The DNU establishes this There is no presumption of an employment relationship in the procurement of professional works or services., which will be governed by the Civil and Commercial Code. And it goes even further why allows a single tax professional to have up to 5 employees without this implying an employment relationship under the regime of dependence and the contribution to Social Security even as a monotributistas.
Article 68 of DNU 70/23 establishes that “the provision of services presupposes the existence of an employment contract, unless there is evidence to the contrary due to the relationships or causes that motivate it. The presumption contained in this article does not apply when the relationship has as its object the contracting of works or professional or commercial services and the receipts or invoices corresponding to said contractual forms are issued or the payment is made according to certain banking systems by the corresponding systems banking. regulations. “This absence of presumption will extend to all purposes, including social security.”
Marcelo Aquino, business consultant, told Clarín that the DNU expressly excludes employment, service and agency contracts from the Employment Contracts Act.. For example, there would not be a relationship of dependence in the case of doctors who bill exclusively for a clinic.
For his part, lawyer Nicolas Schick explained what the government’s purpose is is to limit the existence of the employment relationship to minimum levelscanceling the general indications provided for by the art. 23 TU, referring them to civil and commercial regulations.
“This is a legalization of precariousness and fraud at work”, He added. This is the case, for example, of workers employed by a single employer where employees are forced to invoice monthly so as not to issue a salary receipt and thus avoid paying social security contributions to be paid by the company.
The DNU also allows the counting of a self-employed worker “with a maximum of 5 other independent workers to carry out a productive enterprise and will be able to benefit from a special unified regime that the National Executive will regulate for this purpose”.
This special regime “will be based on the autonomous relationship, without there being a bond of dependence between them, or with the people contracting the services or works, and will include, both for the self-employed worker and for collaborators, the individual contribution of a monthly fee which includes the contribution to the Pension Scheme, the National Social Works Scheme and the National Health Insurance System and the Risk Scheme . Work, under the conditions and requirements established by law”. According to Aquino, there is no employment relationship between the contractor and these “collaborators”.
SN
Source: Clarin
