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Argentina postpones Labor Assistance Fund implementation
The Argentine government has officially postponed the implementation of the Labor Assistance Fund (FAL) to December 1, 2026. This decision, formalized by the Agency of Collection and Customs Control (ARCA) through General Resolution 5,915/2026, follows modifications introduced by Decree 1,228/2026.
In addition to the new start date, the grace period during which the fund will not cover labor obligations has been extended from six to twelve months. This extension aims to ensure the fund's initial capital stability and financial security. The grace period will be calculated from the month in which ARCA registers the first employer contribution and will cover twelve consecutive monthly payment periods.
The FAL was established under Labor Modernization Law No. 27,802 to assist with certain severance payments resulting from the termination of employment contracts, without altering existing indemnity regimes or employer responsibilities. The postponement is intended to allow for necessary system implementations and testing to ensure legal certainty and operational stability.
Entities
Agencia de Recaudación y Control Aduanero · Argentina · Fondo de Asistencia Laboral
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] The FAL is designed to assist with severance payments without changing existing indemnity regimes. abogados.com.ar · aldiaargentina.microjuris.com
- [○ 1 SOURCE] The grace period begins from the month ARCA registers the first employer contribution. abogados.com.ar
- [● 3 SOURCES] The implementation of the Labor Assistance Fund (FAL) is postponed to December 1, 2026. abogados.com.ar · aldiaargentina.microjuris.com · noticiasargentinas.com
- [● 2 SOURCES] The grace period for the fund has been extended from six to twelve months. abogados.com.ar · noticiasargentinas.com
- [○ 1 SOURCE] Changes will apply starting from the tax returns for the period accrued in December 2026. noticiasargentinas.com
- [○ 1 SOURCE] ARCA formalized the postponement via General Resolution 5,915/2026. noticiasargentinas.com