They propose creating a subsystem for freelancers

A draft law has been presented to MPs that seeks to formalize and provide a specific legal framework for workers in the digital ecosystem

11/12/2025 – 07:23 pm

A draft law has been submitted to the Nation’s Congress that seeks to formalize and provide a specific legal framework for workers in Argentina’s digital ecosystem. Under the name “Independent Digital Monotax”, the initiative proposes to create a subsystem within the Simplified System for Small Taxpayers (Monotributo), in accordance with Law No. 24977.

The main goal is to promote the inclusion of this sector in the formal economy, ensure legal security and pensions, and promote the sustainable development of digital self-employment.

Definitions and scope of application

The proposal – as Iribar says – defines the self-employed digital worker as any natural person who carries out economic activities, without a dependent relationship, through digital media and platforms that provide intangible goods or digital services, whether inside or outside the national territory.

The subsystem is dedicated to a wide range of digital working methods:

• Digital intermediation platforms: activities carried out through applications that connect suppliers and buyers (such as transportation, delivery, e-commerce, and on-demand tasks).
• Private digital applications or environments: workers who provide services or products directly through websites, social networks, or virtual stores, without the intermediary of a platform.
• Remote work and remote digital freelancer: remote digital activities that do not constitute a formal employment relationship (according to Law 27555).
• Creating independent digital content and services: includes audiovisual production, software development, design, virtual teaching, digital marketing, and content creation on broadcast or social networking platforms.
• Export of digital services: providing services or technological development to foreign clients, under an independent method, as long as the worker has tax residency in Argentina.

The scope of application includes all economic activities carried out in digital environments, as long as the worker has tax residency in the Argentine Republic.

Financial and operational impacts

Regarding registration and tax obligations, self-employed digital workers must adhere to the simplified system for small taxpayers (Monotributo) under the special subsystem “Autonomous Digital Monotribute”.

Key points:

• Invoicing: They must issue an electronic invoice for each transaction using CUIT (Unique Tax Identification Code).
• Contributions: They must pay the pension contributions corresponding to their category.
• Compatibility: The subsystem will be compatible with income or other economic activities, as long as they do not form a dependent business relationship.

The project seeks to solve the situation of hundreds of Argentines who today work on platforms such as Uber, Rappi, Fiverr or Upwork, or who interact with international clients, and who, according to the fundamentals, are in a situation of informality and job insecurity because they are not fully integrated into the tax and social security system.

Labor rights and algorithmic transparency

Despite independence, Chapter Three of the project guarantees self-employed digital workers a series of basic rights:

• Independence in organizing your schedules.
• Freedom to provide services to multiple clients or platforms.
• Access to pensions and health coverage.

One innovative aspect is algorithmic transparency, which forces digital platforms to ensure clear information about: task assignment criteria, conditions of service, pay standards, evaluation algorithms, conditions for account cancellation or suspension.

The project, promoted by National Representative Lourdes Micaela Arrieta, is based on the need to adapt the Argentine legal framework to the advancement of digitalization and international experience, citing precedents such as the “Rider Law” in Spain, the strengthening of the MEI system in Brazil and Law 21431 in Chile.

The initiative proposes to merge the new text after Chapter VI of Law 24977, under the name: “Chapter VI BIS – Special System for Self-Employed Digital Workers.”