SCHEMES FOR FAMILY ALLOWANCES
Law 27160
Family Allowances. Mobility.
Sanctioned: July 15, 2015
Enacted: July 16, 2015
The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.
Law:
ARTICLE 1- The family allowances provided for in Law 24,714, its supplementary and amending rules, with the exception of that laid down in Article 6 (e) of Law 24,714, shall be mobile.
The calculation of the mobility index shall be carried out in accordance with the provisions of the Annex to Law 26,417.
The mobility shall apply to the amount of family allowances and to the updating of the income ranges of the family group that determine the recovery, in the cases in which they are used.
In no case shall the application of that index produce a decrease in the value of the allocation.
( Note Infoleg : by art. 1 ° of the Resolution No 175/2017 of the National Administration of Social Security B.O. 19/9/2017 it is established that the value of the mobility provided for in this article and its modifications corresponding to the month of September 2017, is 13.32% (thirteen with thirty-two by CIENTO), as provided for in the ANNEX to Law No 26,417. Previous Value : Resolution No 33/2017 of the National Administration of Social Security B.O. 10/3/2017; Resolution No 299/2016 of the National Administration of Social Security B.O. 5/9/2016; Resolution No 32/2016 of the National Administration of Social Security B.O. 26/2/2016. )
( Note Infoleg : by art. 1 ° of the Resolution No 616/2015 of the National Administration of Social Security B.O. 23/11/2015, the opportunity to apply the rates of mobility for each type of household allowance, mentioned in the reference standard, is established.
ARTICLE 2- The value of the Universal Allowance per Child for Social Protection and the Pregnancy Allowance for Social Protection, for the holders resident in the areas provided for in Law 23.272, as amended by Law 25,955, consisting of the provinces of La Pampa, Río Negro, Chubut, Neuquén, Santa Cruz, Tierra del Fuego, Antarctica and Islands of the South Atlantic and the Patagonese Party of the province of Buenos Aires, will have a differential amount consistent in applying the coefficient one with three we say (1, 3) on the basis of the current allocation for each period.
( Note Infoleg : by art. 2 ° of the Resolution No 616/2015 of the National Administration of Social Security B.O. 23/11/2015, it is established that the differential amount of the Universal Allowance for Social Protection and the Allowance for Social Protection, to which the present refers Article shall be determined by taking into consideration the address and the payment of the holder registered at the bases of this Administration, at the time of the liquidation.
ARTICLE 3- The National Administration of Social Security (ANSES) shall be responsible for the calculation of mobility in accordance with the guidelines laid down in this Law.
ARTICLE 4 °- The mobility laid down in this law shall be applied for the first time in the calculation of the month of March 2016.
ARTICLE 5- The revenue ceiling provided for in Article 3 of Law 24,714 and its amendments shall be adjusted in accordance with the variation in the non-taxable profit and/or in the deductions for family charges provided for in Article 23 (b) of the Law on Income Tax, (t.o. in 1997) and its amendments and additions.
ARTICLE 6- The same holder may not receive benefits from the family allowances scheme and at the same time apply the special deduction per child or spouse provided for in the Income Tax.
ARTICLE 7- The National Administration of Social Security (ANSES) shall be responsible for the provision of the clarification and supplementary rules of this law.
ARTICLE 8- Contact the national executive branch.
GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE FIFTEENTH DAY OF JULY OF THE YEAR TWO THOUSAND FIFTEEN.
-REGISTERED UNDER NO 27160-
BELOVED BOUDOU. -JULIAN A. DOMINGUEZ. -Juan H. Estrada. -Lucas Chedrese.
