Among the milestones of the labor reform is the new pay slip, which features a highly innovative format and introduces significant changes (Decree 407/2026).
Objective: To promote simpler and more efficient digital schemes that adapt the current labor registration regime to existing systems in order to reduce administrative burdens, enable traceability, and leverage technological tools.

Pay Slip Visibility

The pay slip (Art. 140 of the Labor Contract Law [LCT] and its amendments) must be structured into four (4) clearly differentiated sections and include a “pie chart” layout. The sample graphic can be found in Annex III of Decree 407/2026.

  • First Section: Employer’s data, including their CUIT (Tax ID) number; worker’s data, including their CUIL (Labor ID) number; date of hire, seniority, and job category; and the date and place of payment of social security contributions
  • Second Section: Breakdown of contributions and/or concepts paid by the employer by legal or conventional mandate.
  • Third Section: Total gross remuneration received, along with its calculation and the corresponding deductions.
  • Note: Concepts must be recorded with a clear indication of their calculation base, unit of measurement, and the resulting amount.
  • Fourth Section: When lump-sum amounts intended for the entire workforce or a group of workers are paid, they must be prorated proportionally on each individual pay slip. The total sum of the concepts paid by the employer must be recorded prior to determining the gross amount to be received by the worker.

The pay slip must comply with the format and content specified in Annex III of Decree 407/2026, which includes a circular format diagram to clearly visualize labor costs.

Front of the Pay Slip (Anverso)

Additionally, the front of the pay slip must incorporate a summary of the total labor cost composition, breaking down the concepts paid by the employer, grouped—at a minimum—into the following categories:

  1. Unión/Syndicate
  2. Social Security
  3.  Healthcare / Medical Insurance (Obra Social)
  4. I.N.S.S.J.P. (Retirees/Pensioners Medical Institute)
  5. A.R.T. (Workers’ Compensation Insurance)
  6. Business Chambers or Associations
  7. Other categories

The pay slip must respect the format and content set forth in Annex III of Decree 407/2026.