The digitalization of employment documents—such as pay slips and employee records—is no longer a future trend but a present reality, fully regulated in Argentina. Since 2020, the legal framework has allowed companies to modernize their HR management. However, it is crucial to understand the rules in order to operate with legal certainty.

Legal Framework: The Foundation

The use of electronic documents is supported by a solid legal framework. The most important regulations are:

  • Law No. 25.506 on Digital Signature: Grants full legal validity to electronic documents and establishes the difference between a Digital Signature and an Electronic Signature.

  • State Modernization Decrees (No. 434/16 and 561/16): Promoted the transition to paperless government and laid the foundation for platforms such as the Electronic Document Management (GDE) system.

  • Resolution No. 346/2019 (Ministry of Production and Labor): The key regulation for the private sector, allowing employers to issue digital pay slips without prior authorization from the Ministry.

Digital Signature vs. Electronic Signature: Not the Same

Understanding the difference is critical for managing legal risks:

  • Digital Signature: Uses a certificate issued by a government-licensed authority. It offers the highest level of security and is presumed valid—anyone denying it must prove it is false. Employers should use it for contracts, sanctions, and pay slips.

  • Electronic Signature: Broader and simpler—may be a PIN, password, or a portal click. It is valid, but if challenged in court, the employer must prove its authenticity. Recommended for employees to acknowledge pay slips, request leave, or receive notifications.

The safest and most efficient combination: the employer signs pay slips with a Digital Signature, while the employee acknowledges them with an Electronic Signature.

Digital Pay Slips: Resolution 346/2019 in Practice

This regulation liberalized the system:

  • Optional: Employers may choose between paper or digital pay slips.

  • No prior authorization: Bureaucracy was eliminated.

  • Worker’s guarantees: The system must allow employees to sign in disagreement and download/keep their pay slips independently.

Current Trend: Mandatory Digitalization with the State

While the employer-employee relationship is flexible, interaction with government agencies moves in the opposite direction:

  • Mandatory online procedures: Many agencies (e.g., Ministry of Labor, provincial authorities) now require online filings.

  • Dual strategy: Companies need both an internal digital HR strategy (optional for employees) and an external compliance strategy (mandatory with government).

Final Recommendation for Employers

Digitalization is here to stay. Implementing it correctly not only reduces costs and streamlines processes but also significantly lowers legal risks.

  • Adopt a comprehensive Digital Employee File platform, not just digital pay slips.

  • Choose a trusted provider that fully complies with Argentine regulations.

  • Use the right signature for each case: Digital Signature for high-risk employer-issued documents, and Electronic Signature for employee acknowledgments.

Far from being just a technical requirement, adopting these tools strategically allows companies to operate more efficiently, securely, and in full legal compliance.

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