Overview
- ARCA formalized Resolution General 5850/2026 to require employers to issue payslips through the Registro Especial using a Clave Fiscal, with the change taking effect in May 2026.
- The Clave Fiscal identity check will replace the employer’s handwritten signature on receipts and the electronic record will be available for both employers and workers to consult and download from ARCA’s portal.
- Traditional paper forms such as F.102/RT, F.575/RT and F.1350 will no longer count as standalone proof of payment under the new rule.
- Cash payments remain allowed but employers must print the electronic payslip in duplicate, give one copy to the worker and keep the other signed as proof of payment.
- The measure aims to digitize and simplify administration for more than 600,000 domestic-work contracts, but it may create short-term hurdles for households that lack a Clave Fiscal at security level 2 or higher or who have low digital literacy.