Argentina

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New Remote Working Legislation Around the World [Updated]

With the rise of technology, work from home has been a steadily growing trend for many years. Remote working has exploded since Spring 2020 with quarantines, workplace closures, and lockdowns due to the COVID-19 pandemic, at least for jobs and industries that do not always require workers to be on-site.

This abrupt, worldwide shift to remote work has sparked new logistical and structural legal challenges that have warranted many countries to pass teleworking legislation, some of which are summarized in this article.

New teleworking legislation varies widely across countries. While some countries introduced their first teleworking general legal framework, other countries passed more detailed measures. This article will only cover permanent teleworking legislation that has entered into effect since the beginning of the pandemic in March 2020. Temporary COVID-19 related measures, as well as proposed legislation not yet passed as of the publication of this article will not be addressed.

Argentina

Argentina Introduces a One-Time Tax-Free Allowance

On 31 August 2023, the Argentinian government passed Emergency Decree 438/23 mandating private and public sector employers pay employees earning ARS 400,000 or less a one-time tax-free allowance of up to ARS 60,000. The exact, final amount will depend on the employee’s net monthly salary.

The allowance must be paid in two equal installments: the first installment must be paid within 15 days from 31 August 2023 and the second installment must be paid with the salary of the month of September 2023.

Argentina

Argentina introduces new on-site day care mandate

The Argentinian government recently introduced Decree No. 144/2022 mandating that employers with more than 100 employees establish on-site day care for employees’ young children between the ages of 45 days and 3 years. The on-site day care mandate will be effective on 23 March 2023.