The norm, in detail
The comprehensive labor reform is now law
Ley 27.802 (Official Gazette, Mar 6, 2026, promulgated by Decreto 137/2026)
in forceNATIONAL
Labor
Ley 27.802 on Modernización Laboral, enacted Mar 6, 2026, amends 38 rules: employment contract, collective bargaining, platforms and PyMEs.
What changed and who it applies to
What changed
Ley 27.802 'on Labor Modernization', passed on Feb 27, 2026 and promulgated without vetoes by Decreto 137/2026 (Official Gazette, Mar 6, 2026), is the anchor of the deepest labor reform in decades. It amends 38 statutes (official InfoLEG record): a cross-cutting reform of the Employment Contract Law (severance base under art. 245 excluding the annual bonus and non-monthly premiums; outsourcing/joint liability under art. 30; registration concentrated in ARCA, art. 52), of the union regime and of labor procedure. It creates: the Labor Assistance Fund (FAL, Title II, arts. 58-77) — individual capitalization accounts managed by CNV-endorsed entities replacing traditional severance, with a monthly contribution of 1% for large companies and 2.5% for MSMEs, raisable to 1.5% and 3% (art. 60) —; the Labor Formalization Incentive Regime (RIFL, Title XX, employer contributions reduced to 2%+3% for 48 months, art. 159); a regime for mobility and delivery platforms; the hours bank; the RIMI (Title XXIII, filed separately) and the tax chapter of income-tax exemptions on real estate (Title XXIV, filed separately). It repeals the telework regime as of Jan 1, 2027. verif Mar 6, 2026 ↗
In force
2026-03-06 verif Mar 6, 2026 ↗
Are you in or out?
Private-sector employers and workers (Employment Contract Law), unions (the Ley 23.551 regime and collective-agreement approval), mobility and delivery platforms, SMEs (RIFL/RIMI). Judicial front: after back-and-forth over injunctions, the Federal Administrative Litigation Court of Appeals confirmed around Jul 9, 2026 the denial of the CGT's injunction — the reform applies in full; the underlying constitutional challenge remains pending. prob Mar 6, 2026 ↗
The norm
Ley 27.802, passed by Congress on Feb 27, 2026, enacted by Decreto 137/2026 (signed by Milei/Adorni/Pettovello) and published in the BO on Mar 6, 2026. Implemented by Decretos 315/2026 (RIFL), 407/2026 (the labor core), 408/2026 (FAL) and 242/2026 (RIMI). verif Mar 6, 2026 ↗
Our reading
The deepest labor reform in decades is now law, promulgated in full, and it survived the first judicial assault: it lowers the cost and litigiousness of dismissal, formalizes employment and gives predictable rules to anyone who hires. This is the legal certainty the investment ecosystem — and its SME suppliers — had been waiting for (R5 · better export netback). thesis
Where it lands, province by province2
Neuquén Vaca Muerta has the country's most expensive and most unionized labor force: lower litigation and dismissal costs improve the netback of operators and suppliers, and the RIFL makes adding formal headcount in the satellite ecosystem cheaper. favorable better export netback thesis
Río Negro Same mechanism for the workforce of Río Negro's energy corridor and for fruit growing (intensive seasonal employment): predictable hiring rules + the RIFL to formalize crews. favorable better export netback thesis
What it leads to18
Hire formally for 4 years with employer contributions of 2%+3%Decreto 315/2026 (Official Gazette, May 4, 2026), Ley 27.802 Title XXin force
The labor reform lands: transparent pay slip, ARCA and the end of ultra-activityDecreto 407/2026 (Official Gazette, Jun 1, 2026)in force
The dismissal number, section by sectionLaw 27.802, ss. 10, 51 and 54 to 57 (Title I), rewriting ss. 20, 245, 276, 277 and 278 of the Employment Contract Actin force
Labor: the company agreement beats the industry union dealLaw 27,802, sections 130 to 137 and 149in force
Regularising staff: how much is written off and until whenLey 27.802, Title XXII (ss. 168 to 176) + Decreto 409/2026 (BO 1 Jun 2026)in force
No excise duty on insurance, satellite or vehiclesLaw 27.802, arts. 189 and 195 (Titles XXIV and XXV)in force
Losses indexed to CPI, citizenship without tax residenceLaw 27.802, arts. 190, 191 and 194 (Title XXIV)in force
What a camp wage and roster can be built withLaw 27.802, arts. 31, 33, 34, 35, 41, 42 and 43 (Title I)in force
One registration only: ARCA, and IERIC cannot ask for moreLey 27.802, section 155 (Title XIX)in force
The union inside the site, section by sectionLey 27.802, ss. 138, 141, 142 and 144 (Title XV)in force
How much must keep running during a strikeLey 27.802, ss. 101 and 102 (Title VII), rewriting s. 24 of Ley 25.877in force
The five documents that cut off joint liabilityLaw 27.802, ss. 13 and 16 to 19 (Title I), rewriting ss. 23, 29, 29 bis, 30 and 31 of the Employment Contract Actin force
What happens to labour debts when a company is boughtLaw 27.802, ss. 40, 46 and 47 (Title I), rewriting ss. 143, 225 and 228 of the Employment Contract Actin force
The other rules on this subject21
Hire formally for 4 years with employer contributions of 2%+3%Decreto 315/2026 (Official Gazette, May 4, 2026), Ley 27.802 Title XXin force
The labor reform lands: transparent pay slip, ARCA and the end of ultra-activityDecreto 407/2026 (Official Gazette, Jun 1, 2026)in force
Ley Bases: labor modernization and registered employmentLey 27.742, Titles IV-V (Decreto 847/2024); Title II Ch. IV (Decreto 695/2024)in force
The dismissal number, section by sectionLaw 27.802, ss. 10, 51 and 54 to 57 (Title I), rewriting ss. 20, 245, 276, 277 and 278 of the Employment Contract Actin force
Labor: the company agreement beats the industry union dealLaw 27,802, sections 130 to 137 and 149in force
Ignacio Aredez· Chief analyst
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