diligence
Scientific team Tax heaven
Ministry of Labor Decision No. 113169/2023 has been published in the Official Gazette, which amends, among other things, Part A “A”. Implementation of the digital labor card system – Obligation to register digital details related to working hours in PS “Second Instrument” of Resolution No. 49758/26-5-2022 and specifies the branches and KAD of companies that will implement the digital labor card as of 1.1.2024.
This is emphasized The period of non-application of digital card application penalties is determined as follows:
For the new responsible branches, the administrative penalties contained in Annexes V and VI regarding the implementation of the digital labor card system, under No. Ministerial Resolution No. 80016/31-08-2022 (B'4629) imposes:
i) For enterprises affiliated with the industrial sector, as of April 1, 2024 and
2) For companies affiliated with the retail sector, as of May 2, 2024;
3) For both industries mentioned above with a number of employees not exceeding 10 as of May 13, 2024.
The decision stipulates the implementation of the digital labor card in detail as follows:
Part A
Amendment to Part A “A. Implementation of the digital work card system – Commitment to register digital data related to working hours in the PS “Second Instrument” of Ministerial Resolution No. 49758/5-26-2022 (B2668)
In Part A of no. No. 49758/26-5-2022 Ministerial Decision “A. Implementation of the digital labor card system – Obligation to register digital details relating to working hours in PS Instrument II” (B’ 2668), paragraph 2 is replaced as follows:
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C. From January 1, 2024 Mandatorily included in the digital business card system are enterprises that belong by main activity (based on KAD) to the industry sector (i.e. all KAD with the first two digits from 10 to 33, except 19), as well as enterprises that belong by main activity (based on KAD) to the retail sector (i.e. all KAD with the first two digits of 47), as analyzed in Table 1 below.
From the previous verse Companies operating in the energy sector are excludedin petroleum and mining (i.e. every KAD with the first two digits in 19).
For the branches of this subsection, the administrative sanctions contained in Annexes V and VI regarding the implementation of the digital labor card system, under no. Ministerial Resolution No. 80016/31-08-2022 (B'4629) imposes:
i) For companies belonging to the industry sector as above, as of April 1, 2024 and
2) For companies belonging to the retail trade sector, above, as of May 2, 2024,
3) For both industries mentioned above with a number of employees not exceeding 10 as of May 13, 2024.
| Table 1 | ||
| Bastard – scoundrel | a description | branch |
| 10 | Food Industry | industry |
| 11 | Distillation | industry |
| 12 | Production of tobacco products | industry |
| 13 | Textile production | industry |
| 14 | clothes manufacture | industry |
| 15 | Leather and leather goods industry | industry |
| 16 | Timber industry and the manufacture of wood and cork products, excluding furniture, basketry and wicker making | industry |
| 17 | Paper mill and paper products manufacturing | industry |
| 18 | Print and play pre-recorded media | industry |
| 20 | Production of chemicals and products | industry |
| 21 | Production of basic pharmaceutical products and pharmaceutical preparations | industry |
| 22 | Manufacture of rubber and plastic products | industry |
| 23 | Production of other non-metallic mineral products | industry |
| 24 | Production of basic metals | industry |
| 25 | Manufacture of metal products, excluding machinery and equipment | industry |
| 26 | Manufacture of computers, electronic and optical products | industry |
| 27 | Electrical equipment manufacturing | industry |
| 28 | Manufacture of machinery and equipment not classified elsewhere | industry |
| 29 | Manufacture of motor vehicles, trailers and semi-trailers | industry |
| 30 | Manufacture of other transportation equipment | industry |
| 31 | Furniture construction | industry |
| 32 | Other manufacturing activities | industry |
| 33 | Repair and installation of machinery and equipment | industry |
| 47 | Retail trade, excluding automobile and motorcycle trade | selling by pieces |
D. The companies and the respective employers are obligated, respectively, as of the above-mentioned dates, to activate the digital labor card system for all their employees who have a contract or dependent employment relationship, and who work with a physical presence in the company’s workplace, including employees working in the mentioned companies. above by borrowing.
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Part d'
This decision, in terms of Part A, will enter into force on January 1, 2024….
See the resolution in the node archive
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