{"id":19975,"date":"2026-05-06T21:07:26","date_gmt":"2026-05-07T00:07:26","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=19975"},"modified":"2026-05-06T21:10:34","modified_gmt":"2026-05-07T00:10:34","slug":"sintesis-informativa-18-2026","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-18-2026\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 18\/2026"},"content":{"rendered":"<p><\/p>\n<h4 style=\"text-align: justify;\"><b>Reglamentaci\u00f3n del R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL<\/b><\/h4>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decreto (P.E.N) 315\/2026 Res Gral. (ARCA) 5844\/2026 \u2013 B.O. 06\/05\/2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se ha reglamentado el <\/span><b>R\u00e9gimen de Incentivo a la Formalizaci\u00f3n Laboral (RIFL)<\/b><span style=\"font-weight: 400;\">, el cual establece una reducci\u00f3n en las al\u00edcuotas de contribuciones patronales aplicable a nuevas relaciones laborales iniciadas entre el <\/span><b>1 de mayo de 2026 y el 30 de abril de 2027<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A continuaci\u00f3n, se detallan los principales aspectos del r\u00e9gimen:<\/span><\/p>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\">\n<li><b> Sujetos alcanzados<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Podr\u00e1n acceder al r\u00e9gimen aquellos empleadores que:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se encuentren inscriptos ante ARCA a partir del <\/span><b>10 de diciembre de 2025<\/b><span style=\"font-weight: 400;\">, inclusive.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorporen trabajadores bajo este r\u00e9gimen hasta un m\u00e1ximo del <\/span><b>80% de su n\u00f3mina total<\/b><span style=\"font-weight: 400;\"> (art. 2).\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><b> Trabajadores comprendidos<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El beneficio resulta aplicable a trabajadores del sector privado que cumplan alguna de las siguientes condiciones:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No registren relaci\u00f3n laboral formal al <\/span><b>10 de diciembre de 2025<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se encuentren desempleados durante los <\/span><b>6 meses previos<\/b><span style=\"font-weight: 400;\"> al alta.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hubieran estado inscriptos en el <\/span><b>R\u00e9gimen Simplificado (Monotributo)<\/b><span style=\"font-weight: 400;\"> con anterioridad al alta.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provengan de una relaci\u00f3n laboral previa en el <\/span><b>sector p\u00fablico<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><b> Beneficio<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El r\u00e9gimen prev\u00e9 una <\/span><b>reducci\u00f3n de contribuciones patronales por un plazo de hasta 48 meses<\/b><span style=\"font-weight: 400;\"> desde el inicio de la relaci\u00f3n laboral.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las al\u00edcuotas aplicables se reducen a un total del <\/span><b>5%<\/b><span style=\"font-weight: 400;\">, distribuidas de la siguiente manera:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sistema Integrado Previsional Argentino (SIPA): 1,31%\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Asignaciones Familiares (AAFF): 0,57%\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fondo Nacional de Empleo (FNE): 0,12%\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">INSSJP: 3,00%\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El acceso al beneficio se encuentra condicionado a la correcta identificaci\u00f3n del trabajador bajo este r\u00e9gimen en la <\/span><b>declaraci\u00f3n jurada F. 931<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Asimismo, el beneficio podr\u00e1 aplicarse <\/span><b>una \u00fanica vez por cada trabajador<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"4\">\n<li><b> Registraci\u00f3n<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Las relaciones laborales deber\u00e1n informarse bajo la siguiente modalidad:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3digo de modalidad de contrataci\u00f3n:<\/b><span style=\"font-weight: 400;\"> 710\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Denominaci\u00f3n:<\/b><span style=\"font-weight: 400;\"> R\u00e9gimen de Incentivo para la Formalizaci\u00f3n Laboral \u2013 Ley 27.802\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"5\">\n<li><b> Exclusiones<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quedar\u00e1n excluidos del r\u00e9gimen aquellos empleadores que:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se encuentren incluidos en el <\/span><b>REPSAL<\/b><span style=\"font-weight: 400;\">, durante el per\u00edodo de permanencia en dicho registro.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incurran en <\/span><b>pr\u00e1cticas abusivas<\/b><span style=\"font-weight: 400;\">, tales como:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sustituci\u00f3n de personal para acceder al beneficio.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reorganizaciones societarias con el objetivo de obtener indebidamente el incentivo.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"6\">\n<li><b> Consideraciones finales<\/b><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se trata de un r\u00e9gimen que busca promover la formalizaci\u00f3n del empleo mediante la reducci\u00f3n del costo laboral en las nuevas contrataciones. Resulta recomendable analizar su aplicaci\u00f3n en funci\u00f3n de la estructura actual de cada empleador y la planificaci\u00f3n de futuras incorporaciones.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, mayo de 2026.<\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Reglamentaci\u00f3n del R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL Decreto (P.E.N) 315\/2026 Res Gral. (ARCA) 5844\/2026 \u2013 B.O. 06\/05\/2026 Se ha reglamentado el R\u00e9gimen de Incentivo a la Formalizaci\u00f3n Laboral (RIFL), el cual establece una reducci\u00f3n en las al\u00edcuotas de contribuciones patronales aplicable a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-19975","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL<\/title>\n<meta name=\"description\" content=\"Reglamentaci\u00f3n del R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-18-2026\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL\" \/>\n<meta property=\"og:description\" content=\"Reglamentaci\u00f3n del R\u00e9gimen de Incentivo a la Formalidad Laboral RIFL\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-18-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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