Section 80 of Employment Contract Law No. 20,744 (the “ECL“) requires employers, upon termination of the employment relationship for any reason, to provide employees with certificates setting forth information concerning the employment relationship, the position performed, training completed, and evidence of the payment of social security contributions.
The Labor Modernization Law No. 27,802 (Official Gazette, March 6, 2026) amended this provision by extending the deadline for delivery of such certificates to forty-five (45) business days following termination of employment, expressly recognizing digital issuance and official electronic platforms as valid means of compliance, and eliminating the prior notice requirement previously imposed on employees as a condition for enforcing the employer’s delivery obligation.
The General Resolution summarized herein implements the digital framework governing the issuance and delivery of such employment certificates.
With respect to Employment Certificate Form F.984, employers may prepare the certificate through ARCA’s Simplificación Registral (Registration Simplification) system using a Tax Identification Password (Clave Fiscal) with Security Level 2 or higher.
The Resolution provides for two alternative formats:
- Digital format. The certificate is issued electronically, and the employer’s identity is authenticated through access to the system using its Clave Fiscal, without requiring a separate digital signature on the issued document. Employees may access the certificate through the Trabajo en Blanco (“Registered Employment”) service available on ARCA’s website (pursuant to General Resolution No. 3,676, as amended by the present Resolution).
- Paper format. The certificate is printed in duplicate. For validity, both copies must bear the certified signature of the employer (or its legal representative) and the employee. The original is delivered to the employee, while the duplicate is retained by the employer and must be made available at the employer’s premises.
For employment periods preceding July 1994, Form F.984 must be supplemented by an additional certificate prepared by the employer on the basis of its own employment records (payroll books), in accordance with Section 3 of the Resolution.
The system automatically generates the certificate using information contained in ARCA’s databases, including:
(i) registrations, terminations, and amendments to registered employment relationships;
(ii) reported payroll information; and
(iii) tax returns reporting social security contributions (Form F.931).
Information regarding the employee’s duties and training completed is not automatically generated by the system. Accordingly, employers must manually enter this information into the form, which, as noted above, must be issued within the forty-five (45) business-day statutory period.
The requirement to certify employee training is not new under Argentine labor law. Prior to its repeal by Section 26 of Law No. 27,802, the ECL contained an unnumbered provision (introduced by Law No. 24,576) requiring employers to certify “the professional qualifications obtained in the position or positions held by the employee, regardless of whether the employee participated in regular training activities.” The new statutory language instead focuses on the specific training actually completed by the employee.
Accordingly, employers are advised to maintain updated records of each employee’s training throughout the duration of the employment relationship.
If the information regarding the employee’s position and training is not included in Form F.984, the employer may issue a supplementary certificate on company letterhead, duly executed by its authorized representatives, expressly stating such information, thereby serving as the “Employment Certificate” in the strict sense.
The Certificate of Employment Services and Remuneration (Form PS.6.2 – ANSES), required under Section 12(g) of Law No. 24,241 and indispensable for retirement benefit applications, will continue to be generated through ANSES’ electronic system, which is accessible through ARCA’s Simplificación Registral platform.
The new regulations seek to further simplify the employment certificate regime by permitting digital issuance while reaffirming that the employer’s legal obligation is satisfied by making the required certificates available to the employee, including through verifiable electronic means. These measures are intended to streamline compliance and modernize the administration of employment termination documentation.