The National Secretariat of Labor, Employment and Social Security, through the National Council for Employment, Productivity and the Minimum Living Wage, established, by means of Resolution No. 4/2026 (Official Gazette, September 2, 2026), the new rates of the Minimum Living Wage, excluding family allowances, as follows:
a. As of September 1, 2026, ARS 383,800 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the Labor Contract Law (L.C.T.), in which case the applicable amount shall be paid on a proportional basis; and ARS 1,919 per hour for daily-paid workers.
b. As of October 1, 2026, ARS 391,200 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 1,956 per hour for daily-paid workers.
c. As of November 1, 2026, ARS 398,800 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 1,994 per hour for daily-paid workers.
d. As of December 1, 2026, ARS 406,400 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 2,032 per hour for daily-paid workers.
e. As of January 1, 2027, ARS 414,200 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 2,071 per hour for daily-paid workers.
f. As of February 1, 2027, ARS 422,000 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 2,110 per hour for daily-paid workers.
g. As of March 1, 2027, ARS 429,600 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 2,148 per hour for daily-paid workers.
h. As of April 1, 2027, ARS 437,000 for all monthly-paid employees who work the full statutory working day, except for the situations contemplated under Sections 92 ter and 198 of the L.C.T., in which case the applicable amount shall be paid on a proportional basis; and ARS 2,185 per hour for daily-paid workers.
In turn, the Resolution under analysis provides that the Unemployment Benefit for employees covered or not covered by collective bargaining agreements shall be equivalent to 75% of the net amount of the employee’s highest monthly remuneration, provided that such remuneration was normal and customary, during the six (6) months preceding termination of the employment contract that gave rise to the unemployment situation.
Finally, it is provided that, under no circumstances, may the monthly benefit be lower than 50% or higher than 100% of the applicable Minimum Living Wage.