Overview
- Minister Federico Sturzenegger said the labor and tax reform package will include changes to the Monotributo but not its elimination, with an aim to narrow the gap in effective rates versus autónomos and salaried workers.
- Carlos Silvani, who designed the regime, cautioned that repealing it would immediately cut off obra social for millions and urged a return to a simpler design instead of a complex replacement.
- Recent reports describe a mass system with more than 2.1 million SIPA contributors concentrated over 80% in the three lowest categories, with limited recategorization and persistent “fiscal dwarfism.”
- Pension gaps are stark: by June figures it would take nearly 28 monotributistas’ contributions to finance one minimum pension with bonus, and their equivalent aporte is about 0.9% versus roughly 11% for employees.
- The Economy Ministry is studying alternatives as the IMF presses to harmonize the simplified regime, while analysts warn poorly crafted changes could fuel informality and propose a unified income tax using electronic invoicing via ARCA.