FAL: pronóstico LSD F.931 – Guillermo Rojas Naser

En la próxima semana entrega completa ¿El FAL PyME del 2,5% se descuenta íntegramente del SIPA? No.

La Ley 27.802 establece la contribución al Fondo de Asistencia Laboral y el Decreto 408/2026 dispone que la reducción equivalente de contribuciones patronales debe distribuirse proporcionalmente entre SIPA, INSSJP, Asignaciones Familiares y Fondo Nacional de Empleo.

En este micro explico la lógica del cálculo y por qué, bajo el supuesto general analizado, el 18% pasa a un 15,50% de contribuciones remanentes + 2,50% de FAL, siempre sujeto a la base y a la instrumentación definitiva que establezca ARCA.

Corte normativo: 24/09/2026.

Contenido técnico dirigido a contadores, liquidadores de sueldos y profesionales de Seguridad Social.

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