The Ministry of Labor, Employment and Social Security (“MTESS”) issued MTESS Resolution No. 805/2026, dated August 7, 2026 (the “Resolution”), whereby it grants an exceptional, one-time extension of the deadline for the confirmation of Employment Information Books corresponding to fiscal year 2025.
The purpose of the extension is to grant employers additional time to complete the organization, review, and validation of employment information corresponding to fiscal year 2025.
- New confirmation deadline
MTESS Resolution No. 462/2026 had established a schedule of deadlines for the confirmation of Employment Information Books corresponding to fiscal year 2025, with dates between August 17 and August 28, 2026, based on the last digit of the employer registration number.
Resolution No. 805/2026 exceptionally establishes a single new deadline for all employers: October 31, 2026.
Accordingly, employers now have until that date to complete the review, validation, and confirmation of Employment Information Books corresponding to fiscal year 2025.
- ¿What does the extension entail?
The extension is limited exclusively to the Books corresponding to fiscal year 2025 and does not modify the general regime applicable to subsequent fiscal years.
Consequently, employers must continue to comply with the obligations set forth in Resolution No. 462/2026 regarding the preparation and confirmation of Employment Information Books through the Employer-Employee Registry system (“REOP”).
Likewise, the confirmed information retains the status of a sworn statement; therefore, we recommend verifying beforehand that the registered data is complete, accurate, and consistent with the company's employment records.
- Non-compliance and sanctions
Once October 31, 2026 has elapsed, the failure to confirm the Books corresponding to fiscal year 2025 shall constitute the non-compliance provided for in Resolution No. 462/2026 and shall give rise to the corresponding sanctions and fines.
The applicable fines are as follows:
- 10 minimum daily wages: employers with up to 30 workers;
- 20 minimum daily wages: employers with between 31 and 50 workers; and
- 30 minimum daily wages: employers with more than 50 workers.
Payment of the fine does not exempt the employer from the obligation to maintain and confirm the Books.
- Recommendation
We recommend that employers take advantage of the additional time to review and validate employment information corresponding to fiscal year 2025, particularly verifying that the communications filed in the REOP are complete and consistent before proceeding with the confirmation.
In summary: la fecha límite para la confirmation of Employment Information Books corresponding to fiscal year 2025 es ahora el October 31, 2026 for all employers, regardless of the last digit of the employer registration number. The extension is exceptional, one-time only, and does not modify the deadlines applicable to subsequent fiscal years.
This content is for general informational purposes only and should not be construed as specific legal advice. Should you require specific guidance, please do not hesitate to contact us.
