FEDERAL PROTECTED EMPLOYMENT SCHEME FOR PERSONS WITH DISABILITIES

Law 26,816

Create the Federal Protected Employment Regime for Persons with Disabilities. Sanctioned: November 28, 2012 Enacted in Fact: January 7, 2013

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc., are sanctioned by law:

FEDERAL PROTECTED EMPLOYMENT SCHEME FOR PERSONS WITH DISABILITIES Chapter I

ARTICLE 1-Creation and objectives. Create the Federal System of Protected Employment for Persons with Disabilities, with jurisdiction throughout the national territory of the Argentine Republic, which will have the following objectives: 1. Promote the employment development of persons with disabilities (a) by improving access to employment and making it possible to obtain, maintain and progress in protected and/or regular employment in the public and/or private sector. To this end, it will be necessary to promote the improvement of the skills, competences and attitudes of people with disabilities, according to the requirements of the local labour markets. 2. To promote the technical and economic strengthening of the Responsible Bodies for the generation of protected conditions of employment and production that include persons with disabilities. This Scheme shall be administered by the implementing authority, with the budgetary appropriations provided for in the budgets of the National Public Administration and, where appropriate, by the provincial governments and the Autonomous City of Buenos Aires, under the principles of co-responsibility, co-participation, cooperation and coordination, to ensure its effective and homogeneous operation throughout the national territory. The implementing authority shall coordinate the activities of the bodies involved in the development of this Regime and shall promote its strengthening. The implementing authority will promote, especially through the Federal Labor Council, the active participation of the provincial governments, the Autonomous City of Buenos Aires and the municipal governments of the country for technical assistance, the financing and control, as well as the incorporation of other national public bodies, in order to build a Federal Network for Protected Employment.

ARTICLE 2-Modes of Protected Employment and Responsible Bodies. The implementation of

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This scheme will be carried out through the following forms of employment: 1. Special Protected Workshop for Employment (TPEE); 2. Protected Production Workshop (TPP) and 3. Protected Working Groups (LPG). Bodies responsible for the first two (2) modalities, public or private non-profit entities with their own legal status may be responsible, whose qualification shall be determined according to the characteristics to be detailed in the (i) The Responsible Bodies shall be registered in the Register of Responsible Employment Bodies, which the implementing authority shall organise from the entry into force of this Law. To this end, they shall: (a) be legally constituted as legal persons; (b) be empowered by the implementing authority, subject to compliance with the requirements to be determined by the regulations; (c) be responsible for compliance with the rules; to be given for the management of the various forms of protected employment which are to be carried out.

ARTICLE 3-It will be called the Special Protected Workshop for Employment (TPEE), which aims to provide its members with special work to enable them to acquire and maintain the competences for the exercise of a job according to the demands of local labour markets and their functional possibilities. The Special Protected Workshops for Employment (TPEE) should promote the following actions for the benefit of their workers: 1. To promote educational terminality in the formal education system; 2. Training for employment in the (i) training and continuing training in accordance with the needs of local markets; 4. All activities which aim to improve their employment, social and family adaptation; 5. Support for the search for work and assistance for employment in: (a) Protected Production Workshops; (b) Protected Working Groups; (c) Public or Private Enterprises with Ordinary Formal Employment; (d) Independent Employment; (e) Microenterprises. 6. Joint with the Network of Employment Services, made up of the Municipal Employment offices created by the Resolution of the Ministry of Labour, Employment and Social Security No. 176 dated March 14, 2005, to facilitate job insertion.

Article 4 °-A Production Protected Workshop (TPP) is considered to be the one that develops productive, commercial or service activities for the market, and must provide its workers with paid employment and the provision of adaptation services labour and social needs. Its structure and organisation shall be similar to those to be adopted by ordinary undertakings, without prejudice to their particular characteristics and their social function. The Responsible Bodies may operate jointly or interchangeably under the terms of the Special Protected Workshop for Employment (TPEE) and/or the Protected Production Workshop (TPP), and may transfer their disabled workers to one another. mode, when the same is done for the benefit of these.

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ARTICLE 5-Protected Working Groups (LPG) shall be considered to be the sections or cells of public or private enterprises, consisting entirely of workers with disabilities.

