The SRT updates the MOPRE to calculate labor fines

The Superintendency of Occupational Risks (SRT) updated the value of the Pension Module (MOPRE), which is used as the reference unit for calculating labor fines. Through Resolution 42/2026, published in the Official Gazette of the Argentine Republic on September 9, 2026, the agency set the amount at $94,299.30, effective from September 1, 2026.

The measure was signed on September 7, 2026, by the superintendent Gustavo Dario Moron and is part of the quarterly update of pension mobility established by the National Social Security Administration (ANSES).

Legal basis of the MOPRE

The MOPRE replaced the Average Mandatory Pension Contribution (AMPO) as the reference unit for the sanctions provided for in Article 32 of Law No. 24,557. According to that regulation, failure to comply with obligations by Self-Insured Employers (E.A.), Occupational Risk Insurers (A.R.T.), and retirement insurance companies is penalized with a fine of 20 to 2,000 AMPOs, unless a more severely punished crime applies.

The MOPRE equivalence was fixed at 22% of the Guaranteed Minimum Pension, pursuant to Article 15 of Decree No. 1,694/09, substituted by Article 1 of Decree No. 404/19, under the terms of Article 13 of Law No. 26,417.

The new value and its origin

The updated amount results from applying that equivalence to the Guaranteed Minimum Pension in effect since September 2026, established at $428,633.20 by ANSES Resolution No. 257/26 of August 28, 2026. That resolution also reported the mobility percentage for the month, 2.11%, calculated according to the guidelines of Article 32 of Law No. 24,241, with the text of Emergency Decree No. 274/24.

Updated MOPRE: $94,299.30
Guaranteed Minimum Pension: $428,633.20
Applied equivalence: 22% of the pension
September 2026 mobility: 2.11%
Effective date: from September 1, 2026

Scope of the update

The SRT is the authority responsible for publishing the updated MOPRE amount whenever ANSES updates the Guaranteed Minimum Pension, in accordance with Article 15 of Decree No. 1,694/09. The resolution was issued in exercise of the powers conferred by Articles 36 and 38 of Law No. 24,557 and the aforementioned Article 15.

The update directly affects self-insured employers and occupational risk insurers, who will see the calculation base for fines for non-compliance with their obligations adjusted. The file that gave rise to the measure is EX-2018-49838257-APN-GAJYN#SRT.

Impact for readers

The MOPRE update keeps the sanctioning regime of the occupational risk system current, adjusting fines to the evolution of pension mobility. For self-insured employers and A.R.T. (Workers’ Compensation Insurers), the new value provides an updated reference when calculating potential sanctions, while for workers, it reinforces the predictability of the regulatory framework that protects their benefits.

Source: Official Gazette of the Argentine Republic, September 9, 2026, First section (official reference: RESOL-2026-42-APN-SRT#MCH).