One of the main problems in our society is undeclared employment, with the consequences that it entails, especially in its impact on the most vulnerable sectors of society.

This problem raised the need to develop new auditing instruments to contribute effectively to the fight against informality and social exclusion. One of these instruments is the implementation of Minimum Worker Indicators (Indicadores Mínimos de Trabajadores (IMT)), which contributes to social inclusion.

Under Act No. 26.063, the Federal Public Revenue Administration (Administración Federal de Ingresos Públicos (AFIP)) was empowered, in cases where the employers (contributors) have not declared their obligations or have provided incorrect information, to determine their labour debt on a presumptive basis, whereby the Administration may estimate IMT for each activity, establishing the workforce required for a specific activity.

With a view to developing these indicators, the AFIP draws on all available activity indexes, such as: water and electricity consumption or other public services, and procurement of raw materials or containers.