Decree No. 315/2026, published in the Official Gazette on May 4, 2026, regulates Title XX of Law No. 27,802 on Labor Modernization and brings into force the Labor Formalization Incentive Regime (Régimen de Incentivo a la Formalización Laboral – “RIFL”). Law No. 27,802, enacted and promulgated in March 2026, incorporated this regime as one of its principal employment policy tools, with the stated purpose of reducing labor informality through the temporary reduction of hiring costs in the private sector.
The principal benefit consists of a reduction in employer social security contribution rates in comparison with the generally applicable rates currently in force. During the first forty-eight (48) months as from the month in which each employment relationship is registered, the employer shall pay a contribution rate of TWO PERCENT (2%) allocated to the Argentine Integrated Pension System (Sistema Integrado Previsional Argentino – “SIPA”), the National Employment Fund, and the Family Allowances Regime; and THREE PERCENT (3%) allocated to the National Institute of Social Services for Retirees and Pensioners (Instituto Nacional de Servicios Sociales para Jubilados y Pensionados – “INSSJP-PAMI”). The monthly contribution to the Labor Assistance Fund (Fondo de Asistencia Laboral – “FAL”) shall remain fully payable and is not included within the scope of the reduction.
With respect to the temporal scope of application, the Decree provides that employment relationships commenced and duly registered before the Revenue and Customs Control Agency (Agencia de Recaudación y Control Aduanero – “ARCA”) between May 1, 2026 and April 30, 2027, inclusive, shall qualify under the RIFL.
As regards employers, both those registered with ARCA prior to the entry into force of the regime and those registered as from December 10, 2025 may adhere to the regime, provided they comply with the requirements set forth therein. Among such requirements, the regulation establishes a significant quantitative limitation: hires made under the RIFL by newly registered employers may not exceed EIGHTY PERCENT (80%) of such employer’s total workforce.
With respect to employees whose hiring qualifies for the benefit, the regulation establishes four alternative categories: (a) individuals who did not have a registered employment relationship as of December 10, 2025; (b) individuals who had been unemployed during the six months preceding the date of registration; (c) individuals registered under the Simplified Regime for Small Taxpayers (Monotributo) at the time of hiring; and (d) individuals whose most recent employment was in the public sector under an employment relationship. The Decree expressly clarifies that, should the employee subsequently obtain income from other economic activities — whether under another employment relationship or within the framework of the Monotributo regime — such circumstance shall not affect the employer’s entitlement to the benefit.
From a practical standpoint, the regulation imposes upon employers the obligation to evidence the employee’s eligibility at the time of registration and to retain supporting documentation — including proof of social security status before ARCA and SIPA records — in the event of a subsequent audit or inspection. In this regard, any hiring under the RIFL for which compliance with the applicable requirements cannot be substantiated may result in the retroactive application of the general contribution rates, together with any corresponding interest and penalties. It is also important to note that the benefit is not automatic, and any employment relationship intended to benefit from this regime must be specifically declared as such within the applicable filing systems.
In summary, the RIFL constitutes a concrete incentive for formal hiring during the period from May 2026 through April 2027, with a benefit horizon that may extend through April 2031 for employment relationships registered at the close of the applicable enrollment window.
Buenos Aires, May 4, 2026.