Remote Work Expense Reimbursement

If you work from home, your employer must compensate you for the extra connectivity and service costs your teleworking creates (Art. 10 Law 27,555), and that compensation is exempt from income tax. This right is in force today — the law that grants it is only repealed on January 1, 2027 — and if your employer never paid it, or stopped paying it, you can claim it retroactively for the last two years (Art. 256 LCT).

1. Legal Framework: Article 10 of Law 27,555

Argentina's Teleworking Law 27,555 recognizes, in its Article 10, your right "to compensation for the increased connectivity and/or service consumption expenses" you have to bear when working from home: mainly internet and electricity. The statute is clear on two points that are often disputed in practice:

• The exact amount is set through collective bargaining in each industry, but that does not make it an optional benefit: if the applicable agreement never set an amount, the right still exists and is claimed as a reasonable compensation.
• The compensation is exempt from income tax (Law 20,628), so your employer cannot withhold anything from it or disguise it as taxable pay.

This right stands apart from the provision of equipment (Art. 9, computer, software, furniture) and from accident coverage (Art. 14, ART): they are three separate obligations under the same law, and a company can be complying with one while failing to meet the other two.

For this regime to apply, your work has to qualify as teleworking under Article 102 bis of the LCT, which Law 27,555 itself added: the total or partial rendering of services from the employee's home or from a location other than the employer's premises, using information and communication technologies. It does not need to be 100% remote, nor does it require a separate formal teleworking contract: if working remotely is your regular way of working, even alongside some in-office days, the right to reimbursement arises.

2. Is Law 27,555 Still in Force in 2026?

Yes, and this is worth being precise about because it is a common source of confusion: Article 199 of Law 27,802 (B.O. 3/6/2026, the Labor Modernization Law) ordered the repeal of the Teleworking Law 27,555, but that repeal only takes effect on January 1, 2027. Until then, the teleworking regime — including the right to expense reimbursement under Article 10 — remains fully enforceable.

Months you already worked under this arrangement, with the compensation unpaid or underpaid, remain claimable credits even after the law is repealed: the repeal does not retroactively erase what has already accrued. Exactly what regime will govern teleworking set up after that date is something worth checking specifically when the time comes, since specialized commentary itself flags ambiguities in how this repeal interacts with the provisions Law 27,555 already wrote into the LCT.

3. How Compensation Is Calculated When No Amount Was Agreed

Most collective bargaining agreements still have not set a specific amount for this item, so in practice the claim is resolved in one of two ways:

• If a collectively bargained amount exists: it is the enforceable floor, and the company cannot pay less or replace it with a token sum that does not reflect the real expense.
• If no bargained amount exists: you claim a reasonable compensation, estimated from the actual increase in your electricity and internet bills during the months you teleworked compared to a period without that arrangement, or from an equivalent market value when that comparison is not possible.

In hybrid schemes, where only some days of the week are remote, it is reasonable to prorate the compensation based on the proportion of remote workdays over the total, unless the applicable agreement provides otherwise.

4. How to Claim and What Evidence to Gather

The claim is built with the same kind of evidence you would use for any unpaid wage differential:

• Payslips from the latest pay periods, to check whether the reimbursement item appears as fully paid, partially paid, or missing entirely.
• Electricity and internet bills in your name or for the address where you telework, especially useful when there is no bargained amount and you need to support a reasonable compensation.
• Records of the teleworking arrangement: the agreement or exchange by which you moved to working from home (email, contract addendum, messages), which establishes when the right started running.
• A free labor telegram demanding payment of the unpaid differentials for the last two years, the required step before any SECLO proceeding or court claim.