The Resolution sets out the procedures employers must follow to calculate, report, and pay contributions to the FAL.
General Resolution ARCA 5907/2026, published in the Official Gazette on October 1, 2026, regulates the operational aspects of the Labor Assistance Fund (FAL). It will enter into force on November 1, 2026, and will apply to social security returns for the November 2026 accrual period onwards.
The Resolution sets out the procedures for identifying covered private-sector employers, registering the Employer Individual Account, and reporting its corresponding FAL ID. It also establishes contribution rates according to each employer’s classification. These contributions will be reported through Form F 931 and paid through the Electronic Payment Voucher, together with the remaining social security obligations.
