Official Monotributo project: what the new rates are and how much the monthly fee will have to be paid

The new package of fiscal measures that the Government is trying to bring to Congress increases the Single-fee billing levels, but lower than the previous proposal contained in the Basi megaproject that the Government had to withdraw from Congress. Instead, the registration fee increases more compared to the previous version.

For example, in the new project, the billing levels of the Category A increases from the current $2,108,288 to $3,000,000 per yearwhen in the megaproject it amounted to 5,000,000 dollars.

The eligible income levels of category A increase by 42% compared to the current ones, while, of the three components of the quota, the integrated tax increases by 139%, Social Security contributions by 112% and social work by 114%. according to the calculations of Gabriela Russo, owner of Professional Council of Economic Sciences.

The same goes for the rest of the categories. For example, B increases from $3,133,941 to $4,000,000, only 28%when in the megaproject the limit was 8,000,000 dollars.

Meanwhile, the Higher categories have a higher percentage increase. Thus, K, for the sale of furniture, goes from $16,957,968 to $35,500,000, an increase of 109%. In the megaproject it amounted to 68,000,000 dollars.

The lower categories have an update lower than inflation of the first quarter, which could be around 57% (for the sum of 36.6% in January and February plus 15% in March).

The objective is that it is the single-tax earners in the lowest categories who have to climb the ladder towards the higher categories do it faster.

These values ​​would be updated by CPI. «In 2023 the pension mobility index was updated (110.9%) at a clear disadvantage compared to the CPI, which was 211.4%», adds Russo, who also underlines that the difference between the increase in the turnover of categories higher than lower “aims to allow them to remain in the monotax regime”.

It follows that there is no recomposition of billing levels due to the loss in 2023.

On the other hand, according to Fernando López Chiesa, of the Litvin, Lisicki y Asociados firm, the monthly fee to be paid will range from 26,100 dollars for category A services (today 12,128 dollars) to 133,097 dollars for the highest category services (H ) ($66,111). ) and $246,919 for the sale of goods (category K, today at $106,964).

Payment of the deferred tax component is due

In turn, last year it was decided to suspend for 6 months, starting from September, the payment of the first component (continue to pay the social security part, if applicable) for the four lowest categories. This implies that, now, The unpaid amount will now be added to your monthly payment which the single tax payer will have to pay, according to the following schedule:

• March 20, 2024. The usual rate for that month expires and the tax component for September and October 2023 is added.

• April 22, 2024. The tax fee for the months of November and December 2023 is added to the regular payment.

• May 20, 2024. The deferred amounts for January and February 2024 are added to the monthly fee.