1. Brief review of the Regime
The Regime was created by Law 27,742 (“Ley Bases”), to promote the regularization by employers of social security debts due to lack of or deficient registration of labor relations.
This plan allows the regularization of labor relations with significant debt forgiveness, among other relevant benefits in case of adherence, such us:
a. criminal actions are extinguished.
b. employer's inclusion in the Registry of Employers with Labor Sanctions (REPSAL) is eliminated.
It is important to highlight that the amounts set by Law 27,430 (2017) to enter into the criminal type of simple or aggravated evasion due to social security debt, have not been updated since its enactment, so that they remain at only $200,000 per month.
2. The regulation
Decree 847/2024 and the subsequent General Resolution from AFIP No.RG 5577/24 , regulated the Regime. Thus, establishing the following terms and conditions:
a. Contributions to the labor risk insurance company (ART) are included.
b. The percentage of remission of capital and interest depends on the type of employer:
i. 90% for Micro and Small companies (and non-profit entities)
ii. 80% for medium-sized companies (tranche 2), and
iii. 70% for the remaining
As for social security and ART debts, the remission is 100% in any case.
c. The benefit of remission does not apply to social security differential regimes.
d. The debt can be paid in cash (with additional benefits) or under a payment plan.
e. As of the regularization, up to 60 months of service with contributions may be computed in favor of the employee.
f. The regularization should be effective within 90 days from the regulation of the Law.
g. As long as the employer unconditionally accepts, the debts in administrative, contentious-administrative or judicial proceedings may be included in the present regime.
h. No cancellation of debts for dues and contributions of labor relations under the special regime of Private Houses (26.844).
i. The labor relations to be registered/rectified must have started before July 5, 2024.
j. The term to regularize concludes on December 24, 2024.
For those interested in the plan mentioned above, due to its innovative conditions and benefits, we provide the contact information of our social security team:
rst@marval.com
sdv@marval.com
maegu@marval.com