General Resolution 5862/2026 (ARCA), regulating the Registered Employment Promotion Regime created by Law No. 27,802 (Labor Modernization).

The Provision, effective as of 06/11/2026, applies to private employers with unregistered or incorrectly registered employment relationships (start date later than the actual date, or remuneration lower than what was actually paid).

Applicability

It applies to employment relationships initiated up to and including March 5, 2026, and active as of the date of adherence.
It also includes employment relationships verified through inspection reports (actas de inspección) notified to the employer whose debt has not been settled, even if it is under administrative, contested administrative, or judicial dispute.

Exclusions

If the employer, for the same employees, has already adhered to the previous regularization through the Registered Employment Promotion Regime provided for in Law No. 27,742 (Bases y Puntos de Partida para la Libertad de los Argentinos).

Deadlines to Keep in Mind

The regularization of employment relationships must be carried out up to and including November 28, 2026, and may cover accrued obligations up to and including the October 2026 period.

Main Benefit: Debt Forgiveness

Partial Forgiveness Includes:

  • Argentine Integrated Pension System (SIPA).
  • Healthcare Healthcare Providers / Health Insurance (Obras Sociales – Law 23,660).
  • PAMI (Law 19,032).
  • National Employment Fund and Family Allowances.

Debt Forgiveness Percentages:

  1. Micro and Small Businesses and non-profit entities registered with ARCA: NINETY PERCENT (90%).
  2. Medium-sized Businesses (Tranche 1 and 2): EIGHTY PERCENT (80%).
  3. Other employers: SEVENTY PERCENT (70%).

Total Forgiveness (Principal and Interest) Includes:

  1. National Health Insurance System. Law No. 23,661 and its amendments.
  2. Occupational Risk Law (Workers’ Compensation). Law No. 24,557 and its amendments.
  3. Mandatory Collective Life Insurance (SCVO). Decree No. 1,567 of November 20, 1974, and its amendments.

Benefits Linked to the Payment Method

  1. Lump-sum payment: In this case, the aforementioned debt will be reduced by FIFTY PERCENT (50%), as established by subsection a) of Article 5 of Decree No. 409/26.
  2. Through a payment facility plan:
The maximum number of installments and the down payment percentage will be as detailed below:

    image 1 Opportunity for Registered Employment Regularization with Debt Forgiveness Analía Durán Abogados Estudio Jurídico Laboral - Buenos Aires

 

  1. Installments will be monthly, equal, and consecutive, and their amount will be calculated by applying the formula provided on the “Mis Facilidades” microsite of the institutional website (https://www.arca.gob.ar).
The minimum amount for each installment will be FIFTY THOUSAND PESOS ($50,000.-).
  2. The down payment will be calculated considering the percentage indicated in the previous article on the total amount of the consolidated debt, as applicable to each type of subject.
The minimum amount of the down payment will be—in all cases—FIFTY THOUSAND PESOS ($50,000.-).
  3. The debt consolidation date will correspond to the day the down payment is settled.
  4. The monthly financing interest rate will be ONE PERCENT (1%).
  5. The submission of the plan will be communicated to the taxpayer through the Electronic Fiscal Domicile (Domicilio Fiscal Electrónico).

Compensatory interest cannot be modified by the taxpayer and/or responsible party.

Cancellation of plan and loss of benefits

The expiry of the payment facility plan will operate automatically by operation of law (de pleno derecho) and without the need for any intervention by this Agency, when any of the following causes occur:

  1. Failure to pay TWO (2) installments, consecutive or non-consecutive, SIXTY (60) calendar days after the due date of the second installment.
  2. Failure to pay ONE (1) installment, SIXTY (60) calendar days counted from the due date of the last installment of the plan.