The question repeated in every accounting firm and every SME since December '23 is the same: "Is the labor reform in force or not?". As of May 2026, the short answer is that part of it is, and part of it isn't. DNU 70/2023 tinkered with several articles of the Labor Contract Law (LCT), the Justice system halted almost the entire labor chapter at the beginning, and later Law 27.742 (Bases Law) ended up shaping what is applied today on pay stubs. Here is the updated map, no fluff, of what really changed for you as an employer or as an employee.