Overview
- ARCA formalized the 'Recibo Asistido' on Wednesday, October 14, 2026, by publishing Resolución General 5912/2026, which amends RG 3693 and adds the new electronic payslip option for the Régimen de Casas Particulares.
- The online assistant appears in ARCA’s Personal de Casas Particulares portal and uses data from the agency and applicable rules to prefill and auto-calculate salary items that employers can accept or edit before issuing the electronic receipt.
- Employers must sign in with Clave Fiscal level 2 or higher, select the worker, enter period, pay modality, pay and hours, then confirm the receipt; ARCA says the tool does not remove the employer’s duty to verify and report all payroll concepts.
- The resolution preserves a paper option for cash payments that requires a printed duplicate with the employee’s signature and it expands digital access so employers and workers can consult aportes, receipts and print payment forms such as F.102/RT, F.1350 and F.575/RT.
- The measure aims to simplify monthly payroll and improve transparency for workers while enabling voluntary additional contributions for access to the Programa Médico Obligatorio, and it builds on broader 2026 reforms that pushed electronic payslips for registered workers.