Decreto de necesidad y urgencia 669/2019
Author | Enrique M. Stile,José M. Llano,Rodrigo Solá Torino,Guillermo Matías Osorio,Diego S. Kelly,Javier E. Patrón |
Published date | 02 October 2019 |
Date | 02 October 2019 |
Law Firm | Marval O'Farrell Mairal |
El DNU establece, principalmente, 3 modificaciones con respecto a la redacción anterior, que había sido introducida por la Ley N° 27.348, dictada en el año 2017:
- En primer lugar, dispone que será el Ministerio de Salud y Desarrollo social el encargado de elaborar y difundir el índice de actualización RIPTE. Hasta este momento era la Secretaría de Seguridad Social del Ministerio de Trabajo, Empleo y Seguridad Social quien publicaba el índice, por disposición del art. 8° de la Ley 27.663 dictada en el 2012.
- Modifica la tasa de actualización del monto del ingreso base para el cálculo de las indemnizaciones por incapacidad definitiva y muerte del trabajador. El artículo modificado en 2017 disponía que “Desde la fecha de la primera manifestación invalidante y hasta el momento de la liquidación de la indemnización por determinación de la incapacidad laboral definitiva, deceso del trabajador u homologación, el monto del ingreso base devengará un interés equivalente al promedio de la tasa activa cartera general nominal anual vencida a treinta (30) días del Banco de la Nación Argentina.” El DNU establece que la actualización en dicho período se hará por aplicación de un “interés equivalente a la tasa de variación de las Remuneraciones Imponibles Promedio de los Trabajadores Estables (RIPTE) en el período considerado”.
La tasa activa del Banco Nación correspondiente a 2018 fue de 40,63%, mientras que el índice RIPTE fue de 27,1%. Por lo tanto, se puede concluir que el DNU reduce la actualización de las indemnizaciones a pagar en los mencionados supuestos.
La modificación del índice lo es únicamente para la actualización del ingreso base en el período entre la primera manifestación invalidante hasta el momento en que la ART debe cumplir con la...
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