The norm, in detail
Hire formally for 4 years with employer contributions of 2%+3%
Decree 315/2026 (Official Gazette, May 4, 2026), implementing Law 27,802 Title XX
in forceNATIONAL
Labor
Derives from: The comprehensive labor reform is now law
What changed and who it applies to
What changed
For new employment relationships started and registered between May 1, 2026 and Apr 30, 2027 (art. 1 of the decree, a 12-month window), the employer pays reduced contributions for the first 48 months: 2% for SIPA + National Employment Fund + Family Allowances and 3% for INSSJP (the rates under art. 159 of Law 27,802). Qualifying workers: no registered private-sector employment as of Dec 10, 2025, or no dependent employment in the prior 6 months, plus monotributistas and former public employees. Cap: the benefit reaches 'up to a maximum of EIGHTY PERCENT (80%) of the employer's workforce' (art. 2 of the decree) — the anti-abuse effect (not replacing existing employment with subsidized hires) is the stated purpose, not literal text. verif · May 4, 2026 ↗
In force
2026-05-01 (hiring window through Apr 30, 2027) verif · May 1, 2026 ↗
Who it affects
Private employers hiring unregistered workers, the unemployed, monotributistas (simplified-regime taxpayers) or former public employees; informal workers who become registered; and the ecosystem of SMEs orbiting the RIGI and the provinces, where the cost of formal hiring is the main brake on adding headcount. verif · May 4, 2026 ↗
The norm
Decreto 315/2026 (signed on Apr 30, 2026 by Milei/Adorni/Pettovello/Caputo; BO May 4, 2026), the implementing regulation of Title XX (arts. 156-164) of Ley 27.802. verif · May 4, 2026 ↗
Our reading
The State cuts the labor cost of hiring on the books: for four years, adding a formal worker costs 2%+3% in contributions instead of the full regime. The missing lever for SMEs and satellite suppliers to hire without fear of the Argentine cost (R5 · better export netback). thesis
Where it lands, province by province5
Neuquén The scheme has a deadline: the registration window runs from 1 May 2026 to 30 April 2027, and the benefit covers up to 80% of payroll — a cap that is only generous for a fast-growing firm, which is the profile of the Neuquén satellite supplier. On the same job, the provincial lever Emplea Neuquén also applies, with a top-up for hiring in towns of up to 5,000 inhabitants. favorable cheaper to meet the demand thesis
Río Negro The window runs from 1 May 2026 to 30 April 2027 and lands on the corridor's hiring peak: VMOS with first oil at end-2026 and the San Matías pipeline just started. The qualifying profile — no registered employment, self-employed — is that of the town the 80% quota forces firms to hire from, and the 2%+3% rate lasts 48 months, i.e. through the first years of operation too. favorable cheaper to meet the demand thesis
Salta Salta's mining supplier registry added 340 registrations in two years: it is a market taking shape, with small firms building payroll for the first time and already carrying the harshest tax asymmetry of the five provinces (3.60% turnover tax on services against 0.75% on extraction). Contributions of 2%+3% for 48 months cut the other cost of adding staff, and the registration window closes on 30 April 2027. favorable cheaper to meet the demand thesis
Catamarca Decree 315/2026 cuts employer contributions to 2%+3% for 48 months for hires registered between 1 May 2026 and 30 April 2027. In Catamarca hiring locally is not optional: the Re.P.E.M. requires 70% Catamarca payroll in order to sell to the miners, and the registry went from 31 to 229 suppliers in four years with entire categories still empty. The rule makes cheaper exactly what the province requires. favorable cheaper to meet the demand thesis
San Juan The scheme's window runs from 1 May 2026 to 30 April 2027 and overlaps with the start of San Juan's 2026-2030 construction peak. The supplier registered with RE.PRO.MIN that must fill 80% local employment recruits from a pool with many self-employed and informal workers, who are exactly the ones who qualify: hiring them inside the window locks 2%+3% in contributions for 48 months. favorable cheaper to meet the demand thesis
The other rules on this subject8
The comprehensive labor reform is now lawLaw 27,802 (Official Gazette, Mar 6, 2026, promulgated by Decree 137/2026)in force
The labor reform lands: transparent pay slip, ARCA and the end of ultra-activityDecree 407/2026 (Official Gazette, Jun 1, 2026)in force
Ley Bases: labor modernization and registered employmentLaw 27.742, Titles IV-V (Decree 847/2024); Title II Ch. IV (Decree 695/2024)in force
Workers' compensation: 122 obsolete occupational risk rules repealedSRT Resolution 35/2026 (Official Gazette, Jul 28, 2026)in 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