Dr. Arantxa Martinez
am@lorentelopez.com
The National Executive Branch issued Decree 407/2026, which establishes regulations governing various aspects of Law 27,802 on Labor Modernization. The regulations provide details on the practical application of several of the changes introduced by the reform.
Below is a summary of the main points of interest.
Labor Registration: It is established that the labor registration requirement is fulfilled exclusively by registering and deregistering the employee in the ARCA system. This is considered sufficient for all legal purposes, and no additional requirements may be imposed. The requirement to maintain physical or digital labor records is eliminated.
Meal Benefit at Restaurants Outside the Workplace
Meals provided to employees at restaurants outside the workplaceare included as a non-monetary employee benefit when they are provided or arranged by the employer. This benefit may not be substituted with cash or other payments, and a limit of 40% of the SMVM is established.
Limit on Supplementary Benefits:
The non-wage nature of supplementary benefits consisting of profit-sharing, profit-sharing, or equity-based schemes; the collection of dividends; and the sale of shares or securities granted by the employer is clarified, with a cap set at 5% of the employee’s annual gross compensation.
Standard Pay Stub
A single, mandatory pay stub template has been approved under the regulations of Article 140 of the Labor Code (LCT), which must include the full identification of the employer and the employee, as well as a breakdown of total labor costs, specifying net pay, gross pay, and the corresponding deductions. Furthermore, the front of the pay stub must include a graphical summary of the total labor cost, with a breakdown of the items related to social security, health insurance, occupational risk insurance (ART), union dues, and other items specified in the official template.
Digital medical certificates.
Rules are established for the issuance and validity of medical certificates under the provisions of Article 210 of the LCT, stipulating that they must be issued electronically through registered digital platforms by duly authorized professionals.
The use of paper certificates is permitted only in exceptional cases, when there are duly documented technical or connectivity issues, or when access to the system is impossible.
It also establishes the procedure for resolving discrepancies between the certificate submitted by the employee and the employer’s medical examination, allowing for the involvement of official medical boards or duly registered specialized institutions.
Resignation and Termination of Employment by Mutual Agreement.
The resignation process is being modernized to include digital notification and resignation filed with the administrative authority.
Furthermore, with regard to agreements to terminate the employment relationship by mutual consent, the law provides for the possibility of having such agreements ratified by the labor authority, which must verify the legality of the agreement, the absence of any defects in consent, and an appropriate balance of interests between the parties.
Notification of the retirement process.
A new provision has been added requiring ANSES to notify the employer of the start and end of an employee’s retirement process. The measure aims to provide greater predictability for decision-making related to the continuation of the employment relationship.
Collective Bargaining AgreementsIt is hereby established that, for the purposes of the renegotiation provided for in Article 137 of the Labor Modernization Act, collective bargaining agreements whose original term has expired shall be considered expired. Furthermore, for agreements that do not specify an expiration date, the Enforcement Authority may use December 31, 2026, as a reference date and disregard any automatic extension clauses, without affecting the validity of the agreement’s other provisions.
Construction Regulations
The regulationsprovide forthe transfer of registration authority from IERIC to ARCA, with the aim of unifying systems and simplifying administrative management in the sector. Additionally, supplementary regulations are to be issued for the operational implementation of the new framework.
Temporary Service Agencies
This document specifies and organizes the concepts applicable to the regulatory framework for temporary service agencies, distinguishing between permanent continuous workers (assigned to tasks within the agency itself) and permanent intermittent workers (assigned to provide services at client companies).
The circumstances under which temporary staff may be hired are defined, including temporary replacements, temporary increases in activity, special events, and other exceptional needs.
Among the main provisions are limits on the period of inactivity between assignments (45, 60, or up to 90 days, depending on the case), the requirement to provide verifiable notification of the new work assignment, including details of its conditions; a distance limit for transfers (30 km, extendable to 50 km by agreement); and equal pay with the host company’s staff in the same job category and with the same length of service.
In addition, requirements for registration with the Enforcement Authority and operating conditions are established, including a system of guarantees and compliance with social security obligations in accordance with the user company’s structure.
As always, we are available to answer any questions or provide further details on these topics.-
