The Executive Branch postponed the implementation of the Labor Assistance Fund and extended the waiting period.
The Argentine Executive Branch issued Decree 1228/2026, published in the Official Gazette on October 20, 2026, which amends the regulations governing the Labor Assistance Fund (FAL), created under Labor Modernization Law 27802.
The Decree postpones the FAL’s entry into force until December 1, 2026: it had previously been scheduled to become effective on November 1, 2026.
The Decree also extends from 6 to 12 months the waiting period during which employers may not use the funds accumulated in their FAL accounts to meet the labor-related obligations covered by the regime.
This waiting period will be calculated from the calendar month in which the Tax Authority records the effective payment of the employer’s first contribution and must encompass 12 full and consecutive monthly contribution and payment periods.
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