With the aim of stimulating the creation of formal job opportunities Reducing labor costs for companiesthe national government is analyzing the possibility of reintroducing “basket tickets”, a mechanism that represents a relevant stage in the history of labor in Argentina. The measure is part of a new labor reform draft that the executive branch plans to send to Congress, which aims to integrate non-remunerative social benefits into salary structures.
The system was originally implemented in 1989, in the context of hyperinflation, and allowed companies – Part of the salary is paid through food vouchers. These vouchers were not calculated to calculate retirement contributions, bonuses or compensation.
According to official records of the time, the scheme reached more than 1.5 million workers It represents about 4,000 million pesos annually.
In 2007, Congress abolished the system through Law No. 26341, which provided for the integration of vouchers into the tax system. A rewarding salary. Two years later, the Supreme Court of Justice approved an interpretation that these benefits are part of the salary, considering that they are direct compensation for work and not social assistance.
What the New Labor Reform proposes
Within the framework of the discussion of modernizing the labor market, the new initiative promoted by the executive authority includes the possibility of reintroducing food vouchers exempt from social fees. The goal will be to partially replicate the old scheme “Basket tickets” or “Lunch tickets”up to 20% of the gross salary, as proposed by the business sector.
The proposal also considers expanding the concept “Social benefits” Unrewarding. Suggested features include:
- Documented reimbursements for prepaid drug plans.
- Reimbursement of daycare or nursery expenses for children up to the age of six.
- Employing non-therapeutic caregivers for sick or disabled people.
- Providing technological devices, mobile phones and/or Internet access.
- Paying fees at clubs, gyms, or entertainment entities.
according to danielle perez, As a member of the Tax Policy Committee of the Argentine Industrial Confederation, these amendments could generate legal tensions, given that labor courts apply varying standards on what benefits can be considered truly unremunerative.
How “Basket Tickets” worked.
the Food stamps They were intended for consumption in supermarkets (called “basket tickets”) or for meals in affiliated restaurants (called “lunch tickets”). According to Ignacio Funes de Rioja, from Bruchou & Funes de Rioja studio, the law considered them “social benefits”, exempt from personal contributions, while employers paid a reduced employer contribution of 14%.
José Zabala, from the Adrogué, Marqués & Zabala studio, explains that up to 20% of the bonus can be given in Employee vouchers Under the agreement and 10% for employees outside the agreement. This scheme remained in effect until its final removal in 2007.
Changes in the employment contract law
The reform project introduces amendments to Article 103 bis of Labor Contract Law (LCT), Which regulates social benefits. According to Perez, the proposal maintains the current definition — non-compensatory, non-cash Social Security benefits that cannot be accumulated in cash — but expands the list of concepts included.
Among them, “providing lunch, snacks, or dinner during the work day, or delivering rewards or coupons designated for these purposes” will be explicitly listed. In the current formulation, benefit is limited to the company canteen as a free and public service.
With this expansion, the executive branch will seek to reintroduce Lunch vouchers or food basketThese numbers were regulated at that time by decree. According to Funes de Rioja, there is legal scope for the return of these instruments, as long as they serve a social purpose and are accompanied by tax incentives or burden relief.
martin gwala, He points out from studio Marval, O’Farrell & Mairal that the current scenario offers technological alternatives that replace the old coupon format, such as “restaurant cards” or prepaid apps that allow you to buy food. He explains that these tools have properties that reinforce their nature as social goods, which is why a literal return of paper tickets is considered unlikely.
Background and system elimination
tributary Pablo Aguero He cautions that any attempt to reinstall a similar system must take into account case law that has declared vouchers unconstitutional as non-rewarding concepts. Food vouchers were created by Decree of Necessity and Urgency No. 1477/89 and were incorporated in 1996 into Article 103 bis of the Pensions Law.
Law No. 24700, issued in the same year, defined social benefits as non-remunerative benefits allocated to them Improving the quality of life of the worker and his family. However, in 2007, Law No. 26341 abolished food stamps and ordered them to be gradually integrated into the salary. The decision was based on the criterion that these instruments were of a salary nature and should therefore be subject to contributions and contributions.
Federico Basile, of Tavarone, Rovelli, Salem and Miani, confirms that the system has lost its character social benefit, In many cases, the vouchers were exchanged for cash, cementing their status as a hidden salary.
Supreme Court ruling
Final point for Basket tickets This came with the ruling “Pérez Anibal v. Disco”, which was issued by the Supreme Court of Justice of the State in 2009. In this ruling, the highest court declared unconstitutional the regulations that classify vouchers as social benefits, giving them a remunerative nature.
The ruling stated that considering food stamps as social benefits led to a change in the employment relationship, by replacing the consideration of the employment contract with freedom on the part of the employer. For the Court, this interpretation violates Article 103 of the Convention against Torture and Convention No. 95 of our Treaty. International Labor Organizationwhich defines salary broadly, including any amount a worker receives as a result of his or her work.
Tributary Osvaldo Joffre agrees Convention No. 95 It provides a comprehensive definition of salary, making it difficult to exclude these benefits from the wage calculation.
New plan prospects
The current debate is whether it is possible to design a mechanism that enhances social benefits without running afoul of case law. The specialists consulted confirm the possibility of reinstallation “Basket Tickets” It should be distinguished from the previous model, giving priority to health, well-being or training objectives, and limiting its scope to avoid litigation.
The government, for its part, seeks to balance the need to reduce the tax burden on employment and comply with the tax law Current labor and tax regulations. The initiative aims to encourage the formalization of employment and provide greater flexibility for companies to implement complementary benefits, in the context of declining registered employment in the private sector and rising tax pressures.
If these new instruments are achieved, they can be achieved through them Electronic platformsOr cards or apps that allow a portion of the salary to be allocated to specific items, such as food, transportation or entertainment, with differentiated tax treatment.
The final definition will be subject to drafting Executive authority It will be submitted to Congress and to the legislative debate that defines the limits and scope of future social benefits within the Argentine framework.
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