On October 20, 2026, the Argentine Executive Branch published Decree 1228/2026 in the Official Gazette, postponing the entry into force of the Labor Assistance Fund (FAL) from November 1, 2026, to December 1, 2026. The decree also extends the period during which employers cannot access accumulated FAL funds from six months to twelve months.
The decree modifies the implementation timeline and operational requirements of the Labor Assistance Fund (FAL), providing employers with additional time before the system becomes effective while simultaneously extending restrictions on the use of accumulated contributions.
Key details:
The postponement provides employers with an additional month to prepare for compliance with the Labor Assistance Fund requirements. However, the extension of the waiting period from six to twelve months may affect workforce planning and the timing of access to accumulated FAL funds.
Organizations should review payroll processes, budgeting assumptions, and workforce-related funding strategies to ensure readiness for the revised implementation date and extended fund-access restrictions. Employers planning to rely on accumulated FAL resources should consider the longer lock-in period when assessing future labor cost obligations.
For a deeper discussion on the above, please reach out to your Vialto Partners’ point of contact, or alternatively:
Lilian Andrea Falcon
Director
Javier Ignacio Fernandez Biondi
Senior Manager
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