SPECIAL BENEFITS TO HEALTH PERSONNEL, ARMED FORCES, SECURITY AND OTHERS IN THE FACE OF THE COVID-19 PANDEMIC

Act 27549

Provisions.


Special Benefits to Health Personnel, Armed Forces, Security and Others in the face of the Covid-19 Pandemic

CHAPTER I

Transitional exemption in the income tax

Article 1-Exempt from the Income Tax (law 20,628, text ordered by Decree No. 824/2019 and its amendments), from 1 ° March 2020 until 30 September 2020, the remuneration payable in respect of guards mandatory (active or passive) and overtime, and any other concept that is specifically and further removed by virtue of the health emergency brought about by COVID-19, for professionals, technicians, auxiliaries (including those of food, maestranza and cleaning) and operational staff of public and private health systems; the personnel of the Armed Forces; the Security Forces; of the Migratory Activity; of the Customs Activity; Firefighters, household waste collectors, and pathogenic waste collectors, who provide services related to the emergency (a) the health of the health and safety at work, and the rules that extend, amend or replace it.

Article 2 °-The national executive branch may extend these exemptions as necessary and not beyond the end of the state of health emergency defined in Article 1.

Article 3 °-The benefit derived from the provisions of the foregoing articles must be recorded unequivocally in the receipts of haberes. To that effect, the subjects who are in charge of the payment of the remuneration and/or liquidation of the having identified the benefit of the present with the concept "Waiver for Health Emergency COVID-19".

Article 4 °-Employers shall make the necessary retroactive tax adjustments in the first settlement as from the date of enactment of this law.

CHAPTER II

Funny and life pension for family members

Article 5-Establishment of a life pension for the families of the professionals, technicians, auxiliaries (including those of gastronomy, maestranza and cleaning) and the operational staff of public and private health systems; the personnel of the Armed Forces; the Security Forces; of the Migratory Activity; of the Customs Activity; Firefighters, household waste collectors, and pathogenic waste collectors, who have provided services during the the health emergency laid down by Decree No 260/2020 and the rules which extend it, modify or replace, the deaths of which have occurred in the period from 1 March to 30 September 2020 as a result of having contracted coronavirus COVID-19.

The pension established by this law is compatible with any other benefit that corresponds to the beneficiary according to the Argentine Contingency Integrated System in force at the time of death.

Article 6 °-The national executive branch may extend the grant of these graciable pensions as long as it deems necessary and not beyond the completion of the state of health emergency defined in the previous article.

Article 7 °-The following persons entitled to the benefit provided for in Article 5 shall be creditors:

-Spouse superstite. It does not apply in the event of a de facto separation, except that the person responsible for the right to be responsible for the right to leave is responsible.

-Surviving survivor with whom he maintained a convivencial union.

-Single children up to twenty-one (21) years of age. The limitation to the age laid down does not apply if the children are restricted in their capacity, in accordance with the provisions of the Civil and Commercial Code or receive food established up to twenty-five (25) years of conformity with the provisions of Article 663 of the Civil and Commercial Code. In the latter case, the benefit extends to this age limit.

-Persons in charge of the deceased at the time of death, as regulated by the implementing authority.

Article 8 °-The benefit shall consist of a monthly sum equal to twice the minimum retirement age, which shall be applied to the increases in mobility corresponding to those granted to ordinary retirements.

Article 9 °-For the cases not provided for in this law, the rules of law 24.241, its modifications and complementary ones shall be applicable.

Article 10.-The national executive branch shall determine the enforcement authority of this law.

CHAPTER III

Other provisions

Article 11.-The national executive branch shall be empowered to have the extensions and budgetary restructurings corresponding to the effects of implementing the provisions of this law.

Article 12. This law shall enter into force on the basis of its publication in the Official Gazette.

Article 13.-Commune to the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE TWENTY-ONE DAY OF THE MONTH OF MAY OF THE YEAR TWO THOUSAND TWENTY.

REGISTERED UNDER NO 27549

CRISTINA FERNÁNDEZ DE KIRCHNER-SERGIO MASSA-Juan P. Tunessi-Eduardo Cergnul