Overview
- The Executive published Decreto 612/2026 in the Boletín Oficial that eliminates the fixed 2% cap on contributions tied to collective agreements and expands the taxable base to include the salary básico plus normal, habitual monthly remunerative sums.
- The same decree excludes extraordinary or sporadic items—such as the SAC (half‑year bonus), overtime, productivity bonuses, prizes and non‑remunerative sums—from the base used to calculate indemnizaciones por despido, while allowing averages for variable pay using the last six or twelve months in the worker’s favor.
- The move reflects a tactical concession won after CGT negotiations: the central leadership hailed the change as preserving resources for union services and obras sociales, and the CGT announced staggered protests beginning July 22 that will continue through November.
- Critics inside the labor movement and labor lawyers warn the narrower indemnity rules will reduce severance payouts, prompt a wave of court challenges over which concepts count as salary, and increase uncertainty in collective‑bargaining and litigation.
- Beyond the immediate dispute, the decree sits inside the broader Ley de Modernización Laboral debate and could reshape employer costs, union finances and hiring incentives, with analysts saying legal fights and enforcement practice will determine the real impact on workers’ pay and job security.