The Federal Public Revenue Administration (Afip) established this Tuesday the mechanism that employers must follow to request the withdrawal from the Emergency Assistance Program for Work and Production (ATP), through general resolution 4719/2020 published in the Official bulletin.
It enables companies to reimburse the benefit of the complementary salary received from their dependent workers.
With respect to wages earned in April, employers have time to return the benefit until May 31, inclusive.
For the assets accrued in May and the following months -in case the benefit is extended- the regulations establish that the reimbursement of the Complementary Salary may be made until the 20th, inclusive, of the month in which the payment was made.
The interest to be applied on the principal amount, that is, the amount of the benefit that is reimbursed, will be calculated from the date the sums have been credited to the workers’ accounts, until the date of the effective transfer.
The total amount of interest will arise from applying to the capital the evolution of the Reference Stabilization Coefficient (CER) between said dates.
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