CONTI Labor Lawyers
Framework in force · Laws 27,742 and 27,802

Unregistered or Misregistered Work: What You Can Claim Today

The fines under Articles 8, 9, 10 and 15 of Law 24,013 and the whole of Law 25,323 have been repealed since 9 July 2024. If you work or worked off the books in Buenos Aires, you can still claim severance calculated on your real salary, two years of unpaid wage differences, the certificates under Art. 80 of the Labor Contract Law (LCT) and the formal report of the irregularity to ARCA, the Argentine tax authority.

Four Types of Payroll Fraud: Which One Is Yours?

  • Fully unregistered work (100% «en negro»): there is no payslip, you have no social security or union health-plan contributions, and you are paid in cash or through undeclared transfers.
  • Partially registered pay («sueldo en mano», cash on the side): the payslip shows the minimum wage or only a slice of what you earn, and you collect the rest off the books or through fake Monotributo invoicing.
  • Falsified start date: you started working months or years before the date formally recorded on your payslip.
  • False job category: you perform higher-ranking or more specialised duties but are slotted into the lowest bracket of the collective bargaining agreement.

Important: the classic Law 24,013 fines no longer exist

Plenty of guides and websites still talk about the «Article 8 fine», «Article 10» or the «Article 15 aggravated damages» as if they were alive. They are not: Articles 8 to 17 of Law 24,013 were repealed by Article 99 of Law 27,742 (the «Ley Bases», published 8/7/2024), effective 9 July 2024. The whole of Law 25,323 — including the 50% surcharge for late payment — was repealed by Article 100 of that same law. You can read the official text at Infoleg, Law 27,742.

Action Checklist to Get Registered or File a Claim

To protect both your money and your evidence, follow these steps:

Are you working off the books or getting part of your pay in cash?

We review your situation confidentially, calculate your severance on your real salary and draft demand telegrams that hold up legally:

Ask Dr. Conti on WhatsApp (+54 11 2604-4758)

1. What Changed with the Labor Reform (2024-2026)

Between July 2024 and March 2026, two statutes rewrote the penalty regime for unregistered employment from top to bottom: Law 27,742 (the «Ley Bases», published 8/7/2024) and Law 27,802 (the «Labor Modernisation Law», published 6/3/2026). Neither of them legalised off-the-books work. What they did was scrap the old system of fixed fines payable to the worker and move enforcement to an administrative channel before the tax collector.

Repealed, specifically: Articles 8 to 17 of Law 24,013 (the fines for no registration, a false start date and hidden pay, plus the aggravated damages of Article 15 for a dismissal within two years of the demand), subsection a) of Article 120 of that same law, and the whole of Law 25,323 — both the doubling for an unregistered relationship and the 50% surcharge for late payment. The official source is the text of Law 27,742 on Infoleg, Articles 99 and 100.

In their place, Law 24,013 was left with a new Article 7 (simple, immediate registration), an Article 7 bis (registration is valid whichever party files it) and, above all, an Article 7 ter — in its current wording, substituted by Article 98 of Law 27,802 (published 6/3/2026) — which is now the central mechanism: you report the registration irregularity directly to the Agencia de Recaudación y Control Aduanero (ARCA), the tax authority formerly known as AFIP.

If your employment ended before 9 July 2024, this reform takes nothing away from you: the non-retroactivity principle applies, and your case may still fall under Law 24,013 and Law 25,323 in their previous wording. Check your exact termination date with a lawyer before you rule that route out.

2. What You Can Claim Today if You Work or Worked Off the Books

The classic fines are gone, but unregistered work is still a serious and expensive breach for the employer. This is what can actually be recovered in 2026:

Statutory severance on your real salary (Art. 245 LCT)

Severance pay — one month of salary for each year of service or fraction over three months — is calculated on the best regular and habitual monthly pay you actually received, not on the figure printed on your payslip. If part of your salary was handed to you in cash, you are entitled to have the whole settlement (severance, pay in lieu of notice and the integration of the month of dismissal) computed on the real amount, as long as you can prove it.

Wage differences from the last two years (Art. 256 LCT)

Labor claims lapse two years after each amount falls due. That means you can claim collective agreement increases, overtime, allowances and any other unregistered item from the last 24 months, whether your contract is still running or already terminated.

Employment and contribution certificates (Art. 80 LCT)

Your employer must hand you the employment and contribution certificates within 45 business days of the contract ending (current text under Article 25 of Law 27,802, published 6/3/2026). One point you should know: the previous wording of this article — in force until that reform — also provided compensation of three monthly salaries where the employer failed to comply after a formal demand. That specific penalty is not in the text currently in force of Article 80. If your relationship ended before that date it may still apply to you, so check it point by point with your lawyer before you count on that amount.

Report to ARCA for registration irregularities (Art. 7 ter, Law 24,013)

This is the formal channel in force today to put the tax collector on notice of missing registration, a false start date or hidden pay. If the claim ends in a final court judgment, the court must notify ARCA on its own initiative, within ten business days, with everything the agency needs to assess and collect the unpaid contributions (Art. 7 quáter, Law 24,013).

