He social monotax This is a scheme designed to recognize workers’ activities in the social economy and provide them with help with their pension contributions. This is an alternative intended for a particular group of people, who must register, make an initial payment and then start paying their contributions to the Federal Public Revenue Administration (AFIP).
Defined by the same website AFIP, the social monotax It is an inclusion tool that allows you to start a business without having large economic capital, even if the main strength is human capital.
However, not everyone can access this category, neither by age nor by amount of monthly income. The requirements to register are similar to those of the common monotax, although some extras will be required for the social tax.
They can be single-tax earners in this category: they must be over 18 years of age who carry out a single economic activity, members of productive projects in groups of up to three people, work cooperatives and those who have a low economic income.
Among its main advantages, the social monotax allows you to issue invoices, retire without any cost because the contributions are fully covered by the State and have a social job that only pays 50%, since the rest of the contribution is subsidized by the State . .
People must register as social monopayers and pay a fixed monthly sum, equal to 50% of the corresponding contribution, to benefit from the social service. It is necessary to show up with the payment credential, from the 1st to the 20th of each month using one of the following methods:
- In cash: at banks or places authorized for payment.
- With electronic payment: electronic funds transfer, automatic debit from your credit card, automatic debit from your bank account or via debit card.
During registration, the system will ask you to indicate which health insurer you will choose, as long as it is present on the company’s payroll. Superintendence of Health Services.
Furthermore, it is important to note that only after the first three months of payment will they be able to contact the chosen social organization to request affiliation. You must present yourself with the following documentation:
- Social Service Certificate (F.184).
- Payment credential (F.152).
- Social single-fee paid tickets.
- DNI of the owner and of the primary family unit if previously united and the documentation proving their kinship.
What are the requirements to join the social monotax?
As explained by the National Ministry of Justice on its web portal, within the categories Easy Law – Simple Law – Social Security, requirements to join the social monotax are the following:
- Be over eighteen (18) years old.
- Present national identity document.
- Be Argentine – native, naturalized or by choice – or foreigner with permanent or temporary residence.
- Being in conditions of social vulnerability, or unemployed, or being holders of inclusion programs and developing, or wanting to start, economic initiatives linked to Local Development and the Social Economy, be they productive, commercial or services. This situation must be supported with a technical-social report and a comparison of the asset data.
- Develop a single independent economic activity included in the Classifier of Economic Activities (CLAE) – AFIP Form n. 883, in its abbreviated version, identified as document IF2018-42607006-APNDNAYGSPESYP#MDS. In the case of foreigners, the economic activity must be exercised within the terms established by articles 51 and 52 of Law 25.871. Professionals in possession of a university degree whose object is the invoicing of professional fees for technical, scientific or expert consultancy services cannot register.
- Have income coming only from declared economic activity; excluding those from social inclusion programs, non-contributory pensions, retirements, pensions or dependency relationships when the gross income does not exceed the minimum amount of the pension (Article 125 of Law 24.241), universal child allowance and pregnancy allowance for protection social.
- Be the owner of a maximum of two (2) properties, provided that one of them is affected by the production enterprise.
- Be the owner of up to three (3) registerable personal property.
- Not be an employer, or subject to personal property or profits taxes.
Source: Clarin