PROCEDURE TO REQUEST LOWERING THE COMPLEMENTARY SALARY OF THE ATP PROGRAM
We inform that the day 19/05/2020 the General Resolution was published in the Official Gazette 4719/2020 dictated by the AFIP, from which the procedure to be followed by employers requesting withdrawal from the ATP Program is indicated, Regarding the benefit of the Complementary Salary timely received by its employees.
The withdrawal of the ATP Program could affect both the Supplementary Salaries paid by ANSES for the month of April as well as those that correspond from the current month of May.
1- What does it mean to unsubscribe from the ATP Program with respect to the Supplementary Salary?
In principle, it means that the sum of money corresponding to the allocation of the Supplementary Salary granted by ANSES must be reimbursed..
2- Why would a company request the withdrawal from the ATP Program regarding the Supplementary Salary benefit?
Could be, for example, because the company has made the decision to carry out some of the operations that were prohibited if it wanted to enjoy this benefit:
- Distribute profits for the fiscal periods closed as of November 2019.
- Buy back your shares directly or indirectly.
- Acquire securities in pesos for their subsequent and immediate sale in foreign currency or their transfer in custody abroad.
- 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.
It should be borne in mind that these requirements, for the Supplementary Salary granted for earnings accrued in April 2020, were not stipulated for companies of less than 800 employees.
However, it did foresee it for companies with more than 800 employees who cannot carry out such operations during the current fiscal year and the 12 months following the end of the fiscal year posterior to the one in which the benefit was granted, including previous accumulated results. In no case may there be a decrease in net worth due to the causes previously described until the end of the term of 12 months before indicated - in accordance with Administrative Decisions 591/20 Y 702/20-.
However, the benefit of the Supplementary Salary, for the assets accrued in May 2020, requires these requirements for all companies - regardless of the number of employees-, deferring in the period for which they must be maintained:
- For companies 800 or fewer employees, These requirements must be met during the period indicated in the previous paragraph.
- For companies of more than 800 employees, these requirements, now, were spread by 24 months - according to Administrative Decision 817/20.
3- To which body should the money be reimbursed?
Although the Supplementary Salary was paid by ANSES, the employer must make the transfer to the AFIP.
Then said body must reimburse the money to ANSES within the 48 hs received.
4- What is the procedure?
(i) The employer must generate an Electronic Payment Flyer (Acts) with the following codes:
- Complementary salary refund: tax / concept / sub-concept (ICS) 016-019-019.
- Complementary salary refund - financial interests: tax / concept / sub-concept (ICS) 016-019-095.
(ii) Later, the employer must inform through the service "Digital Presentations", with your Tax Code:
- The number of workers included in the ATP Program.
- The amount that is transferred to the AFIP.
5- How long does the employer have to make the refund??
- Regarding wages accrued in April 2020: until the 31 May 2020, inclusive.
- Regarding wages accrued in the months of May 2020 And next - in case the benefit is extended- until the day 20, inclusive, of the month in which the payment was made.
- In those cases in which the period between the benefit payment date and the expiration date of the transfer to the AFIP, is less than 5 business days, the employer may transfer the corresponding sums within the latter period.
6- The refund implies the payment of interest?
- Yes. The refund of the money must be adding the interests.
- Interest is calculated on the amount of the Complementary Benefit granted by ANSES.
- Interest will be calculated from the date the amounts have been credited to the workers' accounts., up to the effective transfer made by the employer to the AFIP.
- The total amount of interest will arise from applying to the capital the evolution of the Reference Stabilization Coefficient(CER) between those dates.