New Labor Formalization Incentive Regime in Argentina (“RIFL”) – Decree 315/2026
The RIFL is an optional benefit provided under the Labor Modernization Law No. 27,802. This benefit allows private sector employers to pay reduced employer contributions for the first 48 months of a new employment relationship.
Note: This does not apply to existing employment relationships; it is strictly for new hires.
Enrollment and Eligibility
To utilize the RIFL, employers must submit an application between May 1, 2026, and April 30, 2027. Eligibility depends on the employer’s registration date with ARCA:
- Registered before December 10, 2025: May access the RIFL for an unlimited number of new employees.
- Registered on or after December 10, 2025: May apply the RIFL to a maximum of 80% of their total payroll.
Employee Requirements
The employer must verify that the candidate meets at least one of the following legal conditions to qualify for the benefit:
- Their last employment was a dependency relationship with the State (National, Provincial, Municipal, or CABA).
- They had no registered employment during the 6 months prior to the month of hire.
- They were registered as a Monotributista (Simplified Tax Regime) prior to being hired and had no formal employment in the 6 months prior to, or at any time before, December 10, 2025.
Reduced Contribution Rates
During the first 48 months of the employment relationship, the employer will pay a total contribution rate of 5%. This is distributed as follows:
- 2%: SIPA (Argentine Integrated Pension System), National Employment Fund, and Family Allowances.
- 3%: INSSJP (PAMI).
Important: The 6% contribution for Healthcare Coverage (Obra Social) remains unchanged and continues to apply. Additionally, the Labor Assistance Fund (FAL) remains applicable.
Official Gazette Link: https://www.boletinoficial.gob.ar/detalleAviso/primera/341443/20260504