{"id":17130,"date":"2026-05-04T08:47:22","date_gmt":"2026-05-04T11:47:22","guid":{"rendered":"https:\/\/impactocastex.com.ar\/?p=17130"},"modified":"2026-05-04T08:47:24","modified_gmt":"2026-05-04T11:47:24","slug":"reforma-laboral-el-gobierno-reglamento-el-regimen-que-reduce-aportes-patronales","status":"publish","type":"post","link":"https:\/\/impactocastex.com.ar\/?p=17130","title":{"rendered":"Reforma laboral: el Gobierno reglament\u00f3 el r\u00e9gimen que reduce aportes patronales"},"content":{"rendered":"\n

El RIFL est\u00e1 dise\u00f1ado para incentivar la contrataci\u00f3n de cuatro grupos espec\u00edficos.<\/p>\n\n\n\n

<\/strong>A trav\u00e9s del decreto 315\/2026, se oficializ\u00f3 el incentivo para la formalizaci\u00f3n de empleados<\/strong>. Los empleadores que contraten trabajadores bajo cuatro perfiles espec\u00edficos pagar\u00e1n al\u00edcuotas m\u00ednimas de hasta el 3 % durante 48 meses.<\/p>\n\n\n\n

El Gobierno nacional avanz\u00f3 esta madrugada con la implementaci\u00f3n de un eje central de su reforma laboral: el R\u00e9gimen de Incentivo a la Formalizaci\u00f3n Laboral (RIFL). La medida, oficializada en el Bolet\u00edn Oficial, establece una fuerte reducci\u00f3n en las contribuciones patronales para quienes incorporen nuevos trabajadores al sistema formal entre mayo de 2026 y abril de 2027.<\/p>\n\n\n\n

La reglamentaci\u00f3n llega inmediatamente despu\u00e9s de que la C\u00e1mara de Apelaciones del Trabajo revocara la cautelar que frenaba la reforma, dejando el camino libre para la aplicaci\u00f3n de m\u00e1s de 80 art\u00edculos de la ley.<\/p>\n\n\n\n

Beneficios y alcances<\/p>\n\n\n\n

El incentivo consiste en una reducci\u00f3n dr\u00e1stica de las al\u00edcuotas de contribuci\u00f3n patronal, que pasar\u00e1n a ser de solo el 2 % y 3 % (seg\u00fan el subsistema de destino) durante los primeros cuatro a\u00f1os de la relaci\u00f3n laboral.<\/p>\n\n\n\n

Para acceder, los empleadores deben cumplir con dos condiciones temporales:<\/p>\n\n\n\n

Haberse inscripto ante ARCA (ex AFIP) a partir del 10 de diciembre de 2025.<\/p>\n\n\n\n

Registrar las nuevas altas laborales entre el 1\u00b0 de mayo de 2026 y el 30 de abril de 2027.<\/p>\n\n\n\n

\u00bfQui\u00e9nes pueden ser contratados bajo este r\u00e9gimen?<\/p>\n\n\n\n

El RIFL est\u00e1 dise\u00f1ado para incentivar la contrataci\u00f3n de cuatro grupos espec\u00edficos:<\/p>\n\n\n\n

Desempleados de larga data:<\/strong> Personas sin empleo registrado al 10 de diciembre de 2025 o con al menos 6 meses de desocupaci\u00f3n previos al alta.<\/p>\n\n\n\n

Exmonotributistas:<\/strong> Quienes no hayan tenido actividad en relaci\u00f3n de dependencia en el sector privado en el \u00faltimo semestre.<\/p>\n\n\n\n

Sector p\u00fablico:<\/strong> Trabajadores cuyo \u00faltimo empleo haya sido en dependencias nacionales, provinciales o municipales.<\/p>\n\n\n\n

Nuevos empleos:<\/strong> Relaciones laborales iniciadas bajo este marco, con un tope del 80 % de la n\u00f3mina total de la empresa.<\/p>\n\n\n\n

Control y sanciones<\/p>\n\n\n\n

La Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA) ser\u00e1 el organismo encargado de fiscalizar el cumplimiento. Seg\u00fan el decreto, si un empleador no cumple con los requisitos, deber\u00e1 devolver las contribuciones no abonadas con sus respectivos intereses y sanciones.<\/p>\n\n\n\n

Adem\u00e1s, se aclar\u00f3 que este beneficio es compatible con la percepci\u00f3n de ingresos adicionales por parte del trabajador (como un monotributo paralelo) y garantiza la continuidad de programas sociales mediante una coordinaci\u00f3n entre ARCA y el Ministerio de Capital Humano.<\/p>\n","protected":false},"excerpt":{"rendered":"

El RIFL est\u00e1 dise\u00f1ado para incentivar la contrataci\u00f3n de cuatro grupos espec\u00edficos. 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