The Federal Administration of Public Revenues or better known as AFIP has in its forms, a document of payments of contributions and contributions, this is the AFIP Form 102 / B. This corresponds to all employees of private homes.
This form was published and updated by the Federal Administration of Public Revenue in 2013 for all those employees of private homes. This document acts as a «Salary Receipt and the AFIP Payment Flyer». If you want to know everything you need to have this document.
AFIP Form 102 / B Format
The AFIP Form 102 / B It is the most important document for any worker or employees of private homes. To begin this document, the applicant’s CUIT must be entered. This form has a 3-item format, where it has the following information:
Item I: Monthly Obligation Income
In this aspect, you must fill in the amounts of contributions and contributions made by the active, retired or minor worker. This amount corresponds to the number of hours worked or worked weekly.
In this item, the amount of the 16 hours or more category will be modified, which currently, according to the Ministry of Economy, goes from $ 95 to $ 135. It is also based on resolution 110/2013 of the Argentine Ministry of Health.
Item II: Compensatory Interest Income and Capitalizable Interest
These sections of the form should be used if necessary to pay interest for payments, outside the terms of each contribution and corresponding contribution. These two items are the same as the previous payment flyer that AFIP had at its disposal.
Item III: Payment Receipt
In the first part of the item, the CUIT or CUIL of the worker who is requesting this form must be placed. In the part of the Payment Receipt, it should be noted that it is the item that has the most modifications with respect to the previous one.
With this item you must write the data of the person who gives the job or Boss, with name and surname. This is the only part that remains exactly the same as in the previous Federal Administration of Public Revenue form.
In addition, you must write the worker’s data, such as name and surname with the date of entry to work in the private home. In this new section, the details of the period that was worked will be written, with the start and end dates of the period with which the payment is settled.
The method of payment or settlement is also stipulated, among these would be daily, weekly or any other way in which the payment was received. The remuneration must also be in this form, both basic salary, vacations or any other concept that must be added to a total amount.
And to finalize the form, you must have the signature of the boss or the person who gives the job together with the signature of the worker. Including the payment receipt number of each of the contributions and contributions that were made.
How do you fill out the AFIP Form 102 / B?
As explained above, this new form that the Federal Administration of Public Revenue has to download on its website, is divided into 3 different points that must be filled out. To download the form, you must do the following:
- Enter in the website of the Federal Administration of Public Revenue.
- Find the column «Most consulted» and click on the option «Forms».
- Write the number of the form you want to search for the «102».
- Click on the Interactive Form option that will take us to another page with form 102 / B.
- To download it, you have to hit the save button and you can have it in any folder on your computer.
To fill out the form, first you have to write the worker’s CUIT number along with the period that the document is made. After doing this, you will have to write in the headings, the following:
- Hours worked per week (There is a section for each type of worker).
- The amount of the monthly obligation corresponding to the hours worked.
- Then the compensatory or capitalizable interest income must be placed.
- In the last part of this form you should write everything related to the payment receipt.
- The Data of the person who gives the Work with his / her name and surname, the CUIT / CUIL number and the work address.
- Employee data with first and last name, CUIL number and the date of entry to work.
- Start and end date of the job, together with the position held.
- The payment method, among them are daily, weekly, biweekly or monthly.
- All amounts corresponding to salary, SAC, vacations and / or any other necessary concept, with the total sum of all salaries.
Usefulness of AFIP Form 102 / B
The AFIP Form 102 / B o Federal Administration of Public Revenues, it is of great importance for any worker of private homes, because it is used to make the payment of any contribution and contribution necessary for the Social Security of Argentina.
To understand what the regime of private or service home worker is, it can be explained that it is the way to give a formal status to the work of those who carry out any work in a home. These tasks include gardening, cleaning, food and those who take care of anyone are also included.
The person who gives them the job or employer, can deduct from their income taxes, the entire amount that is paid to the worker as salary and their contributions to social security, among which are social work and retirement.
It is important to know that people who are hired by a legal entity to carry out this work or any trade, are not considered in the regime of worker of private homes or service. As a worker you will be able to access all coverage of social work, vacations, Christmas bonus, retirement and ART.
Who Should Fill It Out?
This form or document should only be filled out by people that the Federal Administration of Public Revenue considers that they can opt for the regime of worker of private homes or service. Those that are not considered for this form, according to the AFIP, are the following:
- People who are hired by legal entities to perform all these types of trades or tasks.
- Anyone who is related to the owner of the domicile or house, among them are parents, children, grandchildren, siblings or others.
- Also enter here, the people that the law considers that they have some relation or kinship bond and coexistence with the owner.
- Those who perform tasks of care or assistance to any person with a disability, in the case that it is exclusively therapeutic or where a professional trade is required.
- Those who are hired to drive a vehicle owned by the family or the house enter here.
- They perform housework and also perform some other trade or service that is unrelated to the house or family home in an employer company.
- Those who live in the premises of the private house with the staff and do not perform any service for the owner of the home.
- Employees by consortia according to law 13512 in country clubs, some private neighborhood or any other condominium or residence system. Based on article number 2 of the law.
Federal Administration of Public Revenues (AFIP)
The Federal Administration of Public Revenues, in addition to having at its disposal the AFIP Form 102 / B, It is also the only body or organization in Argentina, which is in charge of all the correct application and execution of tax and customs policies and also of the collection of funds for the Social Security of Argentina.
This organization was created in 1997 and is also made up of the General Customs Directorate (DGA), the General Tax Directorate (DGI) and the General Directorate of Social Security Resources (DGRSS). With the aim of having an organism that is capable of administering in an effective and simple way, all the resources that are obtained through taxes, taxes and others, for Social Security.
The Federal Administration of Public Revenues, currently has offices in several parts of the country, and makes it easy to obtain and send any procedure or form through its website. In addition, they have a mobile application to obtain the tax code, which is important on any occasion.
What is AFIP Form 102 / B?
The AFIP Form 102 / B It is the form by the AFIP, to be able to make the different payments of contributions and contributions to Social Security, on behalf of all workers of private homes or domestic service persons. This new form has existed since 2013 where the format of this document was changed in several points.
From the moment this form was changed, the amounts of each concept and contribution, necessary for the AFIP, increased. Finally, we can conclude that it is the most important document for anyone who performs a maintenance job in a home. We hope this article is of great help to you.
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