The Executive Branch complied with enacting Law 31969, coordinated with the Congress of the Republic – as recognized by the head of Midagri, Jennifer Contreras -, to reduce to 6% the contribution to EsSalud paid by agro-exporters for their workers, a difference that will pass to be subsidized by the rest of the taxpayers.
Until the late Agrarian Promotion Law was repealed in 2020, agro-exporters contributed only 6% for the health of their workers, compared to the 9% paid by other economic activities.
After this, it was determined that its contribution would begin to increase gradually until reaching the current 9% in 2025. Thus, between 2021 and 2022 it rose to 7%; and in 2024 it had to reach 8%.
However, as part of the risky measures by the Ministry of Economy and Finance (MEF) to gain ground in the midst of the recession process, a new cut in the contributions of the entire formal agricultural chain to EsSalud was socialized and promoted by law. .
The controversy is that the conditions of the new Law 31969 specifically favor large agro-exporters, since small ones were already paying less contributions (6%) to EsSalud to date. It should be noted that, according to labor activist Fernando Cuadros, the benefit is concentrated in about 15 companies.
Law 31969, originally created to support the textile industry
The so-called “Law that promotes competitiveness and job creation in the textile, clothing, agricultural and irrigation, agro-export and agro-industrial sectors, as well as promoting their economic reactivation”, did not originally include the reduction of agro-exporters to EsSalud, but was included at the last minute in the Plenary by Congressman Víctor Flores Ruíz, from Fuerza Popular.
Reviewing the other aspects of the rule, it is also established that textile and clothing companies that reinvest their utilities After paying the income tax, they will be entitled to a tax credit of 20% of the reinvestment of the amount of annual profits, during 2024, 2025, 2026, 2027 and 2028.
Likewise, the machinery and equipment used by companies in both sectors and have been acquired between 2024 and 2028, being affected by the production of taxable income, “may be depreciated by applying the annual depreciation percentage to its value up to a maximum of 33. 33% for machinery and equipment acquired in the years 2024 and 2025, and 20.0% for those acquired in the years 2026, 2027 and 2028, until its total depreciation,” says the now autograph.
Finally, it is established that companies in these sectors that hire one or more new workers, for the purposes of determining the IR of the taxable years 2024, 2025, 2025, 2027 and 2028, may apply an additional deduction equivalent to 70% and 50 % for the years 2024 and 2025, and 30% between 2026 and 2028, of the basic remuneration that pays the new worker, regardless of their working hours and their contractual modality.
Source: Larepublica
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