Before entering into the analysis of each chapter, we must note and highlight what the vast experience, both of our country and of comparative law, has shown, when dealing with situations that seek to generate a regularization of hidden relationships or promote quality employment.
a) The benefits that only generate a reduction in employer contributions in the future or are intended to waive obligations and sanctions, in the case of regularizations, are not enough to provoke the regularizing or expanding action of payroll by employers
b) Decisions go through the economy and growth. No employer is going to create jobs, but growth, stable economy and future predictability are generated in these fields.
c) Employers do not rely on mere conjecture and even less on the possibility of increasing their staff with the old and complex labor laws that lead to certain and permanent conflicts. Complex and confusing legislation only makes there a retraction in the possibility of generating new labor relations.
If these issues that we previously exposed are not taken seriously into account, a failure will be experienced – again – with the generation of these measures.
1 | The structure of the project
The project that is presented as “A bridge to employment” is actually called “program for the generation and strengthening of employment” and consists -basically- of two chapters or mechanisms to reach the proposed objectives.
On the one hand, the program is presented in a global way (Title I) determining as main objectives those of transforming, gradually and with federal criteria, the “plans, social programs and social security benefits” into formal quality work. , improve employability and the generation of productive proposals, develop a scheme for the protection and regularization of precarious work situations and promote the full social inclusion of those people who are in a situation of social and economic vulnerability.
All, obviously, very commendable objectives to which it will have to channel through accurate and concrete measures.
It is anticipated in this first title that the program will be applied, both for the current labor relations of the private sector initiated prior to the date of promulgation of the law and for those that begin later, with the exception of those corresponding to the Special Contract Regime. of Work for the Personnel of Private Houses.
This is the general tenor, we will now see how the two parts of the program are expressed and articulated: (i) the incorporation of workers and (ii) the regularization of relationships in force at the time of the law.
First and very important, before addressing the two modalities or proposals of the program. Either party is aimed exclusively at Micro, Small and Medium Enterprises (MyPyme), according to the terms of article 2 of Law 24,467 and the complementary regulations prepared by the applicable authority in the matter and that, also enroll in the program.
2 | The first platform
The first chapter of Title II refers to the benefits for the increase in payroll.
It is worth clarifying that the benefits are not produced only by incorporating beneficiaries of social plans, but for any employment relationship that begins after the entry into force of the law. What happens – and this is important – people who have plans or other similar benefits that, are contracted within the framework of the program and comply with the training and training courses that are to be established, may continue to receive the benefits and benefits granted by said programs for a maximum term of 12 (twelve) months, in the manner that later, the regulations must establish.
The benefits for the employer consist, as has usually been the case for this type of program, in the reduction of employer contributions for each new relationship established.
In this case, the difference is that a detailed table is established (See table on page 159):
There is another additional cap. A sum equivalent to 2.5 SMVM (two and a half minimum vital and mobile wages) should be considered as the maximum remuneration ceiling. Taking into account the value of the SMVM as of 10/1/2021, that value would be $ 80,000.
In order for the program to be used, employers must not register expired liquid and enforceable social security obligations, or appear in the REPSAL.
3 | Regularization of unregistered employment
This second part of the program, referring to the regularization that it proclaims, is really similar -synthesizing- to the recalled regularization that was established by Law 26,476 (BO 24/12/2008) and that also had a broad regularization of employment and a form of promotion with reductions.
This project establishes the form of regularization through the registration of the employment relationship and the complaint of the real remuneration, according to the case that arises. Obligations forgiven are the same as always, all those of the subsystems, except those of the health regime and the contributions destined for the ART (work risks)
But, in this text, we notice the first inconsistency. When he talks about the forgiveness of capital and interest, he specifically refers to the obligations destined to the “… National Health Insurance Regime, Law 23,661 and its amendments…” as extinguishable; but, later in the common provisions (art. 15 of the project) it says that they are not included within chapters I and II of Title II (both the promotion by increase of the payroll, and the regularization), “… contributions with destination to the Health Insurance System, provided for by laws 23,660 and 23,661 … “
Although there is a clear contradiction between the two articles, the spirit, as usually happens in these programs, is to leave the obligations to the health systems (Social Works and Redistribution Solidarity Fund) out of extinction. We recall that the program of Law 26,476 was broader, it contained them with the possibility of forgiveness.
What is clearly expressed is that those corresponding to additional contributions destined to the Construction Industry Regime (Law 22,250 and 26,494) are included within the obligations that are extinguished.
For the rest, also as it happens in these amnesty programs, the criminal actions are extinguished (in the cases that it proceeds) and the firm sanctions or not, of the laws 17,250 are condoned; 22,161; 11,683; 24,557 (only sanctions) and 25,212.
A lot remains to be explained, but we will clarify it as the project progresses.