Economy Minister Luis Caputo predicted: Work style reform includes a new chapter for new employeesthat become more flexible Working conditions for new employees to increase headcount compared to current employees.
“Those who are employed today do not lose any rights, but A flexible system will be established For people who create jobs,” Caputo said. This is also You will be able to whiten your workers Those who are informally employed today are Approximately 3.6 million new jobs have therefore been created in the public sector.
What are the reform proposals for small and medium-sized enterprises?
According to the statistical data of arcthe amount as of April 2025 is The number of registered employers was 525,538. Of this total number of employers, 500,012 (or 95.14%) are in the micro, small and medium enterprises sector.specifies the taxpayer Daniel Perez Hailing from the Perez & Fiocco studio, he explains:
From the perspective of social security tax, the small and medium-sized business sector, despite its large presence as an employer, They participate to a much lesser extent in wage claims..
Regarding the total salary, 13,862,879 million dollarsMicro, Small and Medium Enterprises sector Only 19.44% participated ($2,694,838 million).
incidence of Micro enterprises with 5 or fewer employees account for less than 4.54% Of the entire collection, viz. 629,859 million dollars.
The key to work style reform promoted by the government
The impact of the 4.54% levy on the payroll of micro enterprises on GDP does not exceed 0.09% of the total tax revenue. The committee has already given its opinion on the budget plan prepared for 2026.
This means that contributions to the social security system of micro enterprises are made without any effort. Can be reduced to zero without showing any impact on GDP And, of course, without fulfilling any requirements for this, just adapting the contribution system to the real realities of the field.
this It is necessary to establish a framework for fundamental tax reform Consider the needs and evidence of the micro, small and medium enterprise sector.
Additionally, there is a shortage Reform and adapt union mandated rates This not only adds important elements of traditional and union order, but also eliminates high judicial contingencies.
Labor reform: millions of workers will be left blank
One of the most important reasons for past labor cleansing, which failed with just 0.3% of employers’ support, was thinking about the past rather than the future.Perez asserts, pointing out that: load occurrence rate and he Future personnel and tax burden by regularized relations. ”
According to INDEC research, especially the Permanent Household Survey (EPH), It employs approximately 13.4 million people and has a total workforce of 8.9 million.. On the other hand, the latter was 36.7%. (approximately 3.6 million items) are not registered and “no retirement discount.”
The effect of this is the lack of tax revenue from contributions to the social security subsystem. There is a complete lack of protection for these workers..
Of these total 3.6 million unregistered workers, approximately 1.9 million people belong to businesses with five or fewer employees. This means that 53% of the total unregistered workforce is in that segment..
In the sector with 6 to 40 employees (micro and small enterprises), the number of non-registered persons is approximately 934,000. This means that the underregistration for that section amounts to 26%. In other words, 79% of companies with 40 or fewer employees are underregistered Of the total.
From the same survey on labor indicators, in addition to dependents of salaried workers, 2.9 million people have contributed independently; Of these, 697,755 were self-employed; 2,204,065 Monotribute followers.
There are significant numbers of unregistered workers. Dependents of single people who underreported their income And they consider themselves to be outside the registered salaried labor market.
The whitewashing of Law No. 27,742 only takes into account past circumstances. That is, to benefit from the relaxation of sanctions and to normalize the relationships that exist on a given day.partial extinguishment of capital stock and accompanying interest debt.
which one What was not considered was pure labor costs (both explicit and contingent) and associated tax costs (basically contributing to both labor and social security).
this is, Opportunity for radical reformthinking about small and medium-sized enterprises, reducing corporate labor costs, deregulating registration and trade union obligations, and reducing judicial risks.