| Measures |
Groups covered |
Mechanism |
| Argentina |
| Inactive workers |
| Update on non-contributory pensions (Decree 432/1997) |
Elderly and disabled |
Reduction in age |
| Pension for beneficiaries of non-contributory pensions (Decree 1,450/2005) |
Dependents of beneficiaries |
Coverage extension |
|
Pensión Universal para Adultos Mayores (PUAM) (Law 27.260/2016) |
Seniors 65 years or older |
Non-contributivity |
| Working-age worker |
| Housewives (Law 24,347/1994) |
Housewives |
Tax rate reduction |
|
Inclusion Previsional (Decree 164/2004 and Laws 24,476/1995, 26,970/2014 and 27,562/2019) |
Workers of retirement age |
Installment of social security debts |
|
Régimen Simplificado para Pequenos Contribuyentes (Laws 24,977/1998, 26,063/2005, 26,565/2009, 26,970/2014) |
Self-employed |
Reduction of tax rates |
| Rural workers with temporary or cyclical tasks (Anses Resolution 2/1999) |
Workers of retirement age |
Flexibility in proving period of service |
| Early retirement (Law 25.994/2004, Decree 1.451/2006) |
Workers close to retirement age |
Reduction in age |
| Employers |
|
Disminución de las contribuciones a cargo de los empleadores (Decree 2.609/1993) |
Employers |
Tax waiver |
| Measures |
Groups covered |
Mechanism |
| Brazil |
| Inactive workers |
| Reduction of the age for access to BPC (Laws 9,720/1998 and 10,741/2003) |
Elderly and disabled people aged 65 and over |
Coverage extension |
| Working-age workers |
| Contribution from individuals who provide services to companies (Law 10.666/2003) |
Cooperative member and self-employed worker who provides services to companies |
Reduction of tax rates |
| Simplified Pension Inclusion Plan (Complementary Law 123/2006) |
Self-employed worker who provides services to individuals |
Tax rate reduction |
| Simplified Social Security Plan (Decree 6,042/2006) |
Individual/optional contributor and entrepreneur with gross revenue of up to R$36 thousand per year |
Tax rate reduction |
| Short-term rural worker contract (Law 11,718/2008) |
A rural worker hired by an individual |
Tax rate reduction |
| Contribution to labor assignment contracts (Laws 9,212/1991 and 11,933/2009) |
An employee of service providers through labor outsourcing |
Collection of contributions at source |
| Low-income optional contributor (Law 12,470/2011) |
Low-income worker dedicated to domestic work in his own home |
Tax rate reduction |
| Individual Microentrepreneur (MEI) (LC* 128/2008 and Law 2,470/2011) |
Entrepreneur with annual revenue of up to R$36 thousand |
Tax rate reduction |
| Full Inclusion of Domestic Workers (EC** 72/2013, LC 150/2015) |
Domestic worker |
Tax rate reduction |
| Employers |
| SIMPLES and SUPERSIMPLES (Laws 9,317/1996, 9,732/1998 and 9,841/1999) |
Micro and small businesses |
Tax waiver |
| Domestic Employer’s Quota (Laws 11,250/1995, 11,324/2006 and 12,469/2011) |
Domestic employer |
Tax waiver |
| Employer quota on rural exports (EC 33/2001, art. 149) |
Agroindustry and rural producer legal entity |
Tax waiver |
| Payroll Tax Relief (Laws 12,546/2011, 12,715/2012, 12,794/2013, 12,844/2013, 12,995/2014, 13,043/2014, 13,161/2015 and 14.784/2023) |
Companies from selected sectors and small municipalities |
Tax waiver |