ANSES has incorporated a consultation channel that allows finding out through the CUIL number if the worker is included in the benefit
A consultation channel has been incorporated from ANSES that allows to find out through the CUIL number if the worker is included in the benefit and the collection date of the same.
To access this consultation, you must enter https://servicioscorp.anses.gob.ar/ATPConsulta/
There The CUIL number must be entered and depending on the case, the date of collection of the benefit or that the employee is not registered will be reported. to receive state aid.
“We recall that the complementary salary is one of the benefits granted by Decree 332/2020 within the framework of the Work and Production Assistance Program and it is compensation paid by the State to pay part of the wages of the workers of the private sector according to the conditions and requirements established in the relevant regulations, “they point out from the Accountant’s Blog.
Through Administrative Decision 721/2020, the Office of the Cabinet of Ministers made important modifications to the criteria for accessing the benefits of the ATP Program.
Sebastián M. Domínguez, Partner of SDC Asesores Tributarios, details the most relevant modifications:
1. Companies that started activity as of March 13, 2019 (but before January 1, 2020)
Although this new criterion could be interpreted to refer to those who started activities with after April 12, 2019, when analyzing point 4 of Act 8 that is approved, we interpret that it applies to activities started as of March 13, 2019.
Consequently, for the cases of companies that do not register billing in the period March 12 to April 12, 2019 due to having started their activity after the first of the dates, it is resolved to consider billing for the period from November 12 to December 12, 2019 to make the comparison with the period March 12 to April 12, 2020 and evaluate the evolution of the impact of the pandemic.
It is not clear whether the billing data that the AFIP has in its databases will be considered. (It would be the most reasonable) or if a third stage should be enabled for these employers to report it as it happened in April.
In this case, something particular is not contemplated for those who started activities from December 13, 2019 until December 31, 2019.
Instead, The case of those who started activity from January 1, 2020 is considered., through the criteria that we will comment below.
2. Companies that started activity as of January 1, 2020
For those employers who started activities since January 1, 2020, it is resolved to consider that they meet the requirements to access benefits of the ATP Program.
This decision is based on the fact that these companies are more vulnerable because they are newly created companies and, consequently, they are considered to carry out a “critically affected activity”, in the terms of subsection a) of Article 3 of Decree 332 / 2020.
Consequently, in these cases the variation in billing will not be analyzed..
It is the first time that it is resolved to grant the benefits of the ATP Program if a single requirement of those established in Art. 3 of Decree 332/2020 is met, in this case “activity critically affected”.
It was a request that was being made because these employers were left out of aid and in many cases it was essential for them to be able to pay the salaries of their employees.
3. Companies with main activity declared outdated by a previous nomenclator
In the case of companies that have not updated their main activity in accordance with the current nomenclator, it is resolved that the AFIP implement its re-registration in order that, sIf they meet the established requirements, they can access the benefits of the ATP Program.
4. Relaxation of the sales drop requirement to access benefits
Through Administrative Decision (JGM) 591/2020, it was resolved that the requirement for a substantial drop in sales occurred to the extent that the nominal variation of the billing for the period between March 12 and April 12, 2020 regarding the same period of the year 2019 out of 0 or less than 0.
In other words, the employer did not have to register a nominal increase in its invoicing.
In practice, and considering an interannual inflation of approximately 50%, this decision implied a decrease in invoicing, in real terms, of approximately 33%.
The Administrative Decision (JGM) 721/2020 modifies this criterion, increasing the variation in the billing level to a positive 5% in the period between March 12 and April 12, 2020 compared to the same period in 2019.
Considering the estimated annual inflation of 50%, this modification implies that the benefits of the ATP Program can be accessed when there is a decrease in invoicing, in real terms, of approximately 30%.
The same criteria is also adopted for employers who started their activity as of March 13, 2019 and they must take as a billing base the period November 12 to December 12, 2019.
A not less important issue, which will surely be clarified in a future Administrative Decision, is that the rule refers to modifying the criteria adopted in point II, section 1, subsection 1.2, of Act 4, but in reality the critic was adopted in the subsection 1.3.
5. New activities covered
New activities are added to the list of those affected by the coronavirus.
This allows employers that carry out these main activities to access the Supplementary Salary benefit. and one of the following benefits: the reduction to 95% of employer contributions destined for SIPA or postponement of its payment, to the extent that they meet the requirements duly established by Administrative Decisions of the Head of Cabinet of Ministers.
