On June 1, 2026, Decree No. 409/2026 (the “Decree”) was published in the Official Gazette, regulating the Registered Employment Promotion Regime (Promocion del Empleo Registrado– “PER”) provided for under Labor Modernization Law No. 27,802. Subsequently, on June 10, the Customs Collection and Control Agency (Agencia de Recaudación y Control Aduanero_ “ARCA”) issued General Resolution 5862/2026, regulating the details of the PER.
What does the regulation establish?
The PER is aimed at incentivizing the formalization of employment through the regularization of unregistered or deficiently registered labor relationships, granting significant tax and social security benefits to employers.
The regulation allows private sector employers to regularize ongoing labor relationships that began on or before March 5, 2026, whether due to a complete lack of registration or deficient registration (start date or declared compensation lower than actual).
Among its main provisions, the following stand out:
- Regularization of labor relationships: unregistered workers may be incorporated, or incorrectly declared start dates and compensation may be corrected, through the systems made available by ARCA.
- Forgiveness of Social Security debt: significant reductions are provided for outstanding contributions:
– 90% for micro and small enterprises and non-profit entities.
– 80% for medium-sized enterprises (tiers 1 and 2).
– 70% for all other employers. - Full forgiveness (100%) of debts related to the National Health Insurance System, Workers’ Compensation, and Mandatory Group Life Insurance.
- Extinction of tax-related criminal actions: in certain cases linked to obligations included in the regime, provided there is no final judgment at the time of enrollment.
- Removal from Public Registry of Employers Subject to Labor Sanctions (REPSAL): labor infractions covered by the regime may be excluded from the REPSAL.
- Recognition of service for workers: regularized periods will be counted toward retirement, pensions, disability, and unemployment benefits.
- Payment of non-forgiven debt: employers may choose between:
– Lump-sum payment with an additional 50% reduction on the outstanding debt.
– Enrollment in a payment facilities plan.
– Payment Facilities Plan
Why is it important?
The PER constitutes a new labor amnesty designed to facilitate the formalization of employment and significantly reduce regularization costs for employers. The combination of debt forgiveness of up to 90% on social security debts, criminal and administrative benefits, and broad financing plans creates a significant opportunity to normalize labor relationships with reduced tax and labor exposure.
Effective date and enrollment period:
Effective date: June 11, 2026.
Availability of ARCA systems: as of June 16, 2026.
Deadline to regularize labor relationships and enroll in the regime: until November 28, 2026.
