Argentina: Regulation of the Bases Law in labor matters | October 2024

Registered Employment Promotion Regime
09 Oct 2024    2 minute read

In brief

The Federal Administration of Public Revenues (AFIP), through General Resolution No. 5577/2024, has regulated the Registered Employment Promotion Regime in accordance with Law No. 27.742 ("Bases Law") and Decree 847/2024. This regulation aims to regularize unregistered or incorrectly registered employment relationships in the private sector prior to the enactment of the Bases Law.

Contents

In depth

The Bases Law established a Registered Employment Promotion Regime to regularize unregistered or poorly registered labor relations in the private sector that began prior to the enactment of the law. Decree No. 847/2024 regulated the effects and established forgiveness percentages for amounts owed by employers in terms of social security contributions. Additionally, the AFIP was requested to implement a payment plan for the debt that is not forgiven. On 26 September 2024, General Resolution No. 5577/2024 of the AFIP was published, regulating the requirements, deadlines and conditions for employers to apply for the regime and benefit from the payment plan.

Promotion of registered employment

1. Benefits regulated by the AFIP

  • Employers who regularize unregistered employment relationships will receive partial forgiveness of the debt generated by the failure to make timely payments of contributions to social security subsystems. This applies to the Integrated Argentine Pension System (SIPA), the National Institute of Social Services for Retirees and Pensioners, the Health Insurance Regime, the National Employment Fund and the National Family Allowances Regime.
  • Forgiveness varies by company size: 90% for MiPyMEs and nonprofits, 80% for medium-sized enterprises and 70% for large enterprises.
  • Total forgiveness is possible for debts related to the National Health Insurance System and Workers' Compensation Law.
  • Payment can be made in a lump sum (additional 50% reduction) or through an installment plan (up to 28 installments for MiPyMEs and nonprofits, 16 for medium-sized enterprises, 12 for others).

2. Included employment relationships

  • Private sector employers who register workers or correct start dates/remunerations for employment relationships before 5 July 2024.
  • Employment relationships verified through administrative or inspection records, even if under proceedings.

3. Application deadline

  • From 30 September 2024 to 24 December 2024.

4. Additional benefits

  • Removal from the Register of Employers with Labor Sanctions (REPSAL) and forgiveness of infractions and fines

5. Accessing the benefit

  • Employers must use the AFIP Web Portal to register workers or correct employment details and cancel debt.
  • Submit sworn statements for periods up to July 2024 and include regularized workers in statements for August 2024 and subsequent periods.

Click here to read the Spanish version.

Contact Information
Alberto José González Torres
Partner
Buenos Aires
Read my Bio
alberto.gonzalez-torres@bakermckenzie.com
Rodrigo D'Alessandro
Associate
Buenos Aires
rodrigo.dalessandro@bakermckenzie.com

Copyright © 2025 Baker & McKenzie. All rights reserved. Ownership: This documentation and content (Content) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms). The Content is protected under international copyright conventions. Use of this Content does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion: All Content is for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulations and practice are subject to change. The Content is not offered as legal or professional advice for any specific matter. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any Content. Baker McKenzie and the editors and the contributing authors do not guarantee the accuracy of the Content and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the Content. The Content may contain links to external websites and external websites may link to the Content. Baker McKenzie is not responsible for the content or operation of any such external sites and disclaims all liability, howsoever occurring, in respect of the content or operation of any such external websites. Attorney Advertising: This Content may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Content may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. Reproduction: Reproduction of reasonable portions of the Content is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to Baker McKenzie, (iii) the portion of the Content being reproduced is not altered or made available in a manner that modifies the Content or presents the Content being reproduced in a false light and (iv) notice is made to the disclaimers included on the Content. The permission to re-copy does not allow for incorporation of any substantial portion of the Content in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.