Entry into force of the Labour Assistance Fund postponed and waiting period extended

On 20 October 2026, Decree No. 1228/2026 was published in the Official Gazette, introducing amendments to Decree No. 408/2026, which regulates the Labour Assistance Fund (“FAL”) regime established under the Labour Modernisation Law.

The new regulation postpones the effective date of the FAL regime from 1 November to 1 December 2026. This extension is intended to provide additional time to complete the implementation of the procedures, IT systems and operational tools required for the regime to become fully operational.

Additionally, the Decree extends the waiting period from six (6) to twelve (12) monthly periods, during which the accumulated funds may not be used to meet the obligations covered by the regime. This period will be calculated from the calendar month in which the Argentine Tax and Customs Authority (ARCA) records the effective payment of the employer’s first contribution to the FAL and must cover twelve complete and consecutive monthly accrual and payment periods.

According to the grounds of the Decree, this extension is intended to allow for a greater initial accumulation of resources in order to preserve the solvency, liquidity and financial stability of the funds.

Accordingly, employers subject to the regime will have additional time to complete the necessary implementation steps, taking into account the revised effective date and the extended waiting period.