Integrated Pension And Pension System Afip - Full Standard Text

Original Language Title: SISTEMA INTEGRADO DE JUBILACIONES Y PENSIONES AFIP - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
INTEGRATED SYSTEM OF JUBILATIONS AND PENSIONS Decree No. 863/98 Appropriate measures for the restructuring of the form of care of the expenditure originated in the A.F.I.P., according to obligations related to the application, collection, control and judicial execution of the resources of the Social Security, the National Administration of Social Security, the Administrators of the Jubilee and Pension Funds, the Workers Risk Insurance Taxes Bs. As., 27/07/98. B. O.: 28/07/98.

VISTO, Act No. 24,241 and its amendments, establishing the Integrated Pension and Pension System, Decree No. 507 of 24 March 1993, ratified by Act No. 24,447 and Decree No. 2284 of 31 October 1991, 2741 of 26 December 1991, 2612 of 22 December 1993, 2745 of 29 December 1993, 1021 of 29 June 1994, 1156 of 14 October 1996, 1589 of 19 December 1996 and 618 of 10 July 1997 and

CONSIDERING:

That pursuant to article 3 of Decree No. 507 of 24 March 1993, ratified by Act No. 24,447, amending article 2 of Decree No. 2741 of 26 December 1991, was then entrusted to the GENERAL DIRECTION IMPOSITIVA, organism dependent at the time of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS, the application, collection, control and judicial execution of the resources of Social Security, corresponding to the national pension and pension regimes, whether of workers in relation to dependency or self-employed, family allowances and allowances, NATIONAL FUND OF EMPLEO and any other contribution or contribution that according to the current regulations, should be collected on payroll.

That the article also provides that the expenditure required by these new functions shall be covered by the funds from the said collection, deducting in advance of the transfer of such funds to the NATIONAL ADMINISTRATION OF SECURITY. SOCIAL, organism dependent on MINISTERY OF WORK AND SECURITY SOCIAL, a percentage to be determined.

That the Joint Resolution of the MINISTERIA AND PUBLIC SERVICES No. 462 and WORKING AND SOCIAL SECURITY was issued in due course No. 354 of 6 May 1993, by which, considering the transition situation of the year 1993, it was established that the attention of administrative expenditure originated at the time GENERAL DIRECTION IMPOSITIVA, a body under the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, pursuant to the functions transferred to it pursuant to Decree No. 507 of 24 March 1993, should be made only on contributions and contributions on payroll for the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, organism dependent on MINISTERY OF WORK AND SECURITY SOCIAL, determining a percentage of up to UNO CON SETENTA AND SEIS BY SCIENTY (1.76%) on such contributions and contributions as a maximum level of impact to the emerging needs of the tasks transferred to the then GENERAL DIRECTION IMPOSITIVA, organism dependent at the time of the MINISTERY OF ECONOMY AND PUBLIC SERVICES.

That Decree No. 2745 of 29 December 1993 amended the percentage set out in article 2 of the Joint Resolution, by placing it at a maximum of UNO WITH ANYTHING AND THREE BY SCIENTY (1.43%).

That in subsequent exercises, the expense originated at the time GENERAL DIRECTION IMPOSITIVA, agency dependent at the time of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, by the distribution system, was included in the National Administration Budget Law, as a resource of the then GENERAL DIRECTION IMPOSITIVA, an organism dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, listed as expenditure of the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, organism dependent on MINISTERY OF WORK AND SOCIAL SECURITY; who absorbs the costs of the functions assigned to the then GENERAL DIRECTION IMPOSITIVA, organism dependent at that time of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, of what was raised by the social security affected to that distribution system. The annual amount raised in the National Administration Budget Bill is determined by the SUBSECRETARIA OF BUDGET, agencies under the SECRETARIAT OF HACIENDA of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.

That Act No. 24,241 establishing the INTEGRATED SYSTEM of JUBILATIONS was partially promulgated on 13 October 1993 And PENSIONS made up of a public forecasting regime, through a distribution system and a projectional regime based on individual capitalization, for which it is expected that the capitalization of contributions to this regime will be carried out by pension and pension fund management companies.

That with this system the then IMPOSITIVE GENERAL DIRECTION, an organism dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, must have transferred the funds collected not only to the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, organism dependent on MINISTERY OF WORK AND SECURITY SOCIAL, due to the distribution regime, but also to the Trust Fund Administrators and Pensions, for the capitalization regime.

SUBJECT TO THE SECOND PROVISIONS, IN ACCORDANCE TO THE SECRETARY BODIES

That this means an inequality between the system receiving, instead, the same collection service.

That for the fulfillment of the legal obligation entrusted, the then GENERAL DIRECTION IMPOSITIVA, organ dependent at the time of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS, it has had to contract, externally, the provision of a comprehensive computer solution to address the administration of the PADRON OF APORTANTS OF THE INTEGRAD SYSTEM OF JUBILATIONS AND PENSIONS, taking into account also that with the subsequent enactment of Law No. 24,241 establishing the INTEGRAD SYSTEM of JUBILATIONS and PENSIONS, the assigned functions were increased considerably.

