ARCA repeals the withholding of contributions for temporary service companies

The Revenue and Customs Control Agency (ARCA) repealed the withholding regime that required user companies to withhold the contributions of temporary service companies, through General Resolution 5913/2026 (RESOG-2026-5913-E-ARCA-ARCA), published in the First Section of the Official Gazette of the Argentine Republic on October 20, 2026. With this change, temporary employment agencies will now directly pay social security obligations and union dues. The regulation entered into force on the day of its publication.

The instrument was signed by the executive director of ARCA, Andrés Edgardo Vázquez, in the City of Buenos Aires on October 19, 2026, and was processed under Electronic File No. EX-2026-03190562- -ARCA-DILEGI#SDGASJ. Its Article 1 repeals General Resolutions Nos. 3,983 (DGI) and its amendment, and 4,003 (DGI), while Article 2 establishes its validity from the date of publication in the Official Gazette.

From the 1992 decree to Article 8 of Decree 407/26

The resolution reconstructs the regulatory chain that is now closing. The withholding regime had been implemented by Decree No. 342 of February 24, 1992, which regulated the operation of temporary service companies and was repealed by Decree No. 1,694 of November 22, 2006. That decree replaced the regime and maintained the obligation of user companies to act as withholding agents for social security obligations.

The turning point was Decree No. 407 of May 29, 2026, which regulated the modifications introduced by the Labor Modernization Law No. 27,802 to the Employment Contract Law No. 20,744 (t.o. 1976) and repealed Decree No. 1,694/06. Article 8 of Annex II—Regulation of Temporary Service Companies—stipulated that these companies shall directly pay:

• obligations derived from social security regimes;
• union dues to the corresponding unions;
• legal withholdings applicable to the activity of the user company.

What changes for agencies and user companies

Within this framework, ARCA concluded that the withholding regime borne by user companies established by General Resolution No. 3,983 (DGI) and its amendment “is inapplicable,” therefore the regulation had to be repealed. The repeal also extends to General Resolution No. 4,003 (DGI), which was part of the same scheme for the collection of employer contributions.

In practice, the change reverses the position of the parties: the temporary employment agency ceases to invoice amounts subject to withholding by the user company and assumes the direct payment of social security and union contributions. The resolution does not establish a transition period or staggered deadlines, as its Article 2 provides for its entry into force on the day of publication.

Interventions and powers

The measure involved the intervention of the Legislation Directorate, the General Sub-directorates of Legal Affairs, Collection, and Tax Technical Legal, and the General Tax Directorate. ARCA issued it in exercise of the powers under Article 7 of Decree No. 618 of July 10, 1997, Decree No. 953 of October 24, 2024, and Article 8 of Decree No. 13 of January 6, 2025, and its amendment.

The administrative closure was reflected in Article 3, which orders the notification of the regulation to the National Directorate of the Official Registry for its publication and the archiving of the file.

The impact is operational and affects the entire temporary employment chain: agencies must recalculate their settlement and payment circuits, while user companies cease to act as withholding agents and lose that responsibility toward the treasury. For workers, the change aims to ensure that contributions and union dues are submitted through a single channel: that of the company that formally employs them.

Source: Official Gazette of the Argentine Republic, October 20, 2026, First Section (official reference: RESOG-2026-5913-E-ARCA-ARCA).