AFIP established until March 14th and between 5 and 9 April the payment of contributions to Social Security of self-employed workers for the months which have been extended to September of the last year.
Through resolution 5488/2024 published this Tuesday in the Official Journal, AFIP explains that there has been an extension of the deadline for the payment obligations of the personal contribution of self-employed workers corresponding to the periods September, October, November and December 2023 and also difficulties in promptly complying with the obligation to pay the personal contribution for the period January 2024.
Consequently, the Resolution maintains that “it is necessary to establish the methods of payment of the personal contributions of self-employed workers corresponding to the periods September, October, November and December 2023 and to extend the deadline for the obligations corresponding to the periods September and October 2023, while it is considered reasonable have it a new date up to which the personal contribution income of self-employed workers corresponding to the period January 2024 will be considered punctually accrued.
Gabriela Russo, president of the Professional Council of Economic Sciences, said this Clarion that “the obligation corresponding to the self-employment regime is canceled at the values in force at the time of payment, but after the efforts of the Council, exceptionally on this occasion the periods deferred they will be canceled at the values in force at the time of the original expiry“
The new dates are:
- September and October 2023: up to and including 14 March 2024. The values in force in those months are taken.
- November and December 2023: Resolution 2023 which established the deadlines between April 5 and 9 is maintained, according to the termination of the CUIT, according to Fernando López Chiesa, of Estudio Lisicki, Litvin y Asociados.
- Annual accreditation benefit in 2023 up to a monthly contribution when self-employed individuals have paid personal contributions for at least eight (8) monthly periods.
- Once accrued in January 2024, it will be considered fulfilled on time as long as it was done through March 14, 2024. While there was no deferral that month, “in many cases no automatic debits occurred, so the deadline is granted . your payment without surcharge even until March 14th”, explained Russo.
- Annual accreditation benefit up to a monthly contribution when self-employed workers have paid personal contributions for at least eleven monthly periods.
The contributions of self-employed workers – around 450,000 – are adjusted every three months based on the percentage of pension mobility.
Source: Clarin
