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17975905
Empleo (Argentina)
Description
Formulario 931. Aportes y Contribuciones
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Mind Map by
Lucía Vilar
, updated more than 1 year ago
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Created by
Lucía Vilar
about 5 years ago
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Resource summary
Empleo (Argentina)
Sistema Integrado Previsional Argentino
Recursos tributarios
Transferencia del tesoro nacional (15%)
Cargas sociales
Contribuciones a la seguridad social
Ley 26.940 →
reducción pago contribuciones
Contribuciones patronales 23%
jubilaciones y pensiones
pami
asignaciones familiares
fondo nacional de empleo
obra social
Mínimo imponible $2.400
Obligación del empleador al Estado
Impuesto al trabajo
Aportes a la seguridad social 17%
jubilaciones y pensiones
pami
obra social
Obligación del empleado al Estado
"Retenciones" sobre sueldo bruto
Descuento sindical (2%)
optativo
Pyme 17%
+ trabajadores
opciones
primeros 3 meses
alícuota fija
cargas sociales
pago de otros tributos fiscales
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