Marval Legal Pulse - Variable Incentives
A new episode is now available, in which we analyze the Article 104 bis introduced by the Labor Modernization Act and its impact on employee compensation and benefits plans.
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June 19, 2026
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10:00 AM
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A new episode of Marval Legal Pulse is now available, where we analyze the new Section 104 bis introduced by the Labour Modernization Law and its impact on employee compensation and benefits schemes.
In this edition, our partner Enrique M. Stile and associate Belén Sclavuno, from the Labour Law Department, discuss dynamic allowances, a tool that provides greater flexibility to recognize performance, results, and extraordinary contributions within organizations.
During the episode, they address:
• the scope and operation of the dynamic allowances provided for in Section 104 bis;
• the differences between these compensations and regular remuneration;
• the new possibilities for implementing bonuses, incentives, and variable benefits;
• the impact of these allowances on the severance calculation base;
• the relationship between Section 104 bis and the concept of regularity under labour legislation;
• the practical application of these mechanisms in compensation, equity, and corporate benefits plans;
• the opportunities offered by the reform to modernize human resources policies.
This is a relevant analysis to understand how this new tool can provide greater predictability and flexibility to compensation schemes, benefiting both employers and employees.
We invite you to watch the full episode and learn more about these developments on our website.
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