Regulations Governing the Registered Employment Promotion Scheme (PER)

Through Decree No. 409/2026 and General Resolution 5862/26, the National Executive and the ARCA established regulations for the so-called Registered Employment Promotion Scheme (PER).

The stated aim of the PER is to encourage the regularisation of existing employment relationships in the private sector that are either unregistered or inadequately registered (for example, with a start date later than the actual date or remuneration lower than that actually received).

It provides benefits for employers who regularise their staff, such as the partial write-off of debts arising from social security contributions and other related items.

Among the benefits provided for by the scheme are the discontinuation of criminal proceedings, where applicable; removal from the REPSAL register in respect of the offences committed; the remission of debts relating to contributions, levies and interest; and the recognition of the regularised period as length of service for certain social security benefits.

In criminal matters, the discontinuation of proceedings shall apply provided that no final judgment has been handed down as of the date of joining the scheme and that the charges relate to the obligations covered by the regularisation.

The write-off covers debts arising from the non-payment of social security contributions and premiums (Health Insurance Scheme; Occupational Risks Scheme and Compulsory Group Life Insurance).

Debt forgiveness may reach 90% for micro and small enterprises, 80% for medium-sized enterprises and 70% for all other employers.

In addition, certain items relating to the National Health Insurance System, ART and Compulsory Group Life Insurance will be subject to full remission.

For its part, ARCA has set 28 November 2026 as the deadline for regularisation. This applies to employment relationships commenced up to and including 5 March 2026 and in force on the date of enrolment. It covers obligations accrued up to and including October 2026.

Finally, with regard to non-waived debt, a system is established for reducing the balance through a lump-sum payment or a payment plan in instalments.

Thus, for micro-enterprises, small businesses and non-profit organisations, a maximum of 72 instalments and a minimum down payment of 3% of the debt are established; for medium-sized enterprises (brackets 1 and 2), a maximum of 48 instalments and a minimum down payment of 4% of the debt; and for all other employers, up to 36 instalments and a minimum down payment of 5% of the debt.

We remain at your disposal to address any queries you may have, as well as to provide further details regarding this report.