Tax Authority Regulates Labor Assistance Fund

General Resolution ARCA 5907/2026, published in the Official Gazette on October 1, 2026, regulates the operational aspects of the Labor Assistance Fund (FAL). It will enter into force on November 1, 2026, and will apply to social security returns for the November 2026 accrual period onwards.

The Resolution sets out the procedures for identifying covered private-sector employers, registering the Employer Individual Account, and reporting its corresponding FAL ID. It also establishes contribution rates according to each employer’s classification. These contributions will be reported through Form F 931 and paid through the Electronic Payment Voucher, together with the remaining social security obligations.

Contributions to the FAL will be offset by a reduction in certain employer social security contributions. The Argentine Tax Authority (ARCA) will automatically recalculate the rates applicable to the other subsystems. If the available contributions are insufficient to absorb the amount allocated to the FAL, the difference will not generate a credit that carries forward to later periods.

The impact of the new scheme should therefore be assessed in light of each employer’s contribution profile.

Feel free to contact us to analyze the applicability of the FAL to your specific case.