Report on modifications to the Emergency Assistance Program for Work and Production (“ATP”)
We inform that the day 20/04/2020 the DNU has been published in the B.O 376/2020 through which modifications have been made to the Emergency Assistance Program for Work and Production (“ATP”), created from the DNU 332/2020.
We attach the Anexo I It contains a comparative table with the modifications that the DNU has had 332/2020;
Without prejudice to it, We inform you below which have been the main changes:
- Requirements to access the ProgramIn substantial terms, what is already provided in the DNU is maintained 332/20 –And modified by DNU 347/20-, both with regard to the requirements to access the Program, as well as exclusions.The only modification is made on art. 3, inc. c., where the ATP is extended for subjects who have had a substantial reduction in their billing after the 12 March 2020 (before was after 20/03/2020).
- Supplementary Salary
The benefits contemplated in the DNU 332/2020 Regarding the "Compensatory Salary Allocation" and the "REPRO", have been modified and unified by a common benefit called "Supplementary Salary".
This benefit has the following characteristics:
(i) It consists of an allowance paid by the State to all or part of the workers dependent on the private sector, whose employers meet the requirements to apply to the ATP.
(ii) The amount of the allocation will be equal to 50% of the worker's net salary for 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.
(iii) This compensatory salary allocation will be considered on account of the payment of salaries or the cash allocation provided for in article 223 bis of the Labor Contract Law.
In view of the foregoing, It is worth highlighting some issues that we consider relevant:
(i) The benefit reaches all employers in the private sector - included within the ATP-, without differentiating by number of employees or billing.
(ii) The assignment may reach both the agreed employees as well as the non-agreed employees..
(iii) The assignment may reach employees who are working, as well as employees who are suspended under the terms of art. 223 bis of the LCT.
(iv) Both the benefit of "Compensatory Salary Assignment" and that of "REPRO" contemplated in the DNU 332/2020 have been without effect. However, We emphasize that the REPRO aimed at micro, small and medium businesses, in the terms of the resolution 25/2018 of the former Secretary of Government of Labor and Employment, of the then Ministry of Production and Labor.
(v) For employers who have initiated the process to obtain the REPRO in accordance with the provisions of art. 9 of the DNU 332/20 native to, It is provided that the Ministry of Labor will regulate the procedure to be followed.
b. Reduction of up to 95% of employer contributions to SIPA accrued during the month of April 2020
The change in this benefit affects only employers whose total number of employees at 29/02/2020 exceeded the amount of 60.
This for as soon as possible, with the DNU 332/20, employers in these conditions, if they intended to apply for this benefit, were obliged to initiate a Crisis Preventive Procedure (PPC).
From the new DNU, that circumstance is modified and, now, no employer will be obliged to initiate a PPC to request it.
c. Zero Rate Credit
It is intended for people adhering to the Simplified Regime for Small Taxpayers and for workers and self-employed workers reached by the conditions of article 3 of the DNU 332/20 So what, what's more, are adjusted to the situations defined by the Chief of the Cabinet of Ministers.
It consists of financing to be credited to the beneficiary's credit card under the terms that, for the implementation of the measure, establish the CENTRAL BANK OF THE ARGENTINE REPUBLIC, and in accordance with the terms stipulated in the DNU 376/20.
3) Application of ATP in time
With the DNU 332/2020 It was stipulated that it would be applicable with respect to the economic results of the companies that occurred between the 20 March 2020 and the 30 April 2020.
From the DNU 376/2020, This provision is expanded and it is stipulated that the decree will be applied with respect to the economic results that occurred as of 12 March 2020, eliminating the deadline of the 30 April 2020.
Conversely, it is incorporated that:
(i) The Chief of the Cabinet of Ministers may extend the benefits provided in this decree totally or partially, modifying the universe of activities, companies and workers and independent workers affected, prior intervention of the EVALUATION AND MONITORING COMMITTEE OF THE PROGRAM OF EMERGENCY ASSISTANCE TO WORK AND PRODUCTION, depending on the evolution of the economic situation, until the 30 June 2020, inclusive.
(ii) Without prejudice to it, for activities, companies and independent workers that continue to be affected by social distancing measures, even when preventive and compulsory social isolation has ended, the benefits may be extended until October 2020 inclusive.
We remain available for any questions in this regard..