In brief
Argentina’s tax authority (ARCA) has issued General Resolution No. 5862/2026, which implements the Promotion of Registered Employment Regime (PER) introduced by Law No. 27,802.
The PER creates a temporary amnesty framework for private-sector employers. It allows eligible employers to regularize unregistered or improperly registered employment relationships, obtain substantial reductions in social security liabilities, and access flexible payment alternatives.
The PER may be particularly relevant for companies seeking to reduce historical labor exposure, especially where there has been historical misclassification or informal employment, pending labor inspections or disputes, or payroll inconsistencies.
The PER remains available until 28 November 2026, and applies to employment relationships existing as of 5 March 2026.
In focus
The PER applies to unregistered employment relationships as well as employment relationships that have been incorrectly registered, including cases involving underreported salaries or incorrect start dates. The regime also covers matters identified through labor inspections and situations that are pending or subject to administrative or judicial dispute.
Public sector employment and employers already benefiting from similar regularization regimes (for the same employees) are excluded from the PER.
Key deadlines
- Eligible relationships: those commenced up to 5 March 2026
- Regularization deadline: 28 November 2026
- Liabilities covered: through October 2026 periods
Main benefits
1. Partial Waiver of Social Security Debt
- Eligible employers may obtain partial forgiveness of principal and interest, depending on their classification:
- 90%: Micro and small companies/non-profit entities
- 80%: Medium-sized companies
- 70%: Other employers
- This partial waiver applies to the following subsystems and contributions:
- Pension system (SIPA)
- Public health and pensioner system (INSSJP)
- Family allowances
- Employment fund
- Social security contributions (partial scope)
2. Full Waiver for Specific Subsystems
- A full waiver of liabilities is available for the following items:
- National health insurance system
- Occupational risks regime (ART)
- Mandatory life insurance
3. Payment Alternatives
- Employers may settle the regularized liabilities through either a lump-sum payment (obtaining a 50% additional reduction) or by means of an installment plan, accruing interest at 1% per month.
Download the Spanish version of Argentina: New Social Security Amnesty Regime for Unregistered Employment.