1.a) Social benefits - food vouchers - Law 26,341. Modification of Laws Nos.. 20,744 and 24,700. (BO 27/12/2007).
The rule provides for the repeal of paragraphs b) and c) of Article 103 bis of Law 20,744 and Article 4 of the Law 24,700 which defined as performance of a non-remunerative or cash to Lunch vouchers and food vouchers and food baskets.
On the other hand, requires employers to come providing such benefits, they must keep, and provides that they acquire represent remuneration phased and gradual manner, all legal purposes and conventional, at the rate of ten percent (10%) of their monetary value for each calendar two months after the entry into force of the law.
The remaining percentage should continue to be paid, may retain its non-remunerative temporarily until joining the remuneration
Finally, states that the amounts incorporated into the worker's wages should be increased by an amount equivalent to that applicable in respect of contributions by the worker provided by national legislation destined to Social Security System, the National System of Public Works and National Institute for Retirees and Pensioners (INSSJP) so that no produce a decline in net profit earned by the worker.
should be noted that, notwithstanding the provisions of the law, even before they have been given various court rulings that declared the unconstitutionality of provisions now repealed, by contrast with the ILO Convention 95.
In this regard, it was held that taking into account that the compensation is an essential element of the contract of employment, food nature can not break up the various items that compose it and which are of the same legal nature or character such as food tickets. And the definition of wages in the art. 1 of ILO Convention 95, coincides with the general rule Art. 103 of the LCT and thus, disrupting the proper correspondence between the lower-standard local law-and upper-status agreement supralegal 95 - is the exception set forth in art. 103 bis. of TBI therefore be declared unconstitutional [1] .-
1.b) Social benefits - food vouchers. Decree 198/2008 (BO 06/02/1998).
The decree, which regulates 26,341 law provides that the conversion set forth in the law comes into effect automatically on the following dates and at the following rates:
also clarifies that the amounts incorporated in the remuneration of workers in relation the provisions Law No. 26,341, up the tax base for purposes of payment of Tax Unified Social Security (CUSS), but not incorporated into the basic salary, subject to any agreement or collective bargaining agreement so provides, implying that Nor should calculate the additional agreement on such amount.
[1] C. Nat Trab. , Room 7 ª, 12/10/2007 - Martinez, Carmen R v. Argencard SA. Similar effect. C. Nat Trab, room 5 th, 29/6/2007 - Sosa v. Stella M Security Segar SRL.
However, other cases upheld the constitutionality of the now repealed rule: "No law can be argued that it 24700 unconstitutional affect the guarantees of fair compensation and protection against arbitrary dismissal enshrined in Article 14 bis of the Constitution nor manifested in the form of colliding with Convention 95 of the International Labour Organization defines as salary for any provision of that agreement is that the national legislature may provide that some portion of remuneration is exempt from certain rules, surcharges and additional obligations. (C. Nac. Trab Room 3 ª, 17/10/2007 - Amoroso, Nelson O v. Metropolitan Transportation Belgrano Sur SA and another. By the same token C. Nac. Trab, Room 4 ª, 20/07/2007 - Perez, Diego S v. Coto CICSA).
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