Article 6 °-As determined by the regulations, the Responsible Bodies of the Special Protected Workshops for Employment (TPEE) and the Protected Production Workshops (TPP) will have to evaluate the functional competences of the people with disabilities included in the Federal Employment Regime Protected for their framing in one of those modalities. The application authority shall audit the procedure and may revoke the evaluations.

ARTICLE 7 °-Beneficiaries. Persons defined in Article 2 (2) of Law 22,431 and their amendments, who do not have a job and who express their decision to be inserted in a work organisation, may be incorporated in the different modalities of this Scheme. They must be registered with the Municipal Employment Offices referred to in Article 3 (6) of this Law, corresponding to their domicile and having the certification issued by the competent authority, in accordance with the provisions of the Article 3 ° of the said Law 22,431, its complementary rules and the specific provisions of the provincial legislation in force.

Article 8 °-Prior to the beginning of the relationship with the Body Responsible for a Special Protected Workshop for Employment or Production, it must be carried out in the terms provided for in Article 6 of this Law, a functional evaluation of the persons interested to be incorporated under the different modalities of the present regime, in order to determine the potential of their skills for the work.

ARTICLE 9-Support Personnel. With the aim of giving technical rationality to the development of the various forms of protected employment permitted, the present regime will finance the professional services of technicians, specialists or suitable personnel, who will constitute the Multi-disciplinary Support of Responsible Bodies. The members of the Multidisciplinary Support Team will have to respond to the directives that emanate from the Responsible Bodies and that they are necessary to carry out the management of the different modalities, to evaluate the functionality of the to promote social, labour and family integration and the tasks of administration resulting from their involvement. The regulations shall determine the number of staff to be part of the team, their specialties, remuneration and responsibilities, taking into account the size of the Responsible Body, the complexity of the task undertaken and the number of persons with disabilities included in each of the modalities provided for in this Law.

Chapter II

From the Special Protected Workshops for Employment (TPEE).

ARTICLE 10. -Characterization and Requirements. The characteristics set out in Article 3 of this law for the Special Protected Workshops for Employment (TPEE), imply for the Responsible Bodies that they are their holders, the following conditions:

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1. Workers with disabilities who perform there must be persons with disabilities, unemployed, with low productivity, with difficulties to be employed in a Protected Production Workshop (TPP), in a Working Group Protected (LPG) or formal employment according to the assessment carried out by the implementing authority, in accordance with the guidelines laid down by the regulations; 2. Workers with disabilities may perform tasks for the production of goods and/or services and for their marketing, in order to carry out training practices for employment, (a) to enable them to incorporate the skills and competences required in competitive work; 3. The revenue generated by the marketing of the product produced by the activity of such persons must be allocated exclusively to the strengthening of the achievements of the objectives assigned to the workshops by the present regime and/or to improve the quality of life of the workshops.

ARTICLE 11. -Obligations of the Special Protected Workshops for Employment (TPEE). The bodies responsible for the Special Protected Workshops for Employment (TPEE) shall: 1. Register as a holder of the modality to adopt and discharge the workers with disabilities, before the commencement of their personal benefit, in the register which must be enabled for that purpose; permanent and updated training according to the requirements of the labor markets, keep updated the same through the job training and implement the actions and programs generated by the implementing authority; 3. To provide workers with disabilities with the services of labour and social adaptation which are (a) to contribute to the achievement of the objectives of the present regime; 4. to monitor the development of workers with disabilities by promoting their development in higher productivity tasks, which will enable them to To improve their employability constantly; 5. To provide support to workers with disabilities in their search for employment and to develop work-related activities in conjunction with the offices of the Employment Services Network; 6. Coordinate the tasks of the multidisciplinary support team according to the guidelines to be determined by the regulations of the present regime.

ARTICLE 12. -Obligations of the Disability Workers of the Special Protected Workshops for Employment (TPEE). Disabled workers in a Special Protected Workshop for Employment (TPEE) should regularly attend the activities assigned to them, with a maximum daily working day of eight (8) hours and a minimum of four (4) hours, as determined in accordance with the operational possibilities of the operator and the availability of the workshop; observe punctuality; make efforts in the assigned activities and complete the rules to be determined by the regulations.

