ARCA Issues Regulations for the Labor Assistance Fund (FAL) – Barreiro

ARCA Issues Regulations for the Labor Assistance Fund (FAL): How and When Employers Must Pay the Contribution

On October 1, 2026, General Resolution 5907/2026 of the Agency for Collection and Customs Control (ARCA) was published in the Official Gazette. It regulates Title II of Labor Modernization Law No. 27,802 and Decree No. 408/2026 as they relate to the Labor Assistance Funds (FAL). The rule sets out the procedure for calculating and paying the monthly contribution to these funds and takes effect on November 1, 2026.

The FAL are intended to help private-sector employers cover the payments arising from the termination of an employment contract. These include payments in lieu of notice, the completion of the month of dismissal, and seniority-based severance under the Employment Contract Law and the professional statutes, including the Agricultural Labor Regime. They apply to workers who were registered at least 12 months before the termination date. Under Decree 408/2026, the funds are structured through collective investment vehicles authorized by the National Securities Commission (CNV), such as mutual funds or financial trusts.

Effective date

The resolution takes effect on November 1, 2026, and applies to returns for the November 2026 accrual period onward, without prejudice to the waiting period provided for in Article 65 of Law 27,802 and Article 15 of Decree 408/2026. The waiting period does not change the deadline for declaring status as a private or public employer, which falls due with the filing of the November 2026 return.

Rates and calculation base

The contribution is calculated on the same remuneration used as the base for employer contributions to SIPA (the Integrated Argentine Social Security System) for each registered worker:

2.5% for micro, small, and medium-sized enterprises (MiPyMEs) and for nonprofit entities classified as such.
1% for all other covered private-sector employers.

A contribution deducted from employer charges

The amount allocated to the FAL is not added on top of employer contributions; it is deducted from them. The “Declaración en línea” (Online Declaration) system will calculate it automatically and deduct it from the contributions going to SIPA, PAMI (INSSJP), the National Employment Fund, and the Family Allowances Regime, recalculating the rates in accordance with Article 24 of Decree 408/2026.

An important point for employers who benefit from contribution reductions: these reductions do not affect the calculation of the FAL contribution. If the contribution exceeds the employer charges payable, the difference cannot be carried forward as a credit to offset in other periods.

How and when it is paid

The contribution will form part of the balance on Form F. 931 and will fall due together with the other social security withholdings and contributions. It will be paid by Electronic Payment Slip (VEP) using code ICS 266-019-019 – Labor Assistance Fund. Late payment will accrue interest under Law 11,683.

Starting with the November 2026 period, version 48 of the “Declaración en línea” system must be used. This version will also be mandatory for original or amended returns for earlier periods filed on or after November 1.

Registration obligations employers must meet beforehand

Declare status as a private or public employer. All employers must do so through the “Simplificación Registral” (Registration Simplification) service before filing the November 2026 return. Employers that begin operations later must do so before their first due date.
Prove MiPyME status. To qualify for the 2.5% rate, employers must hold a MiPyME certificate valid for the accrual period. Nonprofit entities (associations, foundations, cooperatives, mutual societies, condominium owners’ associations, religious entities, and others) must apply for classification with the Secretariat of Industry, Commerce, and Small and Medium-Sized Enterprises.
Report the “FAL ID.” Before paying the first contribution, private employers must report, through “Simplificación Registral,” the ID assigned to their Employer Individual Account, validating the authorized entity, the investment vehicle, and its CBU (bank account number). If they fail to do so, the CNV will assign an account ex officio, and in the meantime the funds paid in will remain without specific allocation. The same procedure applies when transferring the account to another entity.
Public-sector employers. They are excluded from the FAL and will be classified under code 659. If they believe their classification is incorrect, they may request a review through “Presentaciones Digitales” (Digital Submissions), attaching supporting documentation.

Suspension, voluntary withdrawal, and closure of the account

Suspension or interruption of the contribution, which must be requested from and granted by the Secretariat of Labor, Employment, and Social Security, will take effect from the month after ARCA receives notice of it, without affecting contributions already accrued. From that point, the employer loses the reduction in employer contributions provided for in Article 76 of Law 27,802. The same applies when the Employer Individual Account is closed.

Penalties

Failure to comply with the resolution may result in the penalties set out in Tax Procedure Law No. 11,683 and Law No. 17,250.

This content is provided for informational purposes only and does not constitute legal advice.