At Addval, we inform about some of the relevant legal changes that will impact payroll management during 2026.
Below are important points to consider for the beginning of the year:

December 2025

3% SOLIDARITY LOAN: December was the month in which the last 3% withholding corresponding to the solidarity loan was applied. The amounts withheld during 2025 will be used to pay the final installment in the April 2026 tax return. Law 21323

January 2026

NEW MONTHLY MINIMUM INCOME: As of January 2026, the monthly minimum income for workers over 18 years of age increases to $539,000. This adjustment affects the calculation of the gratuity cap and any concept that uses the MMI as a basis (for example, base salary lower than the new MMI, judicial withholdings). Law 21751