The norm, in detail
Hire formally for 4 years with employer contributions of 2%+3%
Decreto 315/2026 (Official Gazette, May 4, 2026), Ley 27.802 Title XX
in forceNATIONAL
Labor
Derives from: The comprehensive labor reform is now law
Decreto 315/2026 implements the RIFL of Ley 27.802: employers registering between May 2026 and Apr 2027 pay reduced contributions for 48 months.
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 Ley 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 ↗
Are you in or out?
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 respond: investing takes time, held-back supply shows up at once 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 respond: investing takes time, held-back supply shows up at once 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 respond: investing takes time, held-back supply shows up at once thesis
Catamarca Decreto 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 respond: investing takes time, held-back supply shows up at once 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 respond: investing takes time, held-back supply shows up at once thesis
The other rules on this subject21
The comprehensive labor reform is now lawLey 27.802 (Official Gazette, Mar 6, 2026, promulgated by Decreto 137/2026)in 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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