CONICET | Buscador de Institutos y Recursos Humanos

In 2013, after many years of discussion, a new law regulating paid domestic work was approved. The main objective of this new law is to give domestic workers the same labour and social rights enjoyed by the rest of employees. This bill revokes the special labour regime for domestic service in force since 1956. Consequently, domestic work is now in the scope of the ?Law of the Employment Contract?, which represents the common labour law in Argentina. It seems that domestic work becomes closer to employment standards. However, the high level of informality in the sector (85 % of workers are not registered) proves that law enforcement is difficult. The State faces a double challenge: it is necessary to formalize domestic work first to ensure respect for labour rights and compliance with the employer duties later. That?s why the State implemented two strategies. First, the procedure for domestic workers? registration was simplified. The State also developed tax incentive programs. This means that the State deploys different strategies to promote the employer's commitment in its role. Moreover, a kind of ?forced registration? was also implemented. Under the figure of ?maid presumption?, the State retains employer contributions directly as a tax. The size and the value of the home, and income level are the three factors used to determine the existence of unreported domestic worker. This type of taxation is similar to the system used to formalize employment in small firms. The aim of this paper is to analyse the implications of each of these strategies. This means to analyse the ways in witch the State seek to achieve compliance with the law and enforce the law. This study will focus on different levels of regulation. It is still early to talk about the real consequences in terms of improving the working conditions of domestic workers, however the first results, basis on the existing statistics, will be presented.