Overview
- ARCA detailed the sign-up, requiring employers to register new hires in the “Simplificación Registral” system with contract code 710 and to file Form 931 in the updated online tool so the reduced rate applies automatically.
- The guidance follows Monday’s Decree 315/2026, which activated the Régimen de Incentivo a la Formalización Laboral (RIFL) set out in the labor reform law.
- The regime applies to jobs registered from May 1, 2026 to April 30, 2027 for people without recent formal work, those unemployed in the prior six months, monotributistas, or workers coming from the public sector, and firms can cover up to 80% of their payroll.
- For each eligible hire, employers pay a 5% contribution for 48 months that sends 2% to pensions, employment and family allowances and 3% to PAMI, and the cut cannot be combined with other contribution reductions while the FAL payment remains mandatory.
- Employers must declare adhesion before ARCA, benefits end on noncompliance, workers’ extra income does not affect eligibility, and ARCA can reclaim unpaid sums with interest and penalties.