Overview
- Citing the Boletín Oficial, ARCA published Resolución General 5913/2026 on Tuesday that formally abrogates DGI Resoluciones Generales 3983 and 4003 and put the new rule into effect on publication.
- Under the change, client (user) companies no longer act as withholding agents on invoices for wages supplied by temporary‑service firms and those firms must pay social‑security contributions and union quotas directly.
- The resolution does not cancel employer contribution liabilities or automatically lower labor costs because the same social‑security and withholding obligations still apply to the liable employer.
- Companies that use temporary workers must check that their supplier is a registered, certified empresa de servicios eventuales with the Secretaría de Trabajo and must update payroll, invoicing and payment systems to avoid applying the old withholding process.
- The move implements provisions of Law 27.802 and Decree 407/2026 and ends a regime that began under the DGI in 1995, a shift that will mainly change cash‑flow and compliance burdens for temporary‑service firms rather than change underlying tax or labor charges.