ARTICLE 13. -Special work arrangements. Special Work Scheme is considered to be established between a worker with a disability accredited by certification issued by competent authority and the Agency Responsible for a Special Protected Workshop for Employment (TPEE) where develop the special works detailed in the article 3 of the present. These special works do not constitute a contract of employment in relation to a dependency governed by the Law of Labour Contract 20.744 (t.o. 1976) and its modifications, without prejudice to the stimuli provided for in points (a) and (b) of Article 26 of this law.

Chapter III

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From the Protected Production Workshops (TPP).

ARTICLE 14. -Characterization and Requirements. The characteristics set forth in article 4 of this law for the Protected Production Workshops (TPP), imply for the Responsible Organisms that they are their holders, the following conditions: 1. The staff templates of the Workshops Production Protected (TPP) must be integrated at least 80% (80%) with persons with disabilities. This minimum will be 70% (70%) in the case of Protected Production Workshops (TPP) with less than ten (10) workers; 2. Protected Production Workshops (TPP) and their workers will have to produce goods and/or services, participating regularly in market operations, with the aim of generating income for the self-sustainability of this social enterprise; 3. The contract of work that is established is assumed for indeterminate time. However, contracts may be concluded for a specified period of time, where the nature of the task so requires, in accordance with the exceptions provided for in the Labour Contract Act 20.744 (t.o. 1976) and its amendments, as well as the rules legal and conventional ones that are applicable; 4. Carry out monitoring in the evolution of workers with disabilities, promoting their development in higher productivity tasks that allow them to constantly improve their capacity to be inserted into regular employment.

ARTICLE 15. -Obligations of the Protected Production Workshops (TPP). As an employer, the Responsible Bodies of the Protected Production Workshops (TPP) are obliged to: 1. Register as holder of the adopted modality and give the discharge of its employees, before the commencement of their personal benefit, in the register which must be enabled for that purpose; 2. Propender to the employment insertion of their workers in employment 3. To comply with the current labor and social security regulations, with the particularities provided for in this law.

Chapter IV

Of the Protected Working Groups (LPG)

ARTICLE 16. -Characterization and Requirements. The characteristics set out in Article 5 of this Act for the Mode of Protected Working Groups (GLP) shall mean for employers the following conditions: 1. The sections or cells must be composed of not less than two (2) workers in companies with up to twenty (20) employees, three (3) workers in companies with up to fifty (50) employees, and six (6) workers at least in companies with more than fifty (50) workers; 2. Protected Working Groups (GLP) shall provide the aid

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(b) technical and training measures necessary for the effective integration of persons with disabilities into their jobs enabling them to obtain and maintain a formal non-protected job; 3. If appropriate, by reason of the type and degree of (a) the disability of workers must provide a support service for employment, which will contribute to the adaptation of workers with disabilities to their job. This service may be provided through a public or private organization or service or through the establishment of a system of internal employment tutoring.

Chapter V

Special Scheme for Social Security for Protected Employment

ARTICLE 17. -Creation. Institute, with national scope and subject to the provisions of this law, the Special Social Security System for Protected Employment, which shall include the workers covered by this standard, to which it shall provide coverage for the The following contingencies: (a) Old age, invalidity and survival; (b) Illness; (c) Family loads; (d) Risks of work. The workers covered by this law will be considered members of the Public Pension Scheme of the Argentine Pension System (SIPA), which is regulated by Law 26,425 and its amendments. Such a system shall cover the circumstances of old age, invalidity and death, without prejudice to the provisions of laws 20.475 and 20.888.

ARTICLE 18. -Exclusion. This scheme shall not apply to workers in relation to their dependants who, without being beneficiaries of the Federal Employment System Protected for Persons with Disabilities, provide services in Special Protected Workshops for Employment (TPEE), Protected Production Workshops (TPP) or in Protected Working Groups (LPG).

ARTICLE 19. -Benefits. Workers in the scheme set up by this Law shall be entitled to: (a) the benefits provided for in Article 17 of Law 24.241 and their amendments, as long as they are compatible with this scheme; medical-care of the National Health Insurance System (law 23,661), with the limitations and scope that it establishes; (c) the family allowances provided for in law 24.714 and its modifications; (d) the cash benefits and in species provided for in Chapters IV and V, respectively, of Law 24,557 and its amendments.

