What is Monotributo?
The monotributo is a regime for independent workers that brings the tax component, the pension contribution and the obra social together in a single monthly payment, according to categories based on billing.
It does not apply to employees under an employment relationship, who are governed by aportes and employer contributions. It is common for service providers and freelancers.
In practice
A freelance designer registers in a monotributo category according to annual billing and pays a fixed monthly fee that covers tax, pension and obra social.