Dirty work recycling: what benefits it offers employers

If the chapter of money laundering from work of the “Bases Law” project, Employers can regularize current employment relationships of the private sector initiated before the date of promulgation of the rule in exchange for a series of advantagesas the partial or total exemption from what is due -principal and interest- and penalties.

Regularization may include unregistered employment relationships or work relationships poorly recorded.

Meanwhile, workers will be recognized for up to 60 months of service with social security contributions, but not those months They will not be taken into consideration for the calculation of the initial credit.

Employers who regularize these workers will have the following benefits:

• THE cessation of criminal action provided for by law no. 27,430 e forgiveness of violations, fines and sanctions of any nature corresponding to said regularization, provided for by various laws.

• Cancellation of employers with labor sanctions (REPSAL) concerning infringements committed or ascertained up to the entry into force of this law, provided that they regularize the all workers for which it is published in the REPSAL and pay, if applicable, the fine.

• Debt forgiveness for capital and interest arising from failure to pay Social Security contributions. “The legislation will determine the forgiveness percentages to be applied, which in no case will be less than 70% of the amounts due. Incentives may be established for the cancellation of the cash requirement and special benefits for Micro, Small and Medium Enterprises”, clarifies the project.

• Regularized workers will have the right to calculate up to 60 months of services with contributions or the minimum number of months for which they are regularized, calculated on a monthly amount equivalent to the “Vital and Mobile Minimum” solely to meet the years of service needed to retire. The regularized months will not be taken into consideration to determine the initial salary, “all this is to the detriment of the worker’s future pension”, according to the lawyer Ariel Samana.

The regularization must be carried out by 90 consecutive dayscounted from the date of entry into force of the legislation. Debts disputed in administrative, administrative or judicial disputes may be included. on the date of publication of the law in the Official Journal.

“The Federal Administration of Public Revenue and Social Security Institutions, with its own or delegated powers in the matter, will refrain from officially formulating debt determinations and to prepare infringement reports for the same causes and periods included in the regularization corresponding to the social security subsystems, as well as to formulate tax adjustments, all this with a cause in the regularized employment relationships,” reads the project.