 80% of the monthly average of the lower limit of the category in which it is registered.
(we) The beneficiaries of this financing should not access the single free exchange market for the formation of foreign assets or acquire securities in pesos for their subsequent and immediate sale in foreign currency or transfer in custody abroad until the total cancellation of the credit.
- Condition to maintain the granting of benefits
a. All companies and individuals that receive any of the indicated benefits, must comply with the requirements indicated for their perception.
b. In the event of any breach by the beneficiary, It will imply the decline of the benefits granted and the consequent obligation to make the pertinent restitutions to the National State..