Argentina Delays Labor Assistance Funds Until December and Extends Waiting Period

Argentina published Decree 1228/2026 on October 20, postponing the launch of its Labor Assistance Funds from November 1 to December 1, 2026. Employers must now pay twelve complete, consecutive monthly contributions before using the funds, up from six, counted from the calendar month in which the tax agency ARCA registers the first contribution actually paid. The funds are designed to cover specified employer obligations when employment relationships end. The government cited further adjustments and testing of operational procedures and computer systems, alongside the need to build sufficient initial assets to support the funds' solvency, liquidity and stability.