Argentina's Superintendency of Insurance highlighted that the Revenue and Customs Control Agency (ARCA) has issued General Resolution 5740/2025, providing that benefits and surrender proceeds paid under Employment Termination Insurance (Seguros de Cese Laboral) will not be subject to income tax withholding. The tax measure complements SSN Resolution 347/2025, which set the technical and contractual parameters for developing this coverage. Together, the two measures support the new employment separation regime set out in Decree 847/2024, which regulates Law No. 27,742 (Bases and Starting Points for the Freedom of Argentines), and are presented as consolidating an economic protection scheme for workers at the point of termination.
Argentina Superintendency of Insurance 2025-07-31
Argentina Superintendency of Insurance employment termination insurance framework reinforced as ARCA exempts payouts from income tax withholding
Argentina's Superintendency of Insurance announced that the Revenue and Customs Control Agency issued General Resolution 5740/2025, exempting Employment Termination Insurance benefits from income tax withholding. This complements SSN Resolution 347/2025, which established parameters for the coverage, supporting the employment separation regime under Decree 847/2024. Together, these measures aim to consolidate economic protection for workers at termination.