Ismael Bermudez
03/28/2021 9:19 AM
Clarín.com
Economy
Updated 03/28/2021 9:24 AM
In the early hours of this Sunday, during the Deputies session, at the proposal of several official and opposition deputies and the union sector, the ruling party agreed with Economy to incorporate another 4 changes to the original project of Gains of
Sergio Massa.
These were approved in the particular vote of the project.
The aggregates are:
1. Bonus for productivity, cash failure and concepts of a similar nature.
Bonuses for productivity, cash failure and concepts of a similar nature for the equivalent of 40% of the non-taxable base of the tax - $ 67,071 per year - are considered exempt from the payment of Earnings for workers who receive less than $ 300,000 of gross salary.
It is estimated that it reaches 400,000 workers.
The regulation of what is understood by "similar concepts" is delegated to the Executive Power.
Like the floor of $ 150,000 gross, the ceiling of $ 300,000 will be updated once a year according to the evolution of the RIPTE (formal or registered wages).
Currently, the Income Tax law exempts from the tax the difference between the overtime value of holidays and non-working days and the ordinary time.
That subsection of article 26 of the law is maintained, and then a second paragraph is added with an additional and partial exemption for the salary received by workers as a "productivity bonus", "cash failure" or similar concepts. with an annual limit of up to 40% of Non-Taxable Earnings and for workers who have a gross monthly remuneration not exceeding $ 300,000.
Sergio Massa presides over the marathon session in Deputies. Photo: Rolando Andrade Stracuzzi
2. Educational expenses.
To the exemption of day care and / or nursery school expenses for children up to 3 years of age, is added “the provision of educational tools for the sons and daughters of the worker and the granting or duly documented payment of courses or seminars of training or specialization and up to the limit of 40% ”of the non-taxable base of the tax“ under the conditions established by the AFIP ”.
"Educational tool" includes, for example, computer or school clothes.
3. "Particular supplements" charged by the personnel of the Armed Forces indicated in article 57 of Law No. 19,101
.
These supplements are: for risky activity: for tertiary title: and for high specialization or for an unhealthy or painful area or environment.
A fiscal cost of $ 15 million is estimated.
4. Exemption of overtime for health personnel.
This benefit is extended again until September 30, 2021, with exclusive effect for the remuneration accrued for mandatory shifts (active or passive) and overtime, and any other concept that is specifically and additionally settled by virtue of the health emergency caused by COVID-19, for professionals, technicians, assistants (including those in gastronomy, cleaning services) and operational personnel of the public and private health systems.
At this point the pathogenic waste collection staff is added.