ARCA Regulates the Registered Employment Promotion Plan
The new Resolution sets out the procedure employers must follow to adhere to the PER, regularize employment relationships, and access benefits.
The Registered Employment Promotion Plan (PER), created through Law 27802 and regulated through Decree 407/2026, is now operative.
General Resolution ARCA 5862/2026 sets out the procedure that employers must follow to adhere to the PER, regularize unregistered or deficiently registered employment relationships, and access the benefits provided under the regime.
Among other benefits, adhering to the PER allows employers to obtain a waiver of between 70% and 90% of the principal and interest owed in connection with social security contributions, a 100% waiver of debts related to mandatory health insurance and occupational risk insurance, a 100% waiver of fines, and the expungement of crimes, for relationships that began before March 5, 2026.
This Plan is a relevant tool for employers seeking to review and regularize employment situations covered by the regime.
Feel free to contact us to analyze the applicability of the PER to your specific case.
This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.