ARTICLE 20. -Requirements. In order to access the Universal Basic Provision (PBU), as set out in Article 19 of Law 24.241 and its amendments, twenty (20) years of services and forty-five (45) years of age will be required, provided they prove that during the ten (10) years prior to the cessation or

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application of the benefit provided services in Special Protected Workshops for Employment (TPEE), Protected Production Workshops (TPP) or in Protected Working Groups (LPG). Disabled members will be entitled to retirement due to disability, who during their performance in Special Protected Workshops (TPEE), Protected Production Workshops (TPP) or Protected Working Groups (LPG), are disabled in Total form to carry out those activities that their initial capacity allowed them to perform. In the event of not having 20 years of service or not crediting the ten (10) years of contributions prior to the cessation or the application of the benefit, the beneficiaries of this scheme shall be recognized for the services and requirements referred to in the is subject to a fee for contributions omitted, which will be deducted in monthly instalments from the benefit of this pension scheme.

ARTICLE 21. -Contributions and Contributions. The contributions and contributions that the national laws impose on the worker and the employer, with respect to the workers included in the present regime who provide services in the Protected Production Workshops (TPP) or in the Protected Working Groups (LPG) shall be replaced by the stimuli provided for in points (c) and (d) of Article 26 of this Law. In such cases, the amount of the remuneration or income is exempted from the minimum limit referred to in Article 9 of Law 24.241. The regulation will determine the basis of calculation according to which the benefits detailed in Article 19 of this law will be financed, corresponding to the disabled workers who perform in the Special Protected Workshops. for Employment (SPE).

ARTICLE 22. -Financing. The benefits described in points (a) and (c) of Article 19 of this Regulation shall be financed exclusively from the resources listed in points (d), (e), (f), (g) and (h) of Article 18 of Law 24.241 and its amendments. The coverage described in article 19 (b) of this law shall be financed by the national state, in accordance with the rules laid down by the regulations. The appropriations required to comply with Law 24,557 and its amendments and Article 19 (d) of this Law shall be charged annually to the budget for the jurisdiction of the Ministry of Labour, Employment and Security. Social.

ARTICLE 23. -Compatibility. The perception of the sums which by any concept are payable in favour of persons with disabilities by the activities developed in the context of this law, will be compatible with the perception of any type of pension or benefit founded on the employment disability of the holder, either of a non-contributory nature; agreed by the Argentine Contingency System (SIPA) or by any other public social security system, national, provincial, municipal, or the Forces Armed, or Security or Defense. This compatibility shall apply in cases where the total remuneration of the tasks carried out does not exceed the equivalent of three (3) minimum retirement benefits. If not, they must make a corresponding choice to the respective authority, either by their representative, proxy or curator, as appropriate. The option exercised in no case will matter the extinction of the right, but only the suspension of its enjoyment during the lapse of delivery with absolute incompatibility.

ARTICLE 24. -System of Reciprocity. Services provided by workers with disabilities in the Special Protected Workshops for Employment (TPEE), Protected Workshops

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Production (TPP) or Protected Working Groups (LPG) shall be made available in the other pension schemes included in the system of reciprocity, with the age and service requirements laid down in Article 20 of this Law.

ARTICLE 25. -Implementation of the General Regime. The provisions of laws 23.661, 24.241, 24.557, 24.714 and their respective amendments shall be applicable as soon as they are not opposed to the present arrangements.

