2024-02-26 03:04:41
Decree 194/2024
DNU-2024-194-APN-PTE – Provisions.
City of Buenos Aires, 02/23/2024
HAVING SEEN File No. EX-2024-16202931-ANSES-DGDNYP#ANSES, Laws Nos. 24,714, its amendments and supplements, 27,160 and its amendments, Decree Nos. 1667 of September 12, 2012, 1668 of September 12, 2012, 101 of February 28, 2023 and 70 of December 20, 2023, and
CONSIDERING:
That through the aforementioned Law No. 24,714, its complementary and amending regulations, the Family Allowances Regime was instituted with national and mandatory scope for workers who provide paid services in a dependency relationship in national private and public activity; for beneficiaries of the Work Risk Law and Unemployment Insurance; for those registered and contributing to the Simplified Regime for Small Taxpayers (RS) established by Law No. 24,977, its supplements and amendments; for the beneficiaries of the Argentine Integrated Pension System (SIPA), the Non-Contributory Pension Regime for Disability and the Universal Pension for the Elderly; as well as for the Pregnancy Allowance for Social Protection and the Universal Child Allowance for Social Protection.
That article 3 of the aforementioned law established the remuneration limits that workers had to receive to be entitled to Family Allowances.
That, for its part, article 1 of Decree No. 1667/12 established that the limits that condition the granting or amount of Family Allowances of the Regime established in Law No. 24,714, its amendments and supplements, will be calculated in depending on the total income corresponding to the family group.
That article 2 of Decree No. 1668/12 determined the income limit of each member of the family group, which excludes said group from the collection of Family Allowances.
That article 1 of Law No. 27,160 provides that the calculation of the mobility of the amounts of family and universal allowances, as well as the income ranges of the family group provided for in Law No. 24,714, its complementary regulations and amendments, with the exception of that established in paragraph e) of article 6 of the aforementioned law, will be carried out in accordance with the provisions of article 32 of Law No. 24,241 and its amendments.
That article 1 of Decree No. 101/23 replaced article 5 of Law No. 27,160, establishing that the income limit provided for in article 2 of Decree No. 1668/12 is equivalent to the amount provided for in the penultimate paragraph of subsection c) of article 30 of the Income Tax Law (to in 2019) and its modifications; while the maximum income limit corresponding to the family group referred to in article 1 of Decree No. 1667/12 is the one resulting from doubling the amount mentioned first.
That, in this sense, article 6 of Law No. 27,160 determined that the same holder might not receive benefits from the Family Allowances Regime and, at the same time, apply the special deduction for children or spouses provided for in the Family Tax. the earnings.
That the ARGENTINE REPUBLIC is going through a situation of unprecedented severity, generating profound imbalances that negatively impact the entire population, especially socially and economically.
That, by virtue of this, article 1 of Decree No. 70/23 declared a public emergency in economic, financial, fiscal, administrative, pension, tariff, health and social matters until December 31, 2025.
That the NATIONAL STATE has, among its main commitments, the protection of citizens, guaranteeing them social security benefits, especially prioritizing the inclusion and care of groups and people who present greater conditions of vulnerability, as established in the NATIONAL CONSTITUTION and in International Treaties with constitutional hierarchy.
That the Social Security System is an indispensable tool for the redistribution of resources and its modification processes are a fundamental tool to ensure that coverage reaches the population for which public policies have been designed, updating decisions to reality. prevailing and taking into consideration the sustainability of the regime.
That in the indicated terms it is necessary to replace article 5 of Law No. 27,160 and its modifications, establishing the income limit established in article 2 of Decree No. 1668/12, which will be equivalent to the amount of PESOS UN MILLION SEVENTY-SEVEN THOUSAND FOUR HUNDRED THREE ($1,077,403), and the one established in article 1 of Decree No. 1667/12 will be the one that arises from duplicating the one mentioned first.
That the purpose of this measure is to implement an equitable distribution of resources based on the cardinal principle of social solidarity in response to the rational, effective and efficient use of public resources.
That the NATIONAL SOCIAL SECURITY ADMINISTRATION (ANSES), a decentralized body acting within the scope of the UNDERSECRETARY OF SOCIAL SECURITY of the SECRETARIAT OF LABOR, EMPLOYMENT AND SOCIAL SECURITY of the MINISTRY OF HUMAN CAPITAL, has intervened by maintaining that the new income limit of the family group that determines the collection of Family Allowances was calculated by applying the mobility corresponding to the month of December 2023 and that established for the month of March 2024 on the value corresponding to the month of September 2023.
That, likewise, it is necessary to repeal Article 6 of the aforementioned Law No. 27,160.
