Overview
- ARCA published Resolución General 5907/2026 on Thursday to set operational procedures for the Fondo de Asistencia Laboral and made the regime effective for the period devengado November 2026, with payments due through form F.931.
- Employers will contribute monthly at 1% for large firms or 2.5% for certified MiPyMEs and qualified non‑profits, and those amounts will be deducted from existing employer social charges rather than added on top.
- The FAL funds will be held in employer‑specific accounts implemented through CNV‑authorized collective investment vehicles such as mutual funds or fiduciary trusts and may only be used for specified dismissal‑related obligations for workers with at least 12 months’ service.
- ARCA will collect and route payments and the 'Declaración en línea' system (version 48) will auto‑calculate the FAL charge; employers must register sector/status in 'Simplificación Registral', validate or obtain an ID FAL, and seek CNV assignment if they fail to validate.
- Noncompliance can trigger interest and tax sanctions, suspensions of the FAL require Secretaría de Trabajo approval, and the resolution keeps total nominal employer contribution rates unchanged by reallocating existing lines such as SIPA, PAMI and the National Employment Fund.