On September 26, 2024, Decree 847/2024 (the “Decree”) was published, which regulates certain aspects of the labor reform established by Law 27,742. Specifically, the Decree regulates: (i) the regularization of private sector employees; (ii) the trial period; (iii) the severance fund and (iv) independent workers.
Regularization of employees (labour laundering)
Relationships that began prior to July 8, 2024 (date of promulgation of Law No. 27,742) and that are in force on the date of accession to money laundering may be regularized.
The benefits of the regularization will apply to the obligations originated accrued until July 31, 2024, inclusive.
It applies to unregistered employment relationships, or poorly registered relationships, the latter being understood as those in which the employer has indicated a start date later than the actual one or a remuneration lower than that actually received by the worker. In this last case, concepts that were irregularly expressed as non-remunerative in the terms of article 223 bis of Law No. 20,744 may not be considered for the purposes of this regularization.
The regularization of labor relations will produce, among other effects:
a) the extinction of the criminal action provided for by Law 27,430 and condonation of infractions, fines and sanctions of any nature corresponding to said regularization, to the extent that there is no final sentence; and
b) the forgiveness of debt for capital and interest for certain social security obligations, including the National Social Works Regime established by Law No. 23,660 and the Work Risk Regime of Law No. 24,557, in the following percentages
Yo. Micro and Small Businesses and non-profit entities: NINETY PERCENT (90%).
ii. Medium Enterprises, section 1 and section 2: EIGHTY PERCENT (80%).
iii. Other employers: SEVENTY PERCENT (70%).
The debt forgiveness percentage will be ONE HUNDRED PERCENT (100%) with respect to the National Health Insurance System Regime, provided for in Law No. 23,661, and the Occupational Risk Regime established in Law No. 24,557. .
The benefits of regularization will be appropriate to the extent that the employer cancels the debt that has not been forgiven, under any of the following modalities:
a) Payment in cash, under the conditions established by the FEDERAL ADMINISTRATION OF PUBLIC REVENUES (AFIP), in which case the capital debt accrued until July 31, 2024 and interest accrued until the date of accession to the Regularization Regime that had not been forgiven will be reduced by FIFTY PERCENT (50%), or
b) Through the Payment Facilities Plan that, for these purposes, the AFIP provides, establishing the maximum amount of installments, the financing interest rate and the percentage of the payment on account to be deposited, according to the type of subject at the time. of accession.
The period included in the regularization will be considered as service time and will be computed for the purposes of accrediting:
Probation
The modification of the trial period will apply to employment relationships initiated on or after July 9, 2024, the date of entry into force of Law 27,742.
Labor Termination System
The Labor Termination System is an alternative regime agreed upon within the framework of the Collective Labor Agreements that grants the possibility of replacing the compensation for seniority provided for in article 245 of the Labor Contract Law No. 20,744, as well as any another compensation item whose calculation takes the aforementioned compensation as a parameter, including, but not limited to, dismissal without cause, indirect dismissal, dismissal due to force majeure, termination due to death of the worker, retired worker, among others.
The Labor Termination System to be agreed upon must determine the causes, facts and/or conditions under which a monetary benefit must be paid to the worker upon termination of the employment relationship.
In turn, it must define the amount of payments that must be paid to the worker in each case and the payment methods for said monetary benefit.
In all cases, differential treatment must be established in favor of the worker dismissed without just cause.
Likewise, the Labor Termination System may contemplate the use of severance funds and/or the use of collective or individual insurance, for which it must respect the requirements of the Decree.
The Collective Labor Agreement must establish that, at the beginning of a new employment relationship, the employer and the worker will agree whether they are governed by any labor termination system contemplated in said agreement or by the compensation system provided for in the Labor Contract Law No. ° 20,744.
The option formulated by mutual agreement between the employer and the employee can only be modified by written agreement of both parties.
Collective Labor Agreements may establish multiple severance fund systems, complying, in any case, with the requirements of the Decree, and may agree on Labor Termination Systems with different conditions, modalities and amounts depending on the type and characteristics of the company, activity. or subsector, complying at least with the conditions provided in the Decree.
The payment to the worker of the resulting sums through the Labor Termination System will have a full, total and definitive cancellation effect on the compensation they replace.
In the case of labor relations that have begun prior to the entry into force of the Labor Termination System agreed in the Collective Labor Agreement, the parties may agree by mutual agreement on the change to the Termination System. The Collective Labor Agreement may determine a special regime for these workers.
The Labor Termination System must specify its operation for the cases of termination of the employment relationship established by the Decree.
The Labor Termination Systems must be established under one of the following modalities:
a) Individual cancellation system.
b) Individual or collective Termination Fund System.
c) Individual or collective Insurance System.
The substitute amounts of compensation paid to workers within the framework of the Severance Systems established in these Regulations will, for the purposes of Income Tax, be treated as established for the aforementioned compensation.
Regardless of the existence or not of a Labor Termination System, employers may contract insurance with the purpose of fully or partially insuring the amount of compensation that they must pay for a dismissal within the assumption of article 245 of the Employment Contract Law. Job No. 20,744, as well as any other compensation item whose calculation takes the aforementioned compensation as a parameter.
Independent workers
The independent worker may count on the collaboration of up to THREE (3) collaborating independent workers under the regime of article 97 of Law No. 27,742, who will be considered not to be linked under an employment contract.
All of them must be registered in the General Regime of Taxes and Social Security Resources related to activities that are not carried out in a dependency relationship and must provide a sworn statement before the AFIP regarding the independent nature of the relationship.
Independent workers may have a personal accident coverage system.
The relationship between the independent worker and the collaborating independent workers will have the following characteristics:
a) The possibility of the collaborating independent worker carrying out activities simultaneously may not be limited or restricted. The independent collaborating worker will also have the freedom to simultaneously maintain collaboration, work or service provision contracts with other contractors.
b) Either party may terminate the collaboration relationship at any time.
c) The independent worker will not be able to maintain valid, simultaneously, contracts with more than THREE (3) independent workers collaborating under this modality.
It will not apply when it is presumed that an employment relationship in a dependency relationship was replaced by a relationship between the parties with a different legal framework.