That the adoption of this measure is urgent to overcome the emergency situation that affects our country.
That the particular nature of the situation raised and the urgency required for its resolution make it difficult to follow the ordinary procedures provided for by the NATIONAL CONSTITUTION for the enactment of laws, therefore the NATIONAL EXECUTIVE BRANCH adopts this measure on an exceptional basis.
That Law No. 26,122 regulates the procedure and scope of the intervention of the HONORABLE CONGRESS OF THE NATION regarding the Decrees of Necessity and Urgency issued by the NATIONAL EXECUTIVE POWER, pursuant to the provisions of article 99, paragraph 3 of the NATIONAL CONSTITUTION.
That the aforementioned law determines that the PERMANENT BICAMERAL COMMISSION has the authority to rule on the validity or invalidity of the Decrees of Necessity and Urgency, as well as to submit the opinion to the plenary session of each Chamber for its express treatment, within a period of TEN ( 10 working days.
That article 22 of Law No. 26,122 provides that the Chambers make decisions through separate resolutions and that the rejection or approval of the decrees must be express in accordance with the provisions of article 82 of the Magna Carta.
That it is appropriate to empower the SECRETARIAT OF LABOR, EMPLOYMENT AND SOCIAL SECURITY of the MINISTRY OF HUMAN CAPITAL and the NATIONAL ADMINISTRATION OF SOCIAL SECURITY (ANSES), within the scope of their respective powers, in order to establish the necessary adaptation mechanisms and dictate the explanatory and complementary rules.
That the permanent legal advisory services of the NATIONAL SOCIAL SECURITY ADMINISTRATION (ANSES) and the MINISTRY OF HUMAN CAPITAL have taken the intervention of their competence.
That this measure is dictated in use of the powers conferred by article 99, paragraphs 1 and 3 of the NATIONAL CONSTITUTION.
Thus,
THE PRESIDENT OF THE ARGENTINE NATION IN GENERAL AGREEMENT OF MINISTERS
DECREE:
ARTICLE 1.- The third paragraph of article 1 of Law No. 27,160 and its modifications is replaced, which will be worded as follows:
“Mobility will be applied to the amount of family allowances and to the updating of the limits and income ranges of the family group that determine the collection, in cases where their use is appropriate.”
ARTICLE 2.- Article 5 of Law No. 27,160 and its modifications are replaced, which will be worded as follows:
“ARTICLE 5.- The income limit established in article 2 of Decree No. 1668 dated September 12, 2012 will be equivalent to PESOS ONE MILLION SEVENTY-SEVEN THOUSAND FOUR HUNDRED THREE ($1,077,403).
The maximum income limit corresponding to the family group referred to in article 1 of Decree No. 1667 dated September 12, 2012, applicable to persons entitled to sections a) and b) of article 1 of Law No. 24,714 and its amendments, will be the amount resulting from doubling the amount of the maximum individual income limit provided for in the preceding paragraph.”
ARTICLE 3.- The income limit provided for in the preceding article includes the update provided for in Law No. 27,160 and its modifications, in terms of the mobility that corresponds to the monthly March 2024.
ARTICLE 4.- The provisions of articles 1 and 2 of this decree will apply to family allowances whose payment is made from the month of February 2024.
ARTICLE 5.- The SECRETARIAT OF LABOR, EMPLOYMENT AND SOCIAL SECURITY of the MINISTRY OF HUMAN CAPITAL and the NATIONAL ADMINISTRATION OF SOCIAL SECURITY (ANSES), within the scope of their respective powers, are empowered to dictate the explanatory and complementary regulations necessary to the implementation of this measure.
ARTICLE 6.- Article 6 of Law No. 27,160 is repealed.
ARTICLE 7.- This decree will come into force on the day of its publication in the OFFICIAL BULLETIN.
ARTICLE 8.- Report to the PERMANENT BICAMERAL COMMISSION of the HONORABLE CONGRESS OF THE NATION.
ARTICLE 9. – Communicate, publish, give to the NATIONAL DIRECTORATE OF THE OFFICIAL REGISTRATION and archive.
MILEI – Nicolás Posse – Guillermo Francos – Diana Mondino – Luis Petri – Luis Andres Caputo – E/E Mariano Cúneo Libarona – Mariano Cúneo Libarona – Patricia Bullrich – Mario Antonio Russo – Sandra Pettovello
e. 26/02/2024 N° 8807/24 v. 26/02/2024
1708922598
#OFFICIAL #BULLETIN #ARGENTINE #REPUBLIC #FAMILY #ALLOCATIONS
