Social Security Resources. Self-employed. Contributions. New amounts. Effective
CONTENTS: Building an increase in the monthly contribution for self-employed destined for Social Security from 7.34% following the second application of the mobility index provided by law 26417.
The effect of this increase is due the month from September 2009, due in October 2009 - and beyond.
On the other hand, increased to $ 3,452.76 the income ceiling below which it may request the credit allocation from the personal contributions during a year admitted to the cancellation of those due in the period immediately following .
STANDARD DATE: 02/09/2009
OFFICIAL GAZETTE: 10/09/2009
AGENCY: Revenue Adm. Fed
JURISDICTION:
National SEEN:
Action (EMIS) 15236-63-2009 of this Federal Register, and
CONSIDERING: That
Law 26417 established the mobility benefits under the current Social Security System-Integrated Public Argentine Pension (SIPA), as L. 26425 - granted under Law 24241 and its amendments, general schemes before it, special schemes for the ex repealed or boxes or provincial and municipal institutes of foresight whose schemes were transferred to the nation.
That, provided that both those benefits as income reference under Article 8 of Law 24241 and its modifications for the calculation of the self-employed contributions will be adjusted every six months by applying the rate of mobility established by Article 32 of the Act, prepared and approved by the National Social Security.
That through Resolution 6 of 25 February 2009 the Social Security Department issued the regulations of Law 26417, defining dates apply its provisions and the scope of the mobility provided for Argentine Integrated Retirement System.
That by Resolution 65 of August 21 2009, the National Social Security set the value of mobility, under Article 32 of Law 24241 and its amendments, in SEVEN THIRTY-FOUR PERCENT (7.34%) to be applied to benefits pension that would have been earned or accrued as of August 2009 and determined to have at least EIGHT HUNDRED TWENTY PESOS WITH TWENTY CENTS ($ 827.23) effective from the month of September 2009.
That, in turn, established the minimum and maximum assessment bases set forth in the first paragraph of Article 9 of Law 24241 and its amendments, according to the law text 26222 in the sum of TWO HUNDRED EIGHTY SEVEN PESOS WITH SEVENTY-FOUR CENTS ($ 287.74) and NINE HUNDRED FIFTY THOUSAND PESOS AND THIRTY CENTS ($ 9,351.30), respectively, from the period due September 2009.
That, in view of the foregoing, it is to adapt the provisions concerning the assessment and payment of contributions and earmarked contributions to the various subsystems of the social security and income of the self-employed contributions.
have taken the action that will compete the Department of Law, Deputy Directors General for Legal Affairs, Legal Technical Resources Social Security, Operational Coordination of Security Resources Social, Revenue and the Directorate General of Social Security Resources.
That this is issued in exercise of the powers conferred by Article 7 of Decree 618 of July 10, 1997, as amended and its complementary.
So
THE FEDERAL MANAGER OF FEDERAL GOVERNMENT REVENUE
RESOLVED:
Article 1 - In accordance with the provisions of Article 3 of Law 26417, resolution 6 / 2009 of the Secretariat Social Security and resolution 65/2009 of the National Administration of Social Security, the new values \u200b\u200bof the reference income is set out in Article 8 Law 24241 and its amendments for the calculation of pension contributions for the self employed are set out hereafter: Revenue Categories
pesos Reference
I
II 479.55 671.37 959.11
III IV 1534.57 2110.03
V Section 2 - The new amounts of social security contributions of the self governed from the monthly payment obligation due for the period September 2009-due in October 2009 - et seq.
These amounts are reflected in Annex III of the General Resolution 2217, its amendments and complementary, as replaced by the present text.
Article 3 - Amend the General Resolution 2217, its amendments and complementary, in the manner indicated below:
a) is hereby replaced in the first paragraph of Article 19, the term "THREE HUNDRED SIXTEEN THOUSAND PESOS AND SIXTY SIX CENTS ($ 3,216.66) ", the term" THREE THOUSAND FOUR HUNDRED FIFTY TWO PESOS AND SEVENTY-SIX CENTS ($ 3,452.76). "
b) is hereby replaced in subparagraph a) of Article 20, the term "THREE HUNDRED SIXTEEN THOUSAND PESOS AND SIXTY-SIX CENTS ($ 3,216.66) ", the term" THREE THOUSAND FOUR HUNDRED FIFTY TWO PESOS AND SEVENTY-SIX CENTS ($ 3,452.76). "
c) Article 28 is hereby replaced by the following:
"Art 28 - The contribution of personal income earned in the period following September 2009 and was made in response to the magazine categories and amounts listed in Annex III of this. "
d) Annex III is hereby replaced on the is contained in Annex I to the present.
