Dr. Sol Ayala
sa@lorentelopez.com
On June 1, 2026, Decree No. 409/2026 was published in the Official Gazette, through which the Executive Branch established regulations for the Registered Employment Promotion Program (PER), as provided for in Law No. 27,802 on Labor Modernization.
Subsequently, on June 11, 2026, ARCA General Resolution No. 5862/2026 was published, establishing the requirements, deadlines, and conditions for its implementation.
The program aims to encourage the formalization of unregistered or inadequately registered employment relationships through a scheme offering significant benefits to employers who participate within the specified timeframe.
Key Benefits of the“
”ProgramAmong the key benefits provided by the PER are the following:
- Partial forgiveness of principal and interest on debts arising from the nonpayment of social security contributions, in accordance with the following scale:
- 90% for micro and small businesses and nonprofit organizations.
- 80% for Medium-Sized Enterprises (Brackets 1 and 2).
- 70% for other employers.
To access the percentages applicable to MSMEs, you must have a valid MSME Certificate as of the date of enrollment. - Full waiver of certain charges related to the National Health Insurance System, the Occupational Risk Insurance Program, and Mandatory Group Life Insurance.
- Option to pay off the outstanding balance through an installment plan or, alternatively, receive an additional 50% discount if you choose to pay in full.
- Dismissal of criminal proceedings related to regularized obligations, once the conditions established by the regulations have been met.
ARCA Operational Regulations
The Customs Collection and Control Agency (ARCA), through General Resolution No. 5862/2026, established the regulations governing the procedure for joining the PER.
The resolution establishes the operational conditions that employers must meet to qualify for the program’s benefits, setting forth the enrollment process, the procedure for regularizing employment relationships, the process for determining applicable obligations, and the methods for settling the debt.
Who is eligible to enroll?
Private-sector employers may enroll in the program if they regularize employment relationships that began on or before March 5, 2026, and that are still in effect at the time of enrollment.
Furthermore, the regulations set November 28, 2026, as the deadline for participating in the program, allowing for the regularization of obligations accrued through October 2026.
Impact on Workers
From the workers’ perspective, the system provides for the recognition of regularized periods for pension and social security purposes, allowing such service time to be counted toward eligibility for the corresponding benefits.
Final Considerations
The PER is a tool designed to promote the formalization of employment through specific economic incentives, offering employers an opportunity to reduce labor and social security liabilities while encouraging the registration of employment relationships within the formal system.
At Lorente & López Abogados, we are available to analyze how this applies to each specific case and assist you in implementing the system.
