The comprehensive labor reform is now law

Law 27,802 'on Labor Modernization', passed on Feb 27, 2026 and promulgated without vetoes by Decree 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 ↗

2026-03-06 verif · Mar 6, 2026 ↗

Private-sector employers and workers (Employment Contract Law), unions (the Law 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 ↗