Registry of Independent Workers with Collaborators 

Through General Resolution 5599/2024,  published in the Official Gazette on November 8, 2024, the Argentine Tax Authority (ARCA) implemented the Registry of Independent Workers with Collaborators (PADIC), to regulate relationships between independent workers and their collaborators in productive activities under the Law Bases 27742 and Decree 847/24.

PADIC is the registry where all relationships between independent workers and their respective independent collaborators must be recorded.

Before independent collaborators start their tasks, independent workers must establish their new productive enterprise online before the PADIC, submitting it as a sworn statement. Among other required information, they must register their corresponding collaborators.

These collaborators must confirm their participation in the productive enterprise within 72 hours of being notified of its creation.
The Resolution comes into effect on November 8, 2024, and applies to all relationships initiated from September 26, 2024 (i.e., the date on which Decree 847/24 came into effect)