What Are the Ley 24.013 Fines for Unregistered Employment?
The Ley 24.013 fines are statutory penalties that Argentina's National Employment Law imposes on an employer who fails to register an employee's job, in whole or in part. They are paid directly to the worker, on top of — not instead of — any dismissal severance, and are calculated as a percentage of the wages that went unreported to the tax and social security system.
The Four Fines Set Out in Ley 24.013
Each article covers a different registration defect, and a worker can claim more than one at the same time if more than one applies to their case:
- Article 8 — "trabajo en negro" (fully unregistered work): 25% of every wage earned since the relationship began.
- Article 9 — false start date: the registered start date is later than the real one — 25% of the wages earned in between.
- Article 10 — salary paid "en mano" (partly off the books): 25% of every unregistered amount paid during the relationship.
- Article 15 — dismissal within 2 years of the intimation: doubles every dismissal indemnity owed — seniority pay (Article 245 LCT), notice pay, and month-end integration.
Filing Requirement: Notice to ARCA/AFIP (Article 11)
These fines are not automatic. The worker must first send the employer a formal intimation demanding correct registration, then forward a copy to Argentina's federal tax authority (ARCA, formerly AFIP) within 24 business hours, using the free official form available through Correo Argentino. Missing that window can void the claim even when the registration defect itself is clear.
Not the Same as Severance Pay
Ley 24.013 fines are separate from, and paid on top of, the ordinary dismissal indemnities under Article 245 LCT. A worker who was underpaid off the books and later dismissed without cause can typically claim both the Ley 24.013 fines and full severance in the same case.
Because these fines turn on proving the real hiring date, the real salary, and a validly sent intimation, the claim is normally built as part of a broader unregistered-employment case — see unregistered employment claims for how that process works, from the intimation letter through SECLO (mandatory pre-trial conciliation).