SCHEMES FOR FAMILY ALLOWANCES

Law 27160

Family Allowances. Mobility. Sanctioned: July 15, 2015 Enacted: July 16, 2015

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc., are sanctioned by law:

ARTICLE 1-The family allowances provided for in Law 24,714, its supplementary and amending rules, with the exception of that laid down in Article 6 (e) of Law 24,714, shall be mobile. The calculation of the mobility index shall be carried out in accordance with the provisions of the Annex to Law 26,417. The mobility shall apply to the amount of family allowances and to the updating of the income ranges of the family group that determine the recovery, in the cases in which they are used. In no case shall the application of that index produce a decrease in the value of the allocation.

ARTICLE 2-The value of the Universal Allowance for Social Protection and the Pregnancy Allowance for Social Protection, for the holders resident in the areas provided for in Law 23.272, as amended by Law 25,955, The provinces of La Pampa, Río Negro, Chubut, Neuquén, Santa Cruz, Tierra del Fuego, Antarctica and Islands of the South Atlantic and the Patagonese Party of the province of Buenos Aires, will have a differential amount consistent with applying the coefficient one with three tenths (1, 3) on the basis value of the current allocation for each period.

ARTICLE 3-The National Administration of Social Security (ANSES) shall be responsible for the calculation of mobility in accordance with the guidelines laid down in this Law.

ARTICLE 4 °-The mobility laid down in this law shall be applied for the first time in the calculation corresponding to the month of March 2016.

ARTICLE 5-The income ceiling provided for in Article 3 of Law 24,714 and its modifications shall be adjusted in accordance with the variation in the non-taxable profit and/or in the deductions for family charges provided for in the Article 23 (b) of the Law on Income Tax, (t.o. in 1997) and its amendments and additions.

ARTICLE 6-Not the same holder may receive benefits from the family allowances scheme and at the same time apply the special deduction per child or spouse provided for in the Income Tax.

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ARTICLE 7 °-The National Administration of Social Security (ANSES) shall be responsible for the dictation of the clarifying and complementary rules of this law.

ARTICLE 8 °-Commune to the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE FIFTEENTH DAY OF JULY OF THE YEAR TWO THOUSAND FIFTEEN.

-REGISTERED UNDER NO 27160-

BELOVED BOUDOU. -JULIAN A. DOMINGUEZ. -Juan H. Estrada. -Lucas Chedrese.

Date of publication: 17/07/2015

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