Argentina: Companies Can Now Issue Employment Certificates in Digital Format
On May 18, 2026, General Resolution No. 5848/2026 of the Tax and Customs Collection Agency (ARCA) was published in the Official Gazette, regulating the procedure for the issuance and delivery of the employment certificate in digital format.
Sec. 80 of Employment Contract Law No. 20,744 establishes the employer’s obligation to deliver, upon termination of the employment relationship for any reason, an employment certificate containing information related to such relationship. Labor Modernization Law No. 27,802 introduced the possibility of complying with that obligation by making employment certificates available to employees in either physical or digital format.
Pursuant to said amendment, the resolution provides that the employment certificate must be prepared by the employer through the “Simplificación Registral” system, available on ARCA’s website, by generating Form F.984 “Certificado de Trabajo Artículo 80 – LCT”.
When the digital format is chosen, the certificate shall be issued electronically. For such purposes, the validation of the employer’s identity through access to the system with Clave Fiscal (tax identification key) shall be sufficient to identify the issuing party, without the need to include a digital signature in the issued document.
Additionally, the employee may access the digital certificate through ARCA’s institutional website.
In conclusion, the new regulation establishes the procedure for complying with the obligation to deliver the Article 80 LCT employment certificate by issuing it and making it available in digital format through ARCA’s official systems.
