Market Intelligence

The Argentine Executive Branch has issued Decree 1228/2026, postponing the implementation of the Labor Assistance Fund (FAL) and extending the waiting period for employers to access accumulated funds.

Argentina's Tax Authority has issued a new resolution establishing the procedures employers must follow to calculate, report, and pay contributions to the Labor Assistance Fund (FAL).

La Resolución establece los procedimientos que deberán seguir los empleadores para determinar, declarar e ingresar las contribuciones al FAL, proporcionando directrices claras sobre las obligaciones contributivas de las empresas. Este marco regulatorio define los pasos específicos que deben cumplir los empleadores en materia de contribuciones laborales.

Argentina’s recently approved Labour Modernisation Bill significantly reshapes employment law in the country, from contract principles and compensation to terminations, unions and platform work.

It used to be rare for the Argentinian courts to decide a worker was an independent contractor - and employers were up for heavy fines if they misclassified someone.

Pension systems, designed when populations were younger and life expectancy shorter, are now under immense pressure. To mitigate the impact of an ageing population, governments around the world...