Ley 25.877 — Régimen Laboral, Arts. 25–27 Balance Social (Law 25,877 on the Labour Regime: annual social balance sheet)
Plain-English summary
Employers with more than 300 workers must prepare an annual social balance sheet, send it to the union holding personería gremial within 30 days of preparation and deposit a copy with the Ministry of Labour (Art. 25). Art. 26 sets its contents, such as labour costs, staffing and workplace accidents, and the first balance falls due in the year after the threshold is reached (Art. 27).
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