Labor Ministry Resolution No 400/2011 (Official Gazette of May 2nd, 2011)

The Law No. 26,476 provides that, for a period of 24 months from the initiation date of a new employment relationship, employers will enjoy reductions on the current contributions destined for the various social security subsystems. By Decree No. 68/2011, the access to the benefit was extended until 31 December 2011.

One of the conditions that Law No. 26,476 established to maintain profits is that employers must not decrease the total number of workers up to 2 years after the termination of the regime of benefits.

Hence the above mentioned extension is necessary to update the dates involved for the calculation of deadlines. Therefore the Labor Ministry Resolution No. 400/2011 provides that the total number of workers referred in Law No 26,476, shall be formed by active workers up to November 30, 2010. Finally, it sets that the time limit of two years, established by section 45 of Law No. 26,476 should be calculated from December 31, 2011.