In brief
Union financing has once again become a hot topic on the labor agenda, following two relevant developments connected with Labor Modernization Law No. 27,802 (LML) and its implementing regulations. First, Decree 612/2026 clarifies the calculation basis applicable to the statutory caps on dues, contributions and other economic charges agreed in collective bargaining agreements. Second, an injunction granted in favor of the Retail Employees Union of San Martín suspended, for an initial six-month period, the application of Sections 131 and 133 of the LML with respect to the agreements executed by the Argentine Federation of Retail and Services Employees (FAECYS).
Decree 612/2026 modifies the criterion originally established by Decree 407/2026, which had limited the calculation basis to the conventional basic salary. The new regulation provides that, in addition to the basic salary for the applicable category, remunerative amounts of collective bargaining origin that are normal, regular and paid monthly must also be taken into account. At the same time, it expressly excludes variable, extraordinary or non-monthly items, such as prizes, bonuses, profit-sharing payments, overtime, the annual supplementary salary, vacation bonus and non-remunerative amounts.
As a result, two levels of analysis currently coexist. As a general rule, collective bargaining agreements must comply with the statutory caps and the new calculation basis defined by Decree 612/2026. However, for the Retail Employees sector covered by the injunction, the Labor Secretariat clarified that the solidarity contribution provided under CBA 130/75 must continue to apply while the court order remains in force.
In focus
Decree 612/2026: new calculation basis for conventional dues and contributions
Decree 612/2026 introduces clarifications to the regulatory framework applicable to dues, contributions, fees, withholdings, funds and other economic charges provided in collective bargaining agreements. In particular, it reformulates the calculation basis for applying the limits set forth in Section 9 of Law 14,250, as amended by the LML. As from this amendment, the basis is no longer limited to the conventional basic salary but also includes remunerative collective bargaining allowances that are paid on a normal, regular and monthly basis.
The regulation excludes from that basis any items that do not meet those requirements of normality, regularity and monthly frequency. These expressly include prizes and bonuses, profit-sharing payments, overtime, the annual supplementary salary, vacation bonus, non-remunerative amounts and any other item that is not paid monthly, regardless of its name or legal nature. In practice, this clarification is relevant for reviewing collective wage agreements that use non-remunerative amounts, extraordinary payments or variable items as salary adjustment mechanisms.
The decree also distinguishes employer contributions agreed in favor of trade unions for social, welfare, pension or cultural purposes. These contributions must have a specific purpose for the benefit of employees and must be administered and documented separately from the union’s general funds. This clarification is aimed at strengthening the traceability of those resources and facilitating legality control prior to the approval or registration of collective bargaining agreements.
Retail Employees: scope of the injunction regarding CBA 130/75
In parallel, the Retail Employees Union of San Martín filed an amparo action against the National Government challenging the constitutionality of Sections 131 and 133 of the LML. The claim focused on the impact of those provisions on the continued effectiveness of collective bargaining clauses after expiration and on the union financing mechanisms provided in the collective bargaining agreements applicable to the sector.
Section 131 of the LML amends the ultra-activity regime of collective bargaining agreements and limits the continuity of certain clauses once the agreement has expired. Section 133, in turn, sets caps on conventional dues and contributions, including the 2% limit for items allocated to trade unions. The injunction suspended the application of both provisions with respect to CBA 130/75 and to the activity, sub-activity and company-level agreements executed by FAECYS.
Section 100 of CBA 130/75 provides for a solidarity contribution equivalent to 2.5% of the remuneration of covered employees. Of that percentage, 2% corresponds to the first-level trade union affiliated with FAECYS and the remaining 0.5% to the federation, with employers acting as withholding and deposit agents.
Federal Civil, Commercial and Administrative Court No. 2 of San Martín granted the injunction for a six-month period, finding that the immediate application of the challenged provisions could affect the balance of collective bargaining, the continuity of collective bargaining clauses and collective autonomy protected by Section 14 bis of the Argentine National Constitution. Although the National Government appealed, the appeal was granted with non-suspensive effect, so the suspension remains in force while the proceedings continue.
On that basis, through Resolution 839/2026, the National Directorate of Labor Relations and Regulations clarified that the approval of the Retail Employees wage agreement must be interpreted in accordance with the scope and duration of the injunction issued in the case “Sindicato Empleados de Comercio de San Martín v. Estado Nacional re. Amparo Law 16,986”, which suspended the application of Sections 131 and 133 of Law 27,802 with respect to CBA 130/75. Accordingly, the solidarity contribution under CBA 130/75 must continue to be withheld and deposited in accordance with its terms.
Download the Spanish version of Argentina: Union Dues and Contributions — Scope of Decree 612/2026 and the Specific Situation of the Retail Employees Collective Bargaining Agreement.