Regulation of Digital Labor Certificates

General Resolution 5848/2026 of the Argentine Tax Authority (ARCA), published in the Official Gazette on May 18, 2026, and enforceable since that day, regulates the amendments introduced by the Labor Modernization Law 27802 to article 80 of the Labor Contract Law 20744 (LCL). The Resolution aims to organize and systematize the existing legal framework to facilitate the issuance and availability of employment certificates in digital format.

Employers must prepare the employment certificates provided for in article 80 of the LCL through the Simplified Registration System available on ARCA’s website. Certificates may be issued under two alternative modalities:
 

1. electronically, available to the employee through the Formal Employment service, from which it may be downloaded,
2. physically, by printing the electronic certificate, which must bear the signatures of the employer or its authorized representative and the employee. In this last case, the certificate must be made available to the employee at the company’s address.

The system will use the information available in ARCA’s databases to draft the certificate, including records of hires, terminations, and/or modifications of registered employment relationships, reported payroll data, and sworn statements of contributions to the social security system.

When the certification covers periods prior to July 1994, the document issued by the system must be supplemented with an additional certificate prepared by the employer based on the records in the salary and wage books corresponding to those periods.

Finally, the Certificate of Services and Remunerations related to social security data will continue to be issued through the social security authority’s system, which can be accessed via the Simplified Registration System on its official website.