6. Benefit for employers with more than 800 employees as of February 29, 2020
It is resolved to grant the Supplementary Salary benefit to all employers whose staff has registered more than 800 employees as of February 29, 2020, to the extent that their main activity is included in the lists of activities affected by the pandemic, provided they comply with the established conditions.
7. Validity of affidavits
It is established to consider as valid the original affidavits filed between April 21 and 23, 2020, for employers who joined the ATP Program between those dates.
We recall that this was the second registration that was opened to the ATP Program through General Resolution (AFIP) 4702 by extending the terms established by General Resolution (AFIP) 4693 modified by General Resolution (AFIP) 4698.
The reasons why it is specifically provided that these affidavits will be considered valid are not explained.
It could be interpreted that special controls would not be carried out as data crossing over the invoice amounts reported at that time.
Likewise, we must emphasize that it refers exclusively to the original sworn statements and not to the amending ones that may have been presented by those subjects to whom the AFIP enabled the possibility of modifying the declared sales that they had declared between April 13 and 16. 2020, the first deadline to do so.
8. Zero rate credits for self-employed workers
Several issues are resolved:
1) Expansion of those who can process the Zero Rate Credit
The possibility of obtaining Zero Rate Credits is granted to self-employed workers who do not make contributions to the Argentine Integrated Social Security System but who are affiliated to the provincial professional funds.
2) Freelancers who started activity after March 20, 2019
For the purposes of determining if your billing decreased, the billing period from November 20 to December 20, 2019 will be used as the basis for comparing it with the billing period from March 20 to April 19, 2020.
We understand that it would be unreasonable to take 31 billing days in 2019 as the base period and compare it to 32 billing days in 2020.
The criterion should be modified, establishing the comparison of the same number of billing days in both periods.
There is no particular contemplation for those who started activities between December 21 and December 31, 2019.
3) Freelancers who started activity since January 1, 2020
It is resolved to consider that its activity is critically affected in the terms of the initiation a) of art. 3 of Decree 332/2020 and that they have the right to request Zero Rate Credit.
That is, in these cases the self-employed person’s billing will not be analyzed.
4) Relaxation of the billing drop requirement.
It is resolved to establish that the Zero Rate Credit may be requested by those self-employed who have had a variation in the billing level of up to 5% positive nominal in the period between March 20 and April 19, 2020, with respect to the same period of year 2019.
We recall that until now there should have been a nominal drop in billing in the comparison of both periods.
We understand that the same flexibility also applies to those who must compare billing from November 20 to December 20, 2019 compared to billing for the period March 20 to April 19, 2020.
9. Reiteration of request for reports to the Ministries of Education, Transport and Health
The request for reports to the Ministries of Education, Transport and Health was reiterated in order to carry out a detailed evaluation of these sectors for inclusion in the ATP Program.
It happens that by Administrative Decision 663/2020 it was decided to defer the analysis of access to the ATP Program in relation to certain activities related to the transport, health, insurance and education sectors, in the terms and for the reasons indicated in Act 5, until the necessary information is available.
Consequently, many employers that carry out the main activities included in this deferral found that, initially, the AFIP service indicated that they had access to the Complementary Salary Benefit and the postponement of the payment of employer contributions destined to SIPA, but, in yesterday, that indication no longer appeared.
This has raised concern in these employers who need, in many cases, the assistance of the State to pay the wages of their workers.
It would be convenient if the criteria can be established as soon as possible to access the benefits.
10. Pending issues not included
Although there are different issues that can be discussed regarding the defined requirements to access benefits, we consider it appropriate to comment on two:
10.1. Employers with workers affected by the coronavirus
Decree 332/2020 contemplates that one of the criteria to access the benefits of the ATP Program is that a significant number of workers infected by COVID 19 are verified or in compulsory isolation or with work exemption for being in a risk group or family care obligations related to COVID 19.
Until now, this criterion has not been considered to grant benefits.
It is important that it be considered because there may be employers who fit into this situation and need the help of the State.
10.2. Billing is not charging
Since Decree 332/2020 was issued, we have been reiterating that “Billing is not charging”.
The Decree considers as one of the criteria to access the benefits of the ATP Program the substantial reduction in billing after March 12, 2020.
The problem is that, in practice, employers who do not fit into the parameters are verified to consider a substantial reduction in billing, but their collections since March 12, 2020 are substantially lower or may even be non-existent.
Employers in this situation also need help to pay the salaries of their employees, which is why the Decree should be modified and the “Substantial reduction in their collections after March 12, 2020 should be considered.
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