That following the decree No. 618 of 10 July 1997 the functions of the implementation, collection, control and judicial execution of the above-mentioned social security resources were attributed to the FEDERAL ADMINISTRATION OF PUBLIC INCOME, an agency under the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.

As a result, it is estimated that the form of care of expenditure originating from the FEDERAL ADMINISTRATION OF PUBLIC INCOME, an organism dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, in accordance with the above obligations, should be restructured by the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, organism dependent on MINISTERY OF WORK AND SOCIAL SECURITY, SUPERINTENDANCE OF HEALTH SERVICES, organism dependent on MINISTERY OF HEALTH AND SOCIAL ACTION, ADMINISTRATORS OF JUBILATIONS AND PENSIONS (AFJP), ASSISTERS OF RISKS (ART) SUPERINTENDANCE OF NATION FOLLOW-UPS, an organism dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES AND SUPERINTENDANCE OF RISK ASSESSMENTS OF WORK, an organism dependent on the MINISTERY OF WORK AND SECURITY SOCIAL, absorbs the cost of the expenses arising from the legal mandate imposed on the collecting agency, as long as they are the direct beneficiaries of the system, as the receiving entities of the contributions and contributions on the payroll, modifying the provisions of article 2 of Decree No. 2741 of 26 December 1991, as amended by article 3 of Decree No. 507 of 24 March 1993, extending the deduction to all social entities.

That also, the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, together with the MINISTERY OF WORK AND SECURITY SOCIAL, to set the corresponding percentage, which will be deducted from the collection of social security resources .except those referred to in article 87 (e) of Decree No. 2284 of 31 October 1991 prior to the transfer of funds to their destinations.

That the prolongation of the prevailing state contravenes the principle of equality that should govern among the beneficiaries of the established regimes, should be corrected immediately, since there is no valid argument that the collection agency must meet the costs of implementation, collection, control and implementation of the resources of Social Security.

That in the present are given the circumstances of exception that justify the dictation of a decree of necessity and urgency, in accordance with article 99, paragraph 3, of the NATIONAL CONSTITUTION, in response to the premura in transferring to its natural recipients the costs of the collection of contributions and contributions on the payroll, preventing such costs from continuing to impact in the era and specifically in the budget of the NATIONAL SECURITY SOCIAL, organism dependent on MINISTERY OF WORK AND SECURITY SOCIAL to the detriment of the universe of retirees and pensioners.

That the present is dictated in the use of the emerging powers of article 99, paragraph 3, of the NATIONAL CONSTITUTION.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION IN GENERAL AGREEMENT OF MINISTERS

RIGHT:

Article 1o Artículo Replace article 2 of Decree No. 2741 of 26 December 1991, with the wording imposed by article 3 of Decree No. 507 of 24 March 1993, ratified by Act No. 24.447, which shall read as follows:

"ARTICLE 2oO The FEDERAL ADMINISTRATION OF PUBLIC INCOME will be responsible for the implementation, collection, control and judicial execution of the resources of Social Security for:

(a) National pension and pension schemes, whether of workers in relation to dependency or self-employed.

(b) Family allowances and assignments.

(c) The National Employment Fund.

(d) Any other contribution or contribution that according to the current regulations must be collected on payroll. Funds from the collection will be automatically transferred to beneficiary entities: NATIONAL ADMINISTRATION OF SECURITY SOCIAL MINISTERY OF WORK AND SOCIAL SECURITY, SOCIAL ARTWORKS, SUPERINTENDANCE OF HEALTH SERVICES, organism dependent on the MINISTERY OF HEALTH AND SOCIAL ACTION, ADMINISTRATORS OF JUBILATIONS AND PENSIONS (AFJP) RISK ASSESSMENTS OF WORK (ART) SUPERINTENDANCE OF NATION FOLLOW-UPS, an organism dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, and SUPERINTENDANCE OF WORKING RISKERS, an organism dependent on the MINISTERY OF WORK AND SECURITY SOCIAL, and any other that affection is established for its administration, after deduction 87except those set out in article 87 (e) of Decree No. 2284 of 31 October 1991 del of the percentage to be determined by Joint Resolution of the MINISTERIES OF ECONOMY AND PUBLIC AND WORKING AND SECURITY SERVICES SOCIAL, for the attention of the expenditure that demand the functions entrusted to the FEDERAL ADMINISTRATION OF PUBLIC INCOME, agency dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, for the present article and the amounts appropriate to deposit by application of the provisions of Article 13, subject to Article 14, both of this Decree".

Art. 2°— The application of the percentage referred to in article 2 of Decree No. 2741 of 26 December 1991, shall be effected after deduction of the amounts appropriate in each case, in the form of bank charges of collection. Art. 3° 3 The provisions of Articles 1 and 2 of this Decree shall apply to the sums distributed from the Social Security from the first working day of the month following the publication in the Official Gazette. Art. 4°. Note the HONORABLE CONGRESS OF NATION. Art. 5°. Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Jorge A. Rodriguez. . Antonio E. González. Guido Di Tella. . Alberto Mazza. . Raúl E. Granillo Ocampo. Susana B. Decibel . Jorge Domínguez. . Carlos V. Corach. . Roque B. Fernández.