The Ministry of Labor, Employment and Social Security provided that employers who hire workers included in the private home staff regime may request a refund of up to 50% of the year-end bonus provided for in Decree No. 841/22, as long as they do not pay Income Tax, among other requirements.
The measure was adopted through a regulatory resolution that complements decree number 841 of December 16, 2022, which established a one-time non-remunerative allowance for workers in a relationship of dependency in the private sector for a value of 24,000 pesos. , to be paid in the course of the current month of December.
The resolution, with the number 1691/2022, published this Friday in the Official Gazette, establishes that employers who want to access the benefit must enter the documentation between January 16 and 23 next and the information required in an option that will be called “Refund Request – Decree No. 841/22”, in the Private Houses Portal of the Federal Administration of Public Revenues (Afip) website.
Requirements to request a refund
Those who request the reinstatement must present an affidavit, in which the total amount paid to the worker as the bonus is stated, and the salary receipt for the last accrued period of December 2022 with the inclusion of the bonus amount.
The bank account must also be entered in the name of the employer, identified with its corresponding Uniform Bank Code (CBU).
Other requirements demanded of employers are to have registered the labor relations with the personnel who work in their private home; and not have a salaried job and economic activity simultaneously under the simplified regime for small taxpayers in category “c” or higher or in the self-employment regime.
Besides, employers must not appear in the Registry of Employers with Labor Sanctions (Repsal); as well as having made a patrimonial declaration in the affidavits of the Tax on Personal Assets not exceeding 8,383,920 pesos.
It is also required not to be the owner of more than one real estate, of an automobile less than one year old, or of more than one automobile, or of a boat or aircraft.