Overview
- Resolution 437/2025 was published in the Boletín Oficial to formalize the program under the Secretariat of Labor, Employment and Social Security led by Secretary Julio Cordero.
- The program allocates 400 million pesos across provinces, prioritizing regions with the most active firms with four or more employees based on data from the Employment and Business Dynamics Observatory (OEDE).
- Companies and cooperatives registered in the Registry of Training and Employment Institutions (REGICE) can earn Fiscal Bond Certificates to offset national tax obligations under current AFIP regulations.
- Funding caps allow micro, small and medium enterprises and cooperatives to finance up to 30% of payroll or returns with a 6-million-peso ceiling, while large firms may fund 0.8% of payroll up to 6 million pesos, extendable to 10 million for proposals that include training for unemployed workers or value-chain partners.
- Training proposals must be submitted via the Fiscal Credit Platform and formalized through the TAD portal with required documentation and carried out within six months of approval.