The norm, in detail
The labor reform lands: transparent pay slip, ARCA and the end of ultra-activity
Decree 407/2026 (Official Gazette, Jun 1, 2026)
in forceNATIONAL
Labor
Derives from: The comprehensive labor reform is now law
What changed and who it applies to
What changed
An IMPLEMENTING decree (art. 99 items 1 and 2 of the Constitution — not a DNU) of 24 articles and 3 annexes that operationalizes the core of Law 27,802:(1) CENTRALIZED REGISTRATION IN ARCA (Annex I, implementing art. 52 of the Employment Contract Law): hires, terminations and changes run through ARCA's systems, with no labor books; in construction, coordination with IERIC.(2) TOTAL LABOR COST ON THE PAY SLIP (art. 140 of the Employment Contract Law + Annex III template): the pay slip adds 'a summary of the total composition of the labor cost, itemizing employer-borne concepts' grouped into 7 categories.(3) ULTRA-ACTIVITY (art. 4): the Secretariat of Labor calls parties to renegotiate within 30 days; agreements with no expiration date take Dec 31, 2026 as the reference; automatic-renewal clauses may be set aside.(4) PLATFORMS: the Secretariat of Transportation as operating authority and the Secretariat of Labor for collective bargaining.(5) TEMPORARY STAFFING AGENCIES (Annex II, 19 articles): electronic registration with positive administrative silence, guarantees denominated in UVA.(6) DIGITIZATION of medical certificates.(7) UNION LIFE: a 5% membership threshold appears both for challenging an existing union's official status (an additional 5% of dues-paying members) and as the vote floor for candidates to keep their protection (amendments to arts. 21 and 29 of Decree 467/88). The union-dues caps (0.5% employer / 2% worker) cited by private analyses were NOT found in the text: they remain unconfirmed. verif · Jun 1, 2026 ↗
In force
2026-06-01 verif · Jun 1, 2026 ↗
Who it affects
Employers and HR/payroll teams (new pay slip and ARCA registration), unions and business chambers (end of compulsory dues via ultra-activity), temporary staffing agencies, delivery/mobility platforms, construction (IERIC/ARCA) and occupational health providers. For the satellite investor: less friction to formalize a workforce. verif · Jun 1, 2026 ↗
The norm
Decreto 407/2026 of the national Executive, signed on May 29, 2026 and published in the BO on Jun 1, 2026 (N° 35920). It implements Ley 27.802 (arts. 52, 103 bis, 105, 132, 140, 210, 240, 241 and 252 of the LCT, the Labor Contract Act, among others). verif · Jun 1, 2026 ↗
Our reading
The labor reform stops being words on paper and starts operating: a pay slip that lays bare the real labor cost, unified registration in ARCA and the end of ultra-activity, which forces frozen collective agreements back to the table. A labor market that can finally be planned around (R5 · better export netback). thesis
Where it lands, province by province4
Neuquén The end of automatic rollover sets a date: agreements without an expiry take 31 December 2026 as their reference and the automatic extension can be waived. In Neuquén that touches the oil workers' agreement and its productivity addendum, the single largest cost variable in the basin. It adds electronic registration with positive silence for temporary staffing firms, which is how a campaign is staffed. favorable better export netback thesis
Río Negro The end of automatic rollover sends agreements back to the table with 31 December 2026 as reference, precisely as the corridor moves from construction to operation: the front where Río Negro has a live double-jurisdiction question — the construction union on the build, oil workers on operations, and the FLNG crews still undefined. The same rule offers a real lever (temporary staffing with positive silence) and opens that discussion. mixed cheaper to meet the demand thesis
Salta The only company-level agreement with Salta scope that our research closed — AOMA-Minera del Altiplano, CBA 1614/19 «E», shared with Catamarca through Hombre Muerto — has passed its four-year term and survives on rollover. The decree requires renegotiation to be convened within 30 days and allows the automatic extension to be waived: the 30% remote-area premium, which is how altitude gets paid, is back on the table. mixed cheaper to meet the demand thesis
Catamarca Decree 407/2026 regulates the registry of temporary staffing firms with electronic filing and positive silence, and links construction registration between the tax agency and IERIC. Catamarca has four lithium projects starting inside the same twelve-month window and measurable peak work: a single project laid 3,828,000 m² of geomembrane and Sal de Vida projects ~1,328 ha more of ponds. 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
Hire formally for 4 years with employer contributions of 2%+3%Decree 315/2026 (Official Gazette, May 4, 2026), implementing Law 27,802 Title XXin 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