exempts certain education costs and productivity bonuses

In the early hours of this Sunday, during the session of deputies, on the proposal of several official and opposition deputies and the trade union sector, the ruling party agreed with the Economy to incorporate 4 other changes to the initial Gains project. of Sergio Massa. These were approved during the specific vote on the project.

The aggregates are:

1. Bonus for productivity, cash flow failure and the like.

Bonuses for productivity, cash flow failure and similar concepts for the equivalent of 40% of the non-taxable tax base – $ 67,071 per year – are considered exempt from payment of earnings for workers who receive less than $ 300,000 in gross salary. It is estimated to reach 400,000 workers. The regulation of what is meant by “similar concepts” is delegated to the executive power.

Like the gross floor of $ 150,000, the $ 300,000 ceiling will be updated once a year based on changes in RIPTE (formal or registered wages).

Currently, the income tax law exempts from tax the difference between the value of overtime on public holidays and non-working days and ordinary time. This subsection of article 26 of the law is maintained, then a second paragraph is added with an additional and partial exemption for the wages received by workers as< prime de productivité >>,< défaut de paiement >> or similar concepts. With an annual limit of up to 40% of earnings tax-free and for workers whose gross monthly pay does not exceed $ 300,000.

2. Study costs.

In addition to the exemption from childcare and / or crèche costs for children up to 3 years of age, there is “the provision of educational tools for the sons and daughters of the worker and the granting or duly documented payment. of training or specialization courses or seminars and within the limit of 40% ”of the non-taxable base of the tax“ under the conditions set by AFIP ”. “Educational tool” includes, for example, computer or school clothing.

3. “Special supplements” invoiced by the personnel of the armed forces referred to in Article 57 of Law No. 19 101.

These supplements are: for a risky activity: for a tertiary title: and for a high specialization or for an unhealthy or painful area or environment. A tax cost of $ 15 million is estimated.

4. Exemption from overtime for health personnel.

This benefit is again extended until September 30, 2021, with exclusive effect for the compensation accrued for mandatory shifts (active or passive) and overtime, and any other concept that is specifically and additionally regulated by virtue of the emergency. health caused by COVID-19, for professionals, technicians, assistants (including those in gastronomy, cleaning services) and operational staff of public and private health systems. At this point, the pathogenic waste collection staff is added.