Decree No. 847/2024, which regulates this provision, establishes that both workers and collaborators must register in the General Regime of Taxes and Social Security Resources, or in the Simplified Regime for Small Taxpayers. In addition, they must make a sworn statement before
ARK.
The recent General Resolution No. 5599/2024 operationalizes this framework by creating the Register of Independent Workers with Collaborators (PADIC), where these relationships will be recorded.
What is PADIC and how does it work?
The PADIC is a mandatory registry that documents the relationships between independent workers and their respective independent collaborators.
Main features:
• Flexibility: An independent worker can have up to three active collaborators simultaneously, even for different
entrepreneurship.
• Autonomy: Collaborators have the freedom to work with other contractors and under different service modalities.
• Formal registration: What is registered is only the collaboration relationship, not a dependency link.
Steps to register the relationship in the PADIC
*Obligations of the independent worker:
1. Enter the “PADIC” service from the ARCA website with a tax code (security level 3 or higher).
2. Complete the “Add Ventures” form with the following information:
• Fantasy name of the venture.
• Start and end date (if applicable).
• Address where the activity takes place.
• Economic activity to be carried out.
• CUIT of independent collaborators.
*Obligations of the independent collaborator:
1. Receive a notification at your electronic tax address, which will include the PADIC code.
2. Enter the “PADIC” service with a tax code within 72 hours.
3. Confirm or reject your participation in the venture.
• If a response is not recorded within the indicated period, the system will automatically cancel the request.
Some reflections
The figure of independent worker with collaborators represents an innovative legal alternative for the development of businesses. It offers a more agile and economical solution than the traditional dependency relationship, promoting the autonomy of the parties.
It is important to emphasize that this relationship is not based on contractual stability. Either party can terminate the link at any time, following the steps established on the ARCA portal.
Finally, ARCA has already enabled instructions and practical guides “Step by step” on its website to facilitate the registration and management of the PADIC. These tools are essential to ensure regulatory compliance and get the most out of this new legal figure.
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