Chapter VI

Of the stimuli and their funding

ARTICLE 26. -Stimulus. The Special Protected Workshops for Employment (TPEE) and the Protected Production Workshops (TPP), in order to meet the objectives set out in this regime, will benefit from the economic stimuli detailed in the present. The expenditure to be implemented by the national government for a period of twenty-four (24) months shall include the budgetary appropriations necessary for the general budget of the National Administration in the Jurisdiction 75-Ministry of Labour, Employment and Social Security. a) A monthly stimulus, non-remunerative, equivalent to forty percent (40%) of the Minimum Living and Mobile Wage in force, for each worker with disabilities who performs under the Special Protected Workshop for Employment (b) Together with the stimulus allocation of June and December of each year, the disabled worker who performs under the Special Protected Workshop for Employment (TPEE) will receive a 50% (50%) benefit from the (c) the payment of 100% (100%) of the total amount of the aid paid by the the personal contributions provided for in Article 21 of this Law; (d) the payment of one hundred per cent (100%) of the employer's contributions to be paid in respect of the beneficiaries who provide services under the Protected Workshop Production (TPP) and Protected Working Group (LPG); (e) One hundred per cent (100%) of the fees paid to members of the Multidisciplinary Support Team provided for in Article 9 ° of the present; (f) One hundred per cent (100%) of the contribution resulting from the employment of the Risk Insurance for Work provided for in Law 24,557 and its amendments, and/or the replacement, in respect of the beneficiaries of this law; (g) A stimulus allocation equivalent to 50% (50%) of the basic monthly salary of the staff of Maestranza and Service, category 5ta., of the Collective Labour Convention No. 462/06 for civil and sporting institutions, or the one to replace it, attributable to the salary corresponding to each beneficiary in a body responsible for the mode of the Production Protected Workshop (TPP), which must be to satisfy the remaining amount to complete the remuneration; (h) the Responsible Bodies which comply with the objective of effectively improving the employment situation of its beneficiaries, will be creditors to a prize for requalification. The implementing authority shall clearly determine the objective guidelines to that effect and the amount of such economic allocation to which the responsible body shall be awarded.

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ARTICLE 27. -The implementing authority will have to complete the incorporation of the provinces, the Autonomous City of Buenos Aires and the municipalities into the present Federal Regime and agree on co-responsibility agreements for the financing of the same, in a No longer than 24 months. For this purpose, the following distribution of responsibilities is provided: (a) The stimuli provided for in Article 26 (a), (b) and (g), by the provinces, the Autonomous City of Buenos Aires and/or the municipalities; (b) The expected stimulus in Article 26, points (c), (d), (e), (f) and (h) of the national State.

Chapter VII

Penalties

ARTICLE 28. -Infringements and penalties. Infringements of this Scheme shall be deemed to be: 1. Falsifying Documentation of the beneficiaries of the Federal System of Protected Employment for Persons with Disabilities provided for in Article 7 of this Regulation; 2. Failure to discharge the beneficiary when it was necessary; 3. To perceive the economic stimuli that are established in this law, without being entitled to them. The national executive branch shall lay down the penalties applicable to the bodies responsible and/or the workers with disabilities who incur the offences referred to, which may consist of a fine, suspension of the stimulus or definitive cancellation of the same, according to the entity of the lack and the background of the case and the institution.

Chapter VIII

Implementing authority

ARTICLE 29. -The Ministry of Labour, Employment and Social Security shall be the implementing authority of this law and shall, in such a manner, dictate the complementary and clarifying rules necessary for its implementation. The obligations of the implementing authority shall be: a) The administration of this Regime, coordination with the provinces, the Autonomous City of Buenos Aires and the municipalities of the efforts and technical assistance to provide to the public and private agencies that manage Workshops Special Protection for Employment (TPEE), Protected Production Workshops (TPP) and/or Protected Working Groups (GLP); b) Promote measures and actions for the strengthening of the Special Protected Workshops for Employment (TPEE), of the Workshops Protected from Production (TPP) and from Protected Working Groups (LPG); (c) Promote the articulation of the Protected Production Workshops (TPP) with the agencies and actors involved in the various local development programmes; d) Provide technical assistance and specific training to the managers of the agencies Responsible and professional, technical and suitable for multidisciplinary teams;

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e) Promote the commercial articulation between the national state, the companies of the regular market with the Special Protected Workshops for Employment (TPEE) and the Protected Production Workshops (TPP); f) Promote measures for the Workshops Special Protection for Employment (TPEE) and the Protected Production Workshops (TPP), are preferential suppliers in the purchases made by the national state agencies, the provinces, the Autonomous City of Buenos Aires and the (g) Strengthening the different modalities of this Scheme through Programmes (i) to promote the promotion of the Special Protected Workshops for Employment (TPEE) and the Protected Workshops of the European Community in the field of vocational training and vocational training, and to promote the promotion of greater benefits for people with disabilities Production (TPP) can be direct suppliers of the national state, of the provinces, of the Autonomous City of Buenos Aires and of the municipalities; i) the Protected Production Workshops (TPP) will be able to participate in competitions for national subsidies, provincial and municipal and to this effect they must be considered in preferential form.

