The norm, in detail
Regularising staff: how much is written off and until when
Ley 27.802, Title XXII (ss. 168 to 176) + Decreto 409/2026 (BO 1 Jun 2026)
in forceNATIONAL
Labor
Derives from: The comprehensive labor reform is now law
The Registered Employment Promotion regime writes off up to 90% of the contributions debt, removes the REPSAL listing and extinguishes the criminal action. The window closes at the end of November 2026.
What changed and who it applies to
What changed
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 — 6 March 2026 — 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 ↗
In force
⏰ The window opened on 1 June 2026 and closes at the end of November 2026. Section 171 of the law gives one hundred and eighty (180) calendar days counted from the entry into force of the implementing regulation of this Title, and the regulation — Decreto 409/2026 — took effect on the day of its publication, 1 Jun 2026. Counting 180 calendar days from that date, the deadline falls on 28 November 2026. ⚠️ That exact date is our own arithmetic, not a datum from the decree: the rule does not write it. The formula is left visible so it can be audited, and if the ARCA resolution sets another date, ARCA's date governs. estim · Jun 1, 2026
Are you in or out?
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 ↗
The norm
Ley 27.802 on labour modernisation, Title XXII ("Registered Employment Promotion"), sections 168 to 176, implemented by Decreto 409/2026 (DECTO-2026-409-APN-PTE), signed on 29 May 2026 by Milei, Adorni and Caputo and published in the Boletín Oficial on 1 June 2026. The decree takes effect on the day of its publication (s. 7). verif · Jun 1, 2026 ↗
Our reading
thesis The two sections read together form a pincer that neither of them states. On one side, the new section 30 of the Ley de Contrato de Trabajo obliges everyone who hires to ask their contractor for each worker's CUIL and proof of wage and social security payments, and relieves them of liability if they do: the large client now has a reason of its own, not a moral one, to demand formality. On the other, the PER writes off up to 90% of the debt that formality would have cost, clears the REPSAL record and extinguishes the criminal case. ⇒ The window for the informal supplier who wants into a large project's chain is this one, and it has a date: regularising now costs 10% of the debt for a small company, financeable over 72 instalments at 12% nominal per year; regularising after the end of November costs 100% and with no plan. ⚠️ What could break this reading: the ARCA resolution implementing the procedure is still to be opened, and the write-off is lost if the employer does not settle what was not forgiven (s. 172 of the law). Besides, whoever regularises puts the real start date on record, and that can reopen individual claims which the tax write-off does not cover. thesis
Where it lands, province by province2
Neuquén Vaca Muerta's satellite ecosystem grew faster than its formalisation, and the documentary demand of the new section 30 of the Ley de Contrato de Trabajo shuts the door on the informal supplier. The PER is the cheap window for getting through that door before the end of November. favorable cheaper to meet the demand thesis
Río Negro The same mechanism in the energy corridor, with a case of its own: fruit growing, where deficiently registered seasonal employment is structural and the 90% write-off for SMEs is the highest on the scale. favorable cheaper to meet the demand thesis
The other rules on this subject19
The comprehensive labor reform is now lawLey 27.802 (Official Gazette, Mar 6, 2026, promulgated by Decreto 137/2026)in force
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 sectionLey 27.802, ss. 51 and 54 to 56 (Title I), rewriting ss. 245, 276 and 277 of the Ley de Contrato de Trabajoin force
Ignacio Aredez· Chief analyst
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How to read the seals → verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading