The one-time non-remunerative allowance will be equivalent to $24,000, and will be paid by employers in December 2022.
For Dra. Marina Simondegui Dept. Labor Legal Technician, Arizmendi
12/30/2022 – 10:33 a.m.
The executive branch, through the Decree 841/2022 (BO 12/17/2022)establishes the payment of a non-remunerative allowance once for workers in a relationship of dependency of the private sector that are governed by the following laws:
- Law 20744 of Employment Contract,
- Law 22,250, Construction Industry,
- Law 26,727, on Agrarian Work, and
- Law 26,844, of the Personnel of Private Houses.
The one-time non-remunerative allowance will be equivalent to the sum of up to twenty-four thousand pesos ($24,000), and ifIt will be paid by employers in December 2022.
When the provision of services is less than the legal or conventional working day, the workers will receive the non-remunerative allowance proportionally, according to the provisions of the applicable Collective Bargaining Agreement or according to the general rules provided for in the applicable legal regime according to the type of contract.
Non-remunerative allowance: how it is applied
The non-remunerative allowance It will be applied to workers who receive net salaries, including remunerative and non-remunerative concepts and excluding the Complementary Annual Salary, corresponding to the month of December 2022, less than the sum of pesos one hundred eighty-five thousand eight hundred fifty-nine ($185,859). or the proportional amount in the event that the worker’s provision of services is less than the legal or conventional working day.
The amount of the non-remunerative allowance will be equivalent to the following values:
- Twenty-four thousand pesos ($24,000) for workers who receive net salaries, in the month of December 2022, less than or equal to one hundred sixty-one thousand eight hundred and fifty-nine pesos ($161,859),
- The difference between pesos one hundred eighty-five thousand eight hundred fifty-nine ($185,859) and net wages greater than pesos one hundred sixty-one thousand eight hundred fifty-nine ($161,859) corresponding to the month of December 2022, for workers who receive net wages greater than the last amount indicated ($161,859).
The one-time non-remunerative allowance will be equivalent to $24,000, and will be paid by employers in December 2022.
When the worker’s provision of services is less than the legal or conventional working day, the amounts will be expressed in proportion to the working day.
The non-remunerative allowance may be absorbed until its concurrence with the one-time payment of non-remunerative allowances or equivalent benefits that have been agreed or are scheduled between November 2022 and January 2023 according to the salary agreement agreed in the Applicable Collective Labor Agreement.
Likewise, it is established that the Micro, Small and Medium Enterprises Tranche 1 that have MSME Certificate may reduce the advances of the Income Tax in an amount equivalent to fifty percent (50%) of the total amount paid for the non-remunerative allowance and defer its payment for the Year 2023, in accordance with what is established the Federal Administration of Public Revenues (AFIP).
In the case of employers “Employment Contract Regime for Private House Staff” (Law No. 26,844), the amount paid for the non-remunerative allowance is part of the consideration for the services rendered and may be deductible from Income Tax, in accordance with what is established by the Federal Administration of Public Revenues (AFIP). Those who are not affected by the possibility of tax deduction, may request a refund of up to fifty percent (50%) of the amount paid, in accordance with what is established by the Federal Administration of Public Revenues (AFIP).
