Search for:

In brief

With Decree no. 27/2021 (“Decree”), the Executive Power regulates Law no. 27,555 regarding the remote-work regime.

The main points of the Decree include the following:

  1. The Remote-work Law will not be applicable: (i) to employees who render services from client establishments to whom the employer provides services on a continuous or regular basis; (ii) when remote work applies sporadically and occasionally from the employee’s domicile.
  2. For employees with family burdens who are entitled to a working schedule that best suits their responsibilities and/or whose working schedules have been interrupted, the Decree establishes the obligation of the employee to communicate virtually and precisely the moment in which any inactivity begins, and when it ends. Likewise, the Decree establishes the possibility of implementing reductions in working schedules according to what shall be agreed during collective bargaining.
  3. In the event that an employee requests to resume work at the employer’s premises (reversibility) with a reasonable motivation, the employer must meet such request as soon as possible, and, at any rate, not beyond 30 days of the employee’s request. Reversibility would not apply for employees who had agreed to a remote-work regimen at the beginning of the employment relationship.
  4. In relation to the effective date of the Remote-work Law, the Ministry of Labor, Employment and Social Security must issue a resolution with the commencement date for the 90-day period originally set by Law 27,555 for the law to become effective.

Click here to access the Spanish Version.


Juan Pablo Menna is a partner in the Tax Practice Group in Baker McKenzie, Buenos Aires. He is a member of the Buenos Aires Bar Association and the Argentine Association of Fiscal Studies, and was a professor in Austral University.