El Gobierno prorroga la reducción de las contribuciones patronales
Date | 08 February 2011 |
Published date | 08 February 2011 |
Law Firm | Marval O'Farrell Mairal |
A través del Decreto N° 68/2011, publicado el 31 de enero de 2011 en el Boletín Oficial, el Gobierno prorrogó hasta el 31 de diciembre de 2011 la vigencia del beneficio del Régimen de Regularización Impositiva, Promoción y Protección del Empleo Registrado, establecido por el artículo 16 de la Ley N° 26.476.
El beneficio consiste en una reducción de las contribuciones a cargo del empleador con destino a la seguridad social (con excepción de las contribuciones destinadas a la Obra Social y a la Aseguradora de Riesgos del Trabajo) de los nuevos dependientes que se contraten.
La reducción consiste en un descuento del 50% durante los primeros doce meses y un 25% durante los segundos doce. Sin embargo, el empleador no puede hacer uso de este beneficio en los siguientes casos:
a) Trabajadores que ya hayan sido declarados en el régimen de la seguridad social y continúen trabajando.
b) Trabajadores que en virtud de una relación de trabajo...
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