Monday, March 27

Monotax: from January 1, the quotas and caps of the categories will rise on average by 26%

Official sources explained to Ámbito that, based on the exceptional modifications and improvements introduced to the simplified regime by Congress throughout this year, “the new values ​​had to be calculated using the variation of the retirement mobility formula for the second half of 2021 ”.

The modification promoted by Congress was designed with a progressive criterion of increasing the caps that benefited the lowest categories more. That is why The new values ​​had to be calculated using the variation of the retirement mobility formula for the second half of 2021.

In summary, the monotax law provides that the maximum billing amounts and the amounts of the integrated tax and social security contributions to be paid corresponding to each category of small taxpayer will be updated once a year depending on the variation of the retirement mobility formula.

As the formula was suspended for the first part of 2021, the current values ​​are those that came into force in July after the approval of law 27,639. For this reason, the variation of the scales and the amount of the obligation for 2022 will be the one that arises from the retirement mobility of the second half of 2021.

The salient data is that the increase in billing ceilings will be above inflation, which until November accumulates a rise of 45.4%. With the updateón of the scales that will govern from next year, the average increase weighted by the number of monotributistas in each categoryía will rise to 61.2% in añThe.

How are the new scales and Monotax fees

Next Monday the AFIP will publish the new tables on its website so that monotaxers can consult the scales and monthly fees. In any case, Ámbito accessed some examples: with the 26% update, the small taxpayers of the category A that until now paid a Monthly obligation of $ 2,646.22 for the three components of the monotax – health, retirement, tax – will pay $ 3,334.24. While, the annual billing cap for category A will be $ 370,000 to $ 466,000. In monthly terms, they will now be able to bill an average of up to $ 38,850.

As a monotributista of the category B who pays a monthly fee of $ 2,958.95 will pay $ 3,728.29 in January. In this case, the scale will go from $ 550,000 to $ 693,000 annual billing. In this way, the maximum monthly amount will amount to $ 57,750.

For their part, taxpayers registered in the highest categories such as H will pay $ 16,147.46 of monthly obligation from January 2022 when during the second half of the year they paid $ 12,789.38. The billing cap will rise 26% to reach $ 3,276,011.15.