Activities Included in the ATP Program

The beneficiaries, requirements and benefits under the Emergency Assistance Program for Work and Production ("ATP Program") created under DNU 332/2020 were defined through different executive decrees, Argentine Tax Authority (the “AFIP” after its acronym in Spanish) resolutions and Chief of Cabinet of Ministries’ administrative decisions. In the following link the current benefits are listed: 

https://www.marval.com/publicacion/modificacion-al-programa-de-asistencia-de-emergencia-al-trabajo-y-la-produccion-13629&lang=en.

Likewise, different rules gradually defined and expanded the activities that companies had to carry out to access the benefits under the ATP Program.

Below you will find a summary of the rules that approved the different activities that can currently access these benefits. To access to each activity list approved by each regulation, click here.

 

1. AFIP Resolution No. 4693/2020 

Firstly, the AFIP published on its institutional website (http://www.afip.gob.ar) a list of critically affected activities and a list of activities that were less affected. https://www.afip.gob.ar/noticias/documentos/listado-de-actividades-afectadas.pdf

Under Administrative Decision No. 591/2020, the activities listed below may access a Complementary Salary.

 

2. Administrative Decisions of the Head of Cabinet of Ministries

Additionally, through different administrative decisions, the Chief of the Cabinet of Ministries approved the recommendations made by the Evaluation and Monitoring Committee of the ATP Program (the "Committee"), to define the activities that the employers must perform to be beneficiaries under the ATP Program.

 

•  Administrative Decision No. 591/2020: under this decision, Minute 4 of the Committee is approved, which recommends the criteria for the granting of benefits under the ATP Program and approved. It determined that, to access the Complementary Salary it is necessary that the employer's main activity as of March 12, 2020 be among those defined in the Minutes of Committees No. 1 and 2 (as amended by No. 3).

 

Minute 1 of the Committee had been approved through Administrative Decision No. 483/2020 and refers to the list published in AFIP Resolution No. 4693/2020.

Minutes 2 and 3 of the Committee had been approved by Administrative Decision No. 516/2020. (click here to see list of activities Minute 2)

With regard to the reduction of employer contributions to the SIPA, a specific list of activities is attached to minute 4 (click here to see list of activities in Minute 4).

 

• Administrative Decision No. 663/2020: Through this decision Minutes 5 and 6 of the Committee were approved, each of which, expands the list of activities that could access to the Complementary Salary and to the postponement of the due dates for the payment of employer contributions to SIPA (as amended by Minute 7)(click here to see list of activities Minute 5 and here to see list of activities Minute 6)

 

Likewise, activities whose codes are 551010, 551021, 551022, 551023, 551090 and 552000 will be able to access the reduction of employer contributions to SIPA.

 

• Administrative Decision No. 702/2020: Through this decision Minute 7 was approved. This Minute excludes the possibility of accessing the benefits of the program the activity of insurance and financial services companies, whose codes are 651220, 661121, 661920, 661999, 662010, 662090 and 663000.

 

• Administrative Decision No. 721/2020: Through this decision the Minute 8 was approved, which expands the list of activities that may qualify for the a Complementary Salary and the postponement of the due dates for the payment of employer contributions to SIPA (click here to see the list of activities Act 8)

 

• Administrative Decision 747/2020: This decision approves Minute 9 of the Committee, which clarifies which transport activities will finally be able to access the benefits of the ATP program, provided that they are not companies benefiting from an Government compensation (click here to see the list of activities in Minute 9).

 

• Administrative Decision 817: this decision approves Minute 11 of the Committee, which re-evaluated certain sectors that were not incorporated in previous minutes in order to be able to apply for the benefit of the Complementary Salary and the postponement of the due dates for the payment of employer contributions to SIPA. Therefore, the Committee incorporated codes 492290 and 524190 (transportation), 853100 (education) and 522099 (storage and warehousing). (click here to see the list of activities in Minute 11).

 

• Administrative Decision 887: this decision approves Minute 12 of the Committee, which incorporates the services of organization, direction and management of sports practices in clubs (code 931010) to the list of activities that can apply for the benefit of the Complementary Salary and the postponement of the due dates for the payment of employer contributions to SIPA (click here to see the list of activities in Minute 12).

 

• Administrative Decision 963: this decision approves Minute 13 of the Committee, which incorporates the activity of showing films and videotapes (code 591300) to the list of activities that can apply for the benefit of the reduction of employer contributions to the SIPA. (click here to see the list of activities in Minute 13).

 

• Administrative Decision 1123: this decision approves Minute 15 of the Committee, which incorporates non-metalliferous mining activities (codes: 81100, 81200, 81300, 81400, 89110, 89120, 89200 and 89900) to the list of activities that can apply for the benefit of the Complementary Salary and the postponement of the due dates for the payment of employer contributions to SIPA (click here to see the list of activities in Minute 15).Likewise, Minute 15 distinguishes those which are the critical sectors that persist with zero or very restricted levels of activity in the country or those that require maximum priority and for this purpose, refers to previous minutes. Specifically, it establishes that the critical activities are the ones listed in the Annex of Act No. 4; those mentioned in Point 2.3 of Act No. 5 and Point 6 of Act No. 13 (click here to see this list of activities)