Article 4 - In accordance with the provisions of resolution 65/2009 of the National Administration of Social Security, the minimum and maximum the tax base for calculating contributions and contributions to the Integrated Social Security System of Argentina, established by Article 9 of Law 24241 and its amendments, text replaced by Article 1 of Law 26222, fixing of the month from September due 2009 in the sum of SEVEN HUNDRED EIGHTY FOUR PESOS AND SEVENTY CENTS ($ 287.74) and NINE HUNDRED FIFTY THOUSAND PESOS AND THIRTY CENTS ($ 9,351.30), respectively.
Consequently, for monthly wages earned for the periods September 2009 and following, shall apply the maximum taxable income, for each case listed in Annex II to the present.
Article 5 - In order to reconcile the new values \u200b\u200bof the categories of self-employed scheme with existing schemes, are set forth in Annex III of this reference income and the amount of contributions that correspond to the Modules expressed Pension (MOPRE) by resolution 27/2007 of the Ministry of Social Security.
Article 6 - Apruébanse Annexes I, II and III as part of this general resolution.
7 - By.
ANNEX I "ANNEX III GENERAL RESOLUTION 2217"
MAGAZINE CATEGORIES AND MINIMUM AMOUNTS
A) workers' monthly contributions
autonomous categories
I Amount in pesos 153.46 214.84
II III IV
306.91 491.06 675.20
V
B) monthly contributions for self-employed engaged in arduous or hazardous activities to they have an insurance scheme
differential amount in pesos categories
I '(I raw) 167.85
II' (II premium) 234.98
III '(III premium) 335.68
IV' (IV prime) 537.10
V '(V prime) 738.50
C) voluntary Affiliations Categories
Amount 153.46 pesos
I
D) Under 21 categories
Amount 153.46 pesos
I
E) Recipients of pension benefits granted under the Law 24241 and its amendments, to enter, reenter or remain in the autonomous activity
Categories Amount 129.48 pesos
I
F) housewives who opt for the reduced contribution provided by law
24828 Amount
categories
I 52.75 pesos ANNEX II
Concepts
bases
Highest Since 01/07/2009
Contributions to: Integrated Pension System Argentine Law 24241 and its amendments. (*) Institute for Retirees and Pensioners, Law 19032, as amended. National System of Social Work, Law 23660 and its amendments. Regimen National Health Insurance Act and its amendments 23661 ......$ 9351.30
Risk Assessments Labour Law, Law 24557, as amended ......$ 9351.30
Contributions : Argentine Integrated Retirement System, Law 24241 and its amendments. Institute for Retirees and Pensioners, 19032, as amended. National System of Social Work, Law 23660 and its amendments. National System of Health Insurance, Law 23661, as amended. National Employment Fund, Law 24013 and its amendments. Family Allowance Scheme, Law 24714, as amended ...... no ceiling
(*) In the case of special arrangements in the laws 24016, 24018, 22731 and 22929 and decrees 137/2005 and 160/2005, the calculation of contributions destined for the Argentine Integrated Retirement System shall be made without considering the threshold for taxable income. ANNEX III
A) monthly contributions for self-employed.
categories until February 2007
Compatibility
as resolution (SSS) 6 / 2009 and resolution (ANSES) 65/2009. Reference income in pesos
A
B 374.05 459.17
B '459.17 613.82
C C' D 613.82 918.34
D 'E 1533.36 918.34
E 'F
1533.36 2144.79 3065.53
G G' H
3065.53 4600.10 5754.63
I J 5754.63
amounts of categories until February 2007 in pesos
A
B 119.69 146.94
B '160.71 196.42
C C' D
214.83 293.87
D 'E 490.68 321.42
E'
F 686.34 536.68 980.97
G G 'H
1072.93 1841.48 1472.03
I
J 1841, 48
B) Recipients of pension benefits granted under the Law 24241 and its amendments, which enter, reenter or continue to operate autonomously. Category
force until February 2007 by resolution
Compatibility (SSS) 6 / 2009 and resolution (ANSES) 65/2009. Reference income in pesos 374.05
A Category Amount in force until February 2007 in pesos
A
100.99
C) housewives who opt for the reduced contribution provided by law 24828. Category
force until February 2007 by resolution
Compatibility (SSS) 6 / 2009 and resolution (ANSES) 65/2009. Reference income in pesos 374.05
A Category Amount in force until February 2007 at 41.14 pesos
A 
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