Argentina: The digital payroll process has been modified and now covers all employers


On August 17, 2022, Joint Common Decision No. 5249/2022 of the Federal Tax Workplace (FTA) and the Ministry of Labor and Common Decision No. 5250/2022 FTA (“Provisions“) Was revealed within the Official Journal. He prolonged the applying of the “Digital Remuneration Guide” system, which now consists of employers who haven’t chosen the cell card modality.

Payroll and wage e-book

Article 52 of the Employment Contracts Act stipulates that each employer should preserve a Particular Guide during which the info of every worker is recorded. Employers are required to adjust to the registration of transferring playing cards, during which case the employer should acquire a allow from the labor administration.


Joint Common Decision No. 3.669 of the FTA and No. 941 of the Ministry of Labor of September 8, 2014 established that employers who want to monitor the system by registering cell sheets ought to publish their spreadsheets on-line utilizing software program that the FTA would thrive on.

This technique was authorised by the Common Decision No. 3.781 FTA of June 26, 2015, which established the so-called The “Digital Guide of Remuneration” for these employers who’ve determined to register cell playing cards. Voluntary adherence to the system was allowed at the moment.


The resolutions revealed within the Journal of Legal guidelines on August 17, 2022 stipulated that:

  • All employers, each those that determined to register cell playing cards and those that didn’t, should now adjust to the duty imposed by Artwork. 52 Employment contract regulation by way of using a digital system often known as the “Digital Payroll”.
  • The duty to make use of this technique can be launched regularly till it reaches all employers. The FTA will inform employers that they need to use the system at their digital house.
  • As a part of the process, employers should now additionally file the acknowledged seniority date for every of their staff within the ‘Extra Knowledge’ part.
  • The ability of native administrations in labor issues stays. The FTA agrees with them to enter the heading of the Particular Guide and cost for its authorization. To this finish, a mannequin framework settlement for cooperation and data change is foreseen. Upon conclusion of the contract, employers should pay the charges by way of the digital cost system.

Native authorities may have entry to info out there underneath the FTA providers and, so as to implement the knowledge change process concerning actions carried out by native authorities authorities, might conclude Particular Agreements to the Framework Settlement.

  • Efficient instantly, the “Certificates of Employment” referred to in part 80 of the Employment Contracts Regulation should be issued solely by way of an FTA-approved pc system (Type F. 984) that may be accessed by way of its web site. To be legitimate, it should be issued in duplicate and include the signatures of the accountable physique – or the authorized consultant of the employer – and the worker, with the unique meant for the latter and a reproduction for the employer.

Within the occasion that the certification covers the durations as much as June 1994 inclusive, the certificates issued by the system can be supplemented with one other file with the identical options and knowledge, ready by the employer in accordance with the wages and salaries data. Guide, which the employer would use within the given durations.

  • These provisions apply from the date of their publication within the Official Journal, i.e. from August 17, 2022.

To entry the Spanish model, click on right here.

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