Union solidarity contributions: Calculation base is modified and expanded

Lifeline for Union Financing: Calculation base for Solidarity Contributions is Modified and Expanded

ingles 1 Lifeline for Union Financing: Calculation base for Solidarity Contributions is Modified and Expanded Analía Durán Abogados Estudio Jurídico Laboral - Buenos Aires Union solidarity contributions

We are referring to Decree 612/2026 (dated July 17, 2026, and published in the Official Gazette on July 20, 2026).

The Labor Modernization Reform Law No. 27,802 (which also amended Law No. 14,250 regulating Collective Bargaining Agreements) established a cap on payments intended for trade unions.

It set a 0.5% cap on wages for contributions aimed at business chambers and a 2% limit on deductions intended for solidarity contributions in favor of unions.

Likewise, by complementing Law No. 27,802 and its regulatory decree, the regulation governs the prior legality control before the approval (homologación) or registration of collective agreements and treaties.

Which Amounts Are Taken into Account for the Deduction Caps Under Decree 612/2026?

Included: Normal and habitual monthly remunerative amounts of conventional origin.

  • The basic conventional wage according to the worker’s category;
  • Normal and habitual remunerative amounts;
  • Concepts paid on a monthly basis;
  • Concepts of conventional origin.

Excluded: Non-remunerative concepts or concepts that are not normal, habitual, or monthly earnings.

  • Non-remunerative amounts;
  • Extraordinary or sporadic concepts, such as the annual complementary wage (aguinaldo);
  • Vacation bonuses, overtime, awards, and exceptional bonuses;
  • Remunerations that are not normal, habitual, or monthly-