Now, as expected, the House of Representatives approved the Bases Law and the tax package, and among other points this modifies the Monotributo: Both billing levels and the monthly fee payable increase. That’s why many taxpayers were looking forward to it, especially since The second annual recategorization begins in July.
The standard also extends the billing limits for locations and services, with new categories for this segment, equaling them to the sale of furniture.
In this regime, the social monotax is finally maintained, a regime that allows sectors of the popular economy to invoice for their commercial activities, with a reduced monthly fee. The elimination of this figure was in the original tax reform, but the Senate rejected it and it was accepted.
Discrimination between works, locations and provision of services with the sale of goods is eliminated for the purposes of categorization in the regime.
Following the reform, all small taxpayers with construction, rental and service provision activities will also be able to join and/or remain in the regime if they fit the parameters up to category K.
Depending on the category, billing amounts increase from 301% to 401% and the amount of annual accrued rents increases from 211% to 309%.
The maximum unit sales price for those selling goods is increased by 213% for all categories.
As the parameters for classification in each category are increasedtax rates increase, social security and social work
In the case of works, locations and provision of services, the tax rate increases between 278% and 510%, the social security rate between 212% and 343% and the social work rate between 212% and 214%. In the case of the sale of goods (movable things), the tax rate increases between 282% and 336%, the social security rate between 212% and 708% and the social work rate between 212% and 214%.
This implies that the increase in the total contribution for those who pay the three components (tax, social security and social work) goes from 219% to 353%.
He maximum billing level annual according to the categorieswould be the following:
- TO: From $2,108,288.01 to $6,450,000: + 206%
- B: From $3,133,941.63 to 9,450,000: + 202%
- C: From $ 4,387,518.23 to 13,250,000 :+ 202%
- d: From $5,449,094.55 to $16,450,000: 202%
- AND: From $6,416,528.72 to 19,350,000: +202%
- F: From $8,020,660.90 to 24,250,000 : + 202%
- G: From $9,624,793.05 to $29,000,000 : + 201%
- H: From $11,916,410.45 to 44,000,000: + 269%
- Yo: From $ 13,337,213.22 to 49,250,000 : + 269%
- J.: From $15,285,088.04 to 56,400,000: + 269%
- K: From $16,957,968.71 to $68,000,000; + 301%.
The total monthly fee to be paid (tax, retirement contribution and health) would have the following values (locations and services):
- TO: from $12,128.39 to $26,600: an increase of 119.3%
- b: from $ 13,561.75 to 30,280: 123.3%
- c: from $15,503.51 to 35,458: 128.7
- d: from $ 19,497.94 to 45,443.80: 133.1%
- AND: from $26,945.97 to $64,348.18: 138.8%
- F: from $33,137.61 to $80,983: 144.4%
- G: from $38,694.95 to 123,696.20: 219.7%
- h: from $66,111.51 to 280,734.68: 324.6%
- For the remaining 3 categories added to location and services, The fees are $517,608.55, $626,931.97 and $867,084.75 per month.
With these values, it is possible that some self-employed workers should not be upgraded and some may even be recategorized to a lower category.
The Monotributo is suffering from an update lag, since its adjustment factor is the retirement mobility index, which has not kept pace with the growing inflation of recent years.
The monotributistas who were excluded full right from January 1, 2024 by the application of the parameters in force before the modification, They will be able to re-adhere, for the only time, to the regime without waiting the 3 years required by the Monotax Law. This provision technically does not apply to those monotributistas who, before exceeding the parameters, switched to the general regime.
In addition, the new rule eliminates the tax exemption for certain monotributistas of Categories A and B. Currently, self-employed persons in categories A and B did not pay that part of the fee as long as they did not receive income from employment, public positions, retirement, pensions or withdrawals; from belonging to the management, administration or management of companies; from the rental of movable or immovable property or investments.
