On 20 October 2026, the Argentine Federal Administration of Public Revenue (ARCA) published General Resolution 5913/2026, implementing critical amendments to the social security contribution regime for temporary services companies (Empresas de Servicios Eventuales). The resolution operates under Law 27.802 (Labor Modernization Law) and Decree 407/2026, which together aim to modernize labor relations and simplify compliance for firms supplying temporary personnel. The new regime revises contribution rates, reporting deadlines, and digital filing obligations, aligning them with the broader simplification drive initiated by the Ministry of Labor. Effective immediately, temporary service providers must adopt the updated electronic sworn statement (DDJJ) format and apply revised alícuotas (rates) for both employer and employee contributions. The resolution also introduces a transition period for pending obligations from prior periods.
Key Takeaways
- Revised Contribution Rates and Bases: The resolution establishes updated contribution percentages for temporary service firms, differentiating between sectors and adjusting the taxable base to reflect the new labor modernization parameters. Employers must recalculate monthly contributions using the new alícuotas effective from the October 2026 payroll.
- Digital Filing and Reporting Enhancements: ARCA mandates the use of the updated “Declaración Jurada” (F.931) platform with new data fields for temporary worker identification, contract duration, and end-user company details. Non-compliance triggers automatic fines under the procedural penalty regime.
- Transition Rules for Pre-existing Obligations: A 90-day regularization window is granted for debts arising under the previous regime, allowing firms to consolidate and pay outstanding amounts with reduced interest. After this window, standard enforcement procedures resume.
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