On 7 October 2026, ARCA issued General Resolution 5,907 regulating the newly created Labor Assistance Fund (Fondo de Asistencia Laboral – FAL) established under the 2026 Labor Reform package. The FAL mandates a 1.5% employer contribution on total gross payroll, earmarked for unemployment insurance expansion and vocational training programs. Resolution 5,907 defines the calculation base, monthly settlement mechanics via the SIPA system, and the interaction with existing social security contributions. The regulation applies to all employers registered under the Argentine Social Security System effective from the October 2026 payroll period.
Key Takeaways
- Contribution Base and Rate: The 1.5% FAL contribution applies to the same remuneration base used for SIPA contributions (gross salary plus taxable benefits), with no salary cap, increasing total employer labor costs by approximately 1.3% after deductibility for Income Tax purposes.
- Monthly Settlement and Filing: Employers must calculate, withhold, and remit FAL contributions jointly with monthly SIPA obligations through the ARCA portal using form F.931, with the first payment due 10 November 2026 for October payroll.
- Compliance and Penalty Framework: Late payment triggers the standard SIPA interest rate (currently 3.5% monthly) plus a 2% monthly penalty; persistent non-compliance may result in exclusion from government procurement registries and suspension of tax credit certificates.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement