A new assisted payslip for household employment
Argentina's Agencia de Recaudación y Control Aduanero (ARCA) has enabled an assisted electronic payslip system for domestic workers, a tool that automatically calculates part of each settlement and lets employers review or change the amounts before issuing the receipt. The measure was formalised through Resolution General 5912/2026, published in the Boletín Oficial and signed by ARCA's executive director, Andrés Vázquez. It amends Resolution General 3693, which governs how contributions and payments are made under this regime.[S1][S2]
The central change is the addition of a function called Recibo Asistido inside the digital service Personal de Casas Particulares. Using data already registered with the agency and information entered by the employer, the platform displays automatic calculations for various salary components.[S1][S2]
How employers issue the receipt
To generate the document, an employer must log in with a tax key of security level 2 or higher, select the worker, open the option to generate a payslip and enter the period to be settled, the payment method, the remuneration and the number of hours worked. From that information the system offers a preliminary settlement of certain concepts set out in the regulations. The employer may accept the proposed amount or reject it, in which case the field becomes editable so the chosen figure can be entered. Items can also be added under Adicionales y Descuentos through a menu of predefined concepts, after which the operation must be confirmed to issue the electronic receipt.[S1][S2]
ARCA stressed that the automatic calculations do not relieve the employer of responsibility for the salary settlement. The system's assistance does not replace the duty to check the amounts, correct them when necessary and include every concept arising from each employment relationship.[S1][S2]
Records, cash payments and health coverage
The electronic payslip had already been made mandatory under changes to the domestic work regime. The new rule sets out the issuing procedure and establishes that identity validation through the tax key serves as proof of authenticity, so no further signature from the employer is required. The receipt must still contain the data demanded by labour legislation, with a breakdown of the settled concepts and information on the worker's remuneration. For cash payments or when a worker requests a paper record, the receipt must be printed in duplicate: the original goes to the employee and the employer keeps the copy, which must carry the worker's signature acknowledging payment.[S1]
Digital access to payment records will also be maintained. Employers and workers can consult information on contributions and receipts through the services available with a tax key. Registered employees can obtain proof of contribution payments in the Ver Aportes section and check receipts issued by their employers under Detalle del Trabajo. Through the Cuenta Corriente de Monotributistas y Autónomos system, workers can review contributions, interest and balances for each monthly period and calculate interest owed on late payments, as well as print forms to settle that interest, including F. 102/RT, F. 1350 and F. 575/RT.[S1]
An update to the voluntary contributions regime will let domestic workers access benefits from the Sistema Nacional del Seguro de Salud when their working hours fall below the required minimum or when they want to add members of their primary family group. A worker may pay each month the difference between the contribution corresponding to a 16-hour week or more and the mandatory contribution made by the employer or employers, gaining access to the Programa Médico Obligatorio. Adding each family member requires a payment equivalent to the contribution for those working 16 hours a week or more, with 15% of those amounts going to the Fondo Solidario de Redistribución. Voluntary payments are made using form F. 575/RT and cannot be lower than the minimum contribution set by current rules plus the amount for the solidarity fund.[S1]
