Overview
- The change was formalized in Resolución General 5912/2026 published October 14 and will take effect Thursday, October 15 when the Recibo Asistido becomes available inside ARCA’s ‘Personal de Casas Particulares’ service.
- Employers access the tool with Clave Fiscal level 2 or higher, enter period, payment modality, remuneration and hours, and receive a preliminary automated calculation they can accept or edit before issuing the electronic receipt.
- ARCA stresses that automatic calculations do not remove the employer’s legal duty to verify, correct and declare every concept in the final liquidation of wages.
- The resolution updates voluntary contribution rules so workers can top up to reach PMO health coverage and directs 15% of those voluntary payments to the Fondo Solidario de Redistribución.
- Key technical details remain unpublished, as experts note the agency has not listed which salary items the system will compute or the exact logic used, creating a real risk that employers will need frequent manual edits and that questions will persist about prior voluntary contributions and pension options.