A bill aimed at formalizing and providing a specific legal framework for workers in the digital ecosystem has been introduced in the House of Representatives
November 12, 2025 – 07:23
A bill aimed at formalizing and providing a concrete legal framework for workers in Argentina’s digital ecosystem has been submitted to the House of Representatives. Under the name “Autonomous Digital Monotax”, the initiative proposes to create a sub-regime within the simplified regime for small taxpayers (Monotrivuto) in accordance with Law 24977.
The central objective is to promote the integration of this sector into the formal economy, guarantee legal and pension security, and promote the sustainable development of digital self-employment.
Definition and scope
According to Errepar, the proposal defines a self-employed digital worker as a natural person who carries out economic activities within or outside the national territory, without dependency, through digital media or platforms that provide intangible goods or digital services.
This sub-regime covers a wide range of digital working modalities.
- Digital intermediary platform: Activities performed through applications that connect suppliers and buyers (transportation, delivery, e-commerce, on-demand tasks, etc.).
- Proprietary digital applications or environments: Workers who provide services or products directly through a website, social network, or virtual store, without going through a platform.
- Telework and independent digital remote work: remote digital activities that do not constitute a formal employment relationship (under Law 27555).
- Creation of independent digital content and services: includes audiovisual production, software development, design, virtual education, digital marketing, content generation on streaming platforms and social networks.
- Export of digital services: Provide services or technological developments to foreign customers on a voluntary basis, as long as the worker has tax residence in Argentina.
The scope of application is all economic activities carried out in a digital environment, as long as the worker is tax resident in the Argentine Republic.
Financial and operational impact
Regarding registration and tax liability, self-employed digital workers must comply with the simplification regime for small taxpayers (monopoly) under the special subsidy regime of “autonomous digital monopolies”.
Important points:
- Billing: An electronic invoice must be issued for each operation using a CUIT (Unique Tax Identification Code).
- Contributions: They must pay pension contributions corresponding to their category.
- Compatibility: Sub-regimes are compatible with other income or economic activities unless they constitute a dependent employment relationship.
The project aims to resolve the situation in which hundreds of Argentines currently operating on platforms such as Uber, Rappi, Fiverr, Upwork or interacting with international customers are in a situation of informality and job insecurity, essentially because they are not fully integrated into the tax and social security systems.
Labor rights and algorithmic transparency
Despite the autonomy, Title III of the project guarantees a set of fundamental rights to self-employed digital workers.
- Manage your schedule independently.
- Feel free to offer your services to multiple clients or platforms.
- Access to pensions and health insurance.
The innovative aspect is the transparency of the algorithm. This will ensure that digital platforms ensure clear information regarding task assignment criteria, terms and conditions, reward criteria, evaluation algorithms, and conditions for account cancellation or suspension.
The project, promoted by National President Lourdes Micaela Arrieta, is based on the need to adapt Argentina’s legal framework to advances in digitalization and international experience, citing precedents such as Spain’s Rider Law, Brazil’s strengthening of the MEI regime and Chile’s Law 21431.
The initiative proposes to incorporate a new text after Title VI of Act 24977 under the name “Title VI BIS – Special System for Self-Employed Digital Workers.”
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