AFIP Regulates Emergency Assistance Program for Labor and Production

1. Registration to the Emergency Labor and Production Assistance Program  (“ELPA”)

 

Firstly, through Resolution No. 4693/2020 (the Resolution),, the Argentine Tax Authority (the “AFIP” after its acronym in Spanish) makes official the implementation of an online service to process the benefits provided by Decree 332/2020 https://www.marval.com/publicacion/programa-de-asistencia-de-emergencia-al-trabajo-y-a-la-produccion-13580&lang=en.

 

1.1 Employers that may register

All employers eligible for the benefits of the ELPA created by Decree 332/2020 are able to register themselves in the website. 

 

1.2 Registration Site

Employers must enter the institutional website (http://www.afip.gob.ar) with their Fiscal Code, security level 3. They must already have an Electronic Fiscal Address set up.

 

1.3 Registration deadline

Employers must register between April 9 -15, 2020.

 

1.4 Sending  information

All information related to economic situation in the employer´s activity required in the web must be submitted from April 13 to 15, 2020, both inclusive.

The AFIP may request further information, by email.

 

2. Postponement of employers’ contributions

 

The Resolution  provides for the deferral of the payment of employer's contributions. This rule distinguishes two types of deferrals: a general deferral applicable to all employers, and a particular deferral intended for the beneficiaries and those registered in the AFIP’s  website for the general public in respect of contributions to the Argentine Integrated Social Security System (the “SIPA”, after its acronym in Spanish).

 

2.1 General deferral of March 2020 contributions payment

 

• Employers included: applicable to all employers.

 

• Benefit: Postponement of the general deadline for presentation and payment of the sworn statement of contributions to social security corresponding to the period accrued March 2020, according to the following schedule

 

TERMINATION OF CUIT	DATE
0, 1, 2 and 3	04/16/2020
4, 5 and 6	04/17/2020
7, 8 and 9	04/20/2020

 

 

 

 

 

* CUIT: corresponds to the tax ID of the employer

 

 

2.2 Deferment of March 2020 SIPA contributions payment for ELPA beneficiaries.

 

• Employers included: Employers considered beneficiaries by the AFIP and registered in its website as explained above. The Resolution establishes that beneficiaries can be those employers whose activities are listed on the AFIP’s website https://www.afip.gob.ar/noticias/documentos/listadode-actividades-afectadas.pdf, without making reference to the rest of the beneficiaries under Section 3 of the Decree 332/2020.  

 

• Benefit: Postponement of the deadline for payment of employer´s contributions to SIPA for the period accrued March 2020 (Section 2, subp. “a”, Decree No. 332/2020):

 

TERMINATION OF CUIT	DATE
0, 1, 2 and 3	06/16/2020
4, 5 and 6	06/17/2020
7, 8 and 9	06/18/2020

 

 

 

 

 

 

Please note that this deferral only applies to SIPA contributions; therefore, Form 931 must be filed and paid for the remaining contributions according to the dates established in item 2.1 above.