On 1 October 2026, Argentina’s Federal Administration of Public Revenue (ARCA) published Resolution General 5582/2026, establishing the operational framework for the Labor Assistance Fund (Fondo de Asistencia Laboral – FAL) created under the 2026 Labor Reform. The regulation mandates that employers calculate, withhold, and remit FAL contributions starting with the November 2026 payroll period, with full integration into the existing Form 931 (Digital Unified Declaration) filing system. This measure aims to streamline social security compliance by consolidating the new labor fund contributions alongside existing pension, health, and family allowance obligations within a single monthly submission.
Key Takeaways
- Effective Date and Scope: Contributions apply to salaries accrued from November 2026 onward, affecting all private-sector employers registered under the Argentine social security system. The contribution rate and calculation base align with parameters defined in the Labor Reform legislation.
- Form 931 Integration: ARCA has modified the Form 931 digital schema to include dedicated fields for FAL contributions, eliminating the need for separate filings. Employers must update payroll software to capture the new data points before the November deadline.
- Compliance and Penalties: Late or omitted payments will attract standard social security interest charges and fines under Law 24.714. ARCA has signaled enhanced cross-checking between payroll declarations and labor contract registrations to detect evasion.
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