31-07-2026

The Secretariat of Labor and Employment of the Autonomous City of Buenos Aires has abolished the requirement to legalize (rubricate) the employment records established under Section 52 of the Argentine Employment Contract Law. This measure aims to align the local regulations with the provisions of Law No. 27.802 and its Implementing Decree No. 407/2026. The authority has also established that the elimination of this requirement will apply retroactively as from June 1, 2026.

Accordingly, the Autonomous City of Buenos Aires has repealed its local employment records legalization system provided for under Section 52 of the Employment Contract Law, bringing its regulations into line with the new national employment registration system introduced by Law No. 27.802 and Decree No. 407/2026.

The measure was formalized through Resolution No. 852/SECTE/2026, which provides that the obligation to legalize employment records before the City labor authority ceased, with retroactive effect, as of June 1, 2026. Consequently, May 2026 will be the last reporting period subject to the previous system.

Going forward, the employment records required under Section 52 of the Employment Contract Law will be maintained exclusively through the system to be established by the Argentine Revenue and Customs Control Agency (ARCA). Local authorities may no longer require employers to maintain books or records other than those provided for under the national regulations.

This repeal applies exclusively to the local employment records legalization regime. The City retains its powers of supervision, inspection, and enforcement, while other registration requirements arising from special legislation or different regulatory jurisdictions remain in force.

Proceedings initiated before June 1, 2026, will continue to be processed under the regulations in force at the time they were filed. Pending applications and fees already paid will be resolved by the City labor authority, which may either continue processing the application or arrange the corresponding refund, as appropriate.

This newsletter has been prepared by Jebsen & Co. for the information of clients and friends. Although it has been prepared with the greatest care and professional zeal, Jebsen & Co. does not assume responsibility for any inaccuracies that this bulletin may present.