ARTICLE 30. -Permanent Advisory Committee. Create the Permanent Advisory Commission for the Technical and Financial Administration of this Regime. The Commission shall be coordinated by one (1) representative of the Ministry of Labour, Employment and Social Security. The national executive branch shall establish its integration and rules of operation, and must provide for at least one (1) representative of the Federal Labour Council, one (1) representative of the National Advisory Commission for the Integration of Persons with Disabilities and three (3) representatives of public and private institutions whose actions are aimed at promoting the integration of persons with disabilities.

Chapter IX

Tax benefits

ARTICLE 31. -Special Deduction. Employers who grant employment to persons with disabilities from Special Protected Workshops for Employment (TPEE) or Protected Production Workshops (TPP) will be entitled to the calculation of a special deduction in the form of the of the profit tax, equal to one hundred per cent (100%) of the gross remuneration actually paid for the disabled staff in each tax period. In such cases, Article 23 of Law 22,431 shall not apply.

ARTICLE 32. -Tax exemption. In the business activities carried out by the Responsible Bodies of the Special Protected Workshops for Employment (TPEE) and the Protected Production Workshops (TPP) for the fulfillment of the objectives set out in this Law, the transactions, assets, income and other assets shall be exempt from the Value Added Tax, internal taxes and any other national tax. The second paragraph of Article 2 (2) of Law 25,413 shall not apply to this case. In the case of imports, the exemption in internal taxes and Value Added Tax will be limited to capital goods.

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ARTICLE 33. -Purchasing of the Responsible Body. The bodies responsible may apply for the refund of the value added tax which would have been invoiced to them for the purchases, locations or services which they actually intended for the activities covered by the article. in the terms provided for in the rules. Also, the suppliers, locators or service providers of these agencies, are obliged to state the amount of such tax in the respective invoice or equivalent document issued by these operations by referencing the present law.

ARTICLE 34. -Commercial Operation. Responsible Bodies. Situation in relation to Value Added Tax. The bodies responsible for implementing the arrangements for employment protected under Article 2 (1) and (2) of this Regulation, registered and authorised by the Ministry of Labour, Employment and Social Security, may choose to register in the Tax on the Value Added and determine the tax according to the general rules of the law of the tax, when this is necessary for matters of commercial operation and/or competitiveness. In such cases, the exemption from the value added tax provided for in Article 32 and the refund referred to in Article 33 shall not apply.

ARTICLE 35. -Debt forgiveness. Grant the pre-viewing debts generated from the date of entry into force of Law 24.147 and consolidated to the date of entry into force of this law that the Protected Production Workshops (TPP) governed by law 24.147 have with the bodies for the collection of the national State, with support for the obligations arising from the laws 18.037, 24.241 and its amendments.

ARTICLE 36. -The Ministry of Economy and Public Finance and the Federal Administration of Public Revenue should be empowered to lay down the complementary and clarifying rules necessary to implement the provisions contained in this document. Chapter, in the field of their respective competences.

Chapter X

Additional rules

ARTICLE 37. -Transitional Provisions. The Protected Production Workshops (TPP) currently governed by Law 24.147 will be reviewed, as of the current term, as Special Protected Workshops for Employment (TPEE) until, as determined by the regulations, can be reclassified as Protected Production Workshops (TPP).

ARTICLE 38. -Accessions. Invite the provinces, the Autonomous City of Buenos Aires and the municipalities to adhere expressly to this law.

ARTICLE 39. -Effective and Repeal. This law shall enter into force from the first working day of the month following the date of its publication in the Official Gazette of the Argentine Republic.

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repealed as of that date, Law 24.147.

ARTICLE 40. -For the immediate implementation of the regime established in this law, the Chief of the Cabinet of Ministers should be empowered to readjust the budget appropriations.

ARTICLE 41. -Contact the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, THE DAY

TWENTY-EIGHT NOVEMBER OF THE YEAR OF TWO THOUSAND TWELVE.

-REGISTERED UNDER NO 26,816-

BELOVED BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -Juan H. Estrada.

Date of publication: 09/01/2013

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