Compensations, layoffs, licenses, vacations, overtime and even taxes change

Compensations: The bonus, vacations, prizes and other concepts that are not monthly and regular are left out of the calculation, which implies a reduction in the final amount compared to the current scheme.

Creation of the Labor Assistance Fund (FAL): It is a mandatory system to finance dismissal compensation, which will be integrated with withholdings administered by ANSES: 1% for large companies and 2.5% for SMEs. The funds will be managed by financial entities authorized by the CNV.

Labor lawsuits: The update of compensation must be adjusted by an index equivalent to the CPI plus 3%.

Vacation: With agreement between employer and employee, vacations may be divided into periods of no less than seven days and organized on a rotating basis. Every three years, the employee must have at least one period during the summer season coinciding with the school recess.

Dynamic salary: This figure is added, which may be agreed upon in collective agreements – sectoral, regional or by company – and even be provided unilaterally by the employer, linked to personal merit or productivity.

working day: It is possible to extend the daily shift from eight to twelve hours, as long as a minimum rest of twelve hours is respected between shifts. A “bank of hours” is also created, which allows compensation with francs or reductions in working hours.

Strikes: The list of activities considered essential is expanded (telecommunications, aeronautics, commerce, port, customs and immigration services, and education are added), in which at least 75% of the service must be guaranteed during a strike.

Assemblies: Meetings in the workplace will require authorization from the employer and will not generate payment of wages for the time they take. Blocking or taking over establishments are classified as “serious infractions”.

Agreements by company: Higher-level collective agreements may not alter or provide for the content of lower-level agreements, such as those signed at company level.

Seniority and re-entry: Today, if a worker returns to a company with which he or she already had an employment relationship, his or her previous seniority is recognized. With the new regulations, if two years pass between the end of the contract – regardless of the reason – and re-entry, that previous period will not be counted.

Incentive Regime for Labor Formalization: A program is created for one year through which the employer will pay a reduced rate of employer contributions (8%) for each hired worker.

Tax reduction: Internal taxes on insurance, cellular and satellite telephone services, luxury goods and certain motor vehicles, recreational or sports boats and aircraft are eliminated.

Incentive Regime for Medium Investments (RIMI): Aimed at local and foreign companies without criminal tax records or tax debts. It requires minimum investment amounts ranging from US$150,000 for microenterprises to US$30 million for large companies, with intermediate scales.

Solidarity contributions: The unions will be able to continue receiving it, but with a cap of 2% (currently in some cases it reaches 4%). Companies will continue to act as withholding agents. The maximum contribution for business chambers is reduced to 0.5%.

Statutes: As of January 1, 2027, the special statutes of journalists, traveling salesmen, hairdressers, private drivers and radio operators will be void. Until then, the parties must negotiate a new regime to replace them.

Employment in apps: The regulations require that platform workers register with ARCA and comply with their tax, social security and social work obligations. They will have the right to accident insurance by free agreement between the parties. It will not be considered an employment relationship.