Regularising staff: how much is written off and until when

It is a labour amnesty with a deadline. What can be regularised (s. 168 of the law): current private-sector employment relationships begun up to the promulgation of the law — ARCA sets this as those begun up to 5 March 2026, inclusive — whether unregistered or «deficiently registered». What is obtained (s. 2 of Decreto 409/2026): extinction of the criminal action where there is no final judgment; removal from the Register of Employers with Labour Sanctions (REPSAL) for infringements committed or recorded up to 6 Mar 2026; and write-off of principal and interest on contributions debt. How much is written off (s. 4 of the decree, which is what the law left open): 90% for micro and small companies and non-profit entities · 80% for medium-sized companies in tiers 1 and 2 · 70% for all other employers · and 100% for obligations to the National Health Insurance System, Workplace Risks and the Mandatory Group Life Insurance. How the rest is paid (s. 5): in cash, with a further 50% reduction, or under the instalment plan ARCA provides within the parameters of s. 172 of the law — up to 72 instalments, a maximum financing rate of 12% nominal per year, a down payment of up to 5% and a discount of up to 10% for cash payment. What the worker keeps (s. 170 of the law): they may count up to 60 months of service with contributions, calculated on the minimum wage or on declared pay if higher, solely to reach the years of service required by Ley 24.241 for the Universal Basic Benefit, the disability or survivor pension and unemployment benefit. The limits (ss. 173 to 175): debts already disputed in administrative or judicial proceedings can be included if the employer submits unconditionally and waives every action, including recovery, paying costs; anyone who already used the registered employment promotion regime of Ley Bases 27.742 for the same employees cannot join; and ARCA and the social security bodies refrain from assessing debt ex officio and from issuing infringement notices for the same grounds and periods regularised. verif · Jun 1, 2026 ↗

⏰ The window opened on 1 June 2026 and closes on 28 November 2026, inclusive. The date is no longer our own calculation: it is set by Resolución General 5862/2026 of ARCA (Official Gazette, 11 Jun 2026), which implements the procedure. Regularisation can cover obligations accrued up to the October 2026 period, inclusive, and payment is also due on 28 Nov. ARCA's systems have been running since 16 Jun 2026. Paying in cash cuts the debt that is not forgiven by a further 50%. ARCA defines the universe as employment relationships «begun up to 5 March 2026, inclusive». verif · Nov 28, 2026 ↗

To the Argentine employer with unregistered staff, or staff registered for less than they are actually paid, which across the productive interior is a large slice of SMEs in services, transport, construction and farming. And it speaks especially to those wanting into the supplier chain of a large project: under this same reform, whoever hires must ask their contractor for each worker's CUIL and proof of social security payments, so informality has stopped being a saving and become a barrier to entry. It also reaches the employer listed in the REPSAL, because the amnesty removes them from the register that today shuts them out of public contracting and many private tenders. And the worker who is regularised: up to 60 months of countable contributions towards the basic pension, the survivor pension or unemployment benefit. It cannot be used by anyone who already regularised those same employees under the Ley Bases 27.742 regime. verif · Jun 1, 2026 ↗