One of the interesting points of the Government’s announcements regarding the elimination of the AFIP is that the scope of the call would be cut “Hierarchization Account”the mechanism by which all AFIP employees are paid monthly an extra salary equivalent to your regular salary. In other words, if an AFIP employee earns three million pesos in salary on the first day of the month, for example, on the 15th of the same month he earns another three million pesos.
The “ranking account” is fed directly by tax collection. Every month, the amount that enters AFIP is deducted from 0.65% of the total and is distributed among its approximately 21,410 employees.
In the first nine months of 2024, the AFIP collected 92,535,704 million, that is 92.5 billion pesos.
0.65% of that amount are $601,482 million. This means that some 66,831 million pesos per month, at a rate of 3.1 million pesos per month and per employeeon average. The account has three items: collection, presenteeism and job performance.
“The decision was made to leave the so-called ranking account that, for this reason, today the owner charges more than 30 million pesos per month and the directors more than 17 million pesos per month. Now they are going to collect, both the owner and the directors, salaries equivalent or comparable to those earned by ministers and secretaries of State,” Adorni indicated.
This supplement was what led the AFIP to become one of the public organizations, if not the one that pays the most, along with the Central Bank, which pays the best salaries in the public administration. Hence the interest of politics in rewarding positions in the AFIP. The peak of employees was observed in August 2023, when the AFIP reported that 22,323 employees were employed there. In July 2022 there were 20,741. In both cases, the source of information is the survey of employees of the national public sector carried out by INDEC.
This ranking account was created in November 2001 by a decree signed by former president Fernando de la Rúa and the former Minister of Economy of those days, Domingo Cavallo. It started in 2002, financing itself with 2.75% of the collection. Since then the percentage has been modified several times. In 2018 the rate was drastically reduced to 0.60% and in 2022 it was raised to 0.67%.
Some provinces went to court to complain because the Executive distributed money that corresponded to federal tax sharing among AFIP employees.
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