He single tax This is a registry that includes workers who are not bound by an employment relationship. It is a tax that unifies VAT and Income tax in a monthly fee, determined by receipt of invoiced income. Furthermore, it adds pension contributions and social work into a single registration system.
THE monotributistas pay to State Of social charges which employers usually deduct from the gross salary of the worker in the formal regime.

According to official data, in Argentina there are approximately 2.9 million single-tax workers and self-employed workers. This statistic does not reach those who, at the same time, have a job in a dependent relationship.
The number of those registered with the monotax, the so-called self-employed workers, has grown in recent years by around 5% per year.

Pension contributions
The pension contribution and the transfer of money to social work are called pension contributions and are included in the monthly monotax installment.
According to the Federal Administration of Public Revenues (AFIP), it is composed as follows:
- Mandatory pension contribution to the Argentine Integrated Pension System (SIPA): 4,623.27 pesos for Category A, increasing by 10% with the growth of the category.
- Mandatory contribution to the owner’s social work, intended for the National Health Insurance System, starting from categories A, B and C with 6,457.26 pesos and growing up to category K with 22 thousand pesos.
For each of the members of the owner’s family unit the same contribution to social assistance will be paid.
In this way, and since the contributions are included in the fee, monotributistas They can retire under the same conditions as those in a dependent relationship.
They must have 30 years of contributions and be over 60 for women or 65 for men.

If the number of contribution years is not reached, moratoriums are provided through the AFIP voluntary regularization scheme which can be accessed.
You also need a Service certification of the jobs it has been served with and, if the business is closed or inaccessible, it can be replaced with a Service recognition in an office ANS always with a previous shift.
Source: Clarin