Indexation and interest on the debt (Art. 276 LCT)

Everything owed to you — severance, wage differences, the statutory annual bonus (SAC) and holiday pay — is restated from the date each amount fell due until it is actually paid, using the change in the Consumer Price Index (IPC) published by INDEC, plus a 3% annual interest rate (Art. 276 LCT, text substituted by Article 54 of Law 27,802). The old regime of penalties for reckless and malicious litigation under Article 275 LCT was repealed outright by Article 207 of that same Law 27,802; today the IPC plus 3% restatement is the only mechanism that compensates the employer's delay in paying.

3. Step by Step: Claiming Unregistered Work in 2026

  1. Gather the evidence of the relationship and of your real salary: messages, transfers, witnesses, partial payslips, photos of time sheets.
  2. Work out your length of service and your best real monthly pay over the last twelve months, with your lawyer alongside you.
  3. Send a formal demand by free labor telegram requiring correct registration, with your true start date and your real salary.
  4. File the report with ARCA for the irregularity you detected (Art. 7 ter, Law 24,013).
  5. If the company rejects or ignores the demand, assess with your lawyer whether to treat yourself as dismissed (constructive dismissal) and claim the full severance package.
  6. Open the mandatory proceeding before SECLO, the pre-trial conciliation service in the City of Buenos Aires, which comes before any court claim.
  7. If there is no settlement, sue for the severance, the wage differences, the certificates and the restated interest.

Mistakes That Can Cost You the Claim

  • Do not accept informal cash settlements without court approval: private deals where the employer hands over token amounts in cash neither release him nor guarantee you the money the law says you are owed.
  • Do not skip the formal demand: verbal complaints to supervisors or HR managers carry no evidentiary weight before the labor courts. Everything has to go through the free telegram.
  • Do not let the two years run out: wage differences and other labor credits lapse. The longer you wait, the more months you lose.
  • Do not claim repealed fines as if they were alive: asking a court for Articles 8, 9, 10 or 15 of Law 24,013 in a relationship running after 9/7/2024 undermines the credibility of the rest of your claim.

Company Officers' Liability for Unregistered Work

Beyond the repealed fines, failure to register is still treated by the National Labor Court of Appeals (CNAT) as an unlawful act that can trigger the joint liability of the partners, directors and officers of the employing company, under Articles 54, 59 and 274 of the General Companies Law 19,550. Every case turns on its own facts and has to be analysed individually.

Frequently Asked Questions about Unregistered Employment

Are the fines under Articles 8, 9, 10 and 15 of Law 24,013 still in force?

No. They have been repealed since 9 July 2024 by Article 99 of Law 27,742 (published 8/7/2024). No lawyer can claim them today for a relationship that is still running or that ended after that date.

What about the 50% penalty under Law 25,323?

It was repealed too, in full, by Article 100 of that same Law 27,742 (published 8/7/2024). It no longer exists as a standalone claim.

If the fines were repealed, does working off the books have no consequences for the employer?

It is still illegal and it is still expensive. The employer owes severance calculated on your real salary, wage differences for the last two years, the social security contributions never paid and, in many cases, answers with personal assets as a partner or director of the company.

What can I claim today if I work or worked off the books?

Four things, mainly: the statutory severance under Art. 245 LCT on your real pay and not the payslip figure, wage differences for the last two years, the employment and contribution certificates under Art. 80 LCT, and the report of the irregularity to ARCA under Art. 7 ter of Law 24,013.

How is severance calculated if part of my salary was paid in cash?

Art. 245 LCT takes the best regular monthly pay you actually received, not the figure printed on the payslip. You have to prove your real salary with witnesses, transfers, chats or any other evidence, and settle the severance on that number.

How far back can I claim unregistered wage differences?

They lapse after two years (Art. 256 LCT), counted from the date each amount became due. The longer you wait, the more months of differences you lose for good.

What is the ARCA report under Art. 7 ter of Law 24,013?

It is the mechanism in force today to formally report a registration irregularity to the Agencia de Recaudación y Control Aduanero: no registration at all, a false start date or hidden pay. It replaces the old system of demanding registration with a copy to AFIP within 24 hours that the repealed articles required.

Does the three-salary penalty under Article 80 LCT still exist?

The Art. 80 LCT now in force (text under Law 27,802, published 6/3/2026) still requires the employer to hand over the employment and contribution certificates within 45 business days of the contract ending, but the current text no longer includes the three-salary compensation of the previous wording. Check with your lawyer whether your case falls under the earlier rules.

Is it worth sending a demand telegram if there are no more fines for off-the-books work?

Yes. The demand puts the irregularity on the record, places the employer in default, triggers the ARCA report and is usually the step the labor courts weigh when assessing the good faith of each party before a constructive dismissal.

Do the repealed fines apply to an employment relationship that ended before July 2024?

In principle yes, because the governing law is the one in force when the contract ended. If your relationship ended before 9 July 2024, have your specific case reviewed: Law 24,013 and Law 25,323 in their previous wording may still apply to you.

Tools and Applicable Law

Working off the books, or getting part of your pay under the table?

Talk to Dr. Guillermo Conti at Maipú 42, 9th floor, Buenos Aires. We calculate your severance on your real salary and draft the demands that force your registration or recover what you are owed.

Call 11 2604–4758