Paraguay's Ministry of Labor, Employment and Social Security (MTESS) published Resolution No. 462/2026, which regulates the mandatory implementation of Labor Information Books in digital format. The measure, which is part of a process of modernization and formalization of labor records, will be applied gradually between August 17 and 28, 2026, according to the employer registration number of each employer.
The regulation establishes that all employers registered in the Employer-Worker Registry (ROP) with salaried staff must maintain monthly Labor Information Books in digital format, through the MTESS REOP System. The data to be recorded includes worker entry, remuneration, working hours, vacations, year-end bonus, and other working conditions.
The books will be automatically generated from communications made by the employer and must be confirmed to acquire legal validity, constituting a sworn statement before the Administrative Labor Authority. Employers may rectify the records within 30 calendar days after the monthly confirmation.
The resolution regulates the provisions of Article 206 of the Labor Code and Decree No. 1989/2024, which updates provisions on registration in the ROP and establishes the obligation to maintain labor records with essential data of the employment relationship. It is also based on Law No. 6822/2021, which recognizes the legal validity of electronic documents and trust services for digital transactions, and Law No. 6715/2021 on Administrative Procedures, which promotes the use of electronic means in public management.
Regarding the sanctioning regime, the resolution determines that non-compliance with the obligation to maintain and confirm the Labor Information Books will be punished according to Article 385 of the Labor Code, with fines of 10 to 30 minimum wages, depending on the number of workers registered by the employer. Sanctions will be applied when the employer does not make the necessary communications for the preparation and confirmation of the books corresponding to the 12 months of the fiscal year.
Additionally, the regulation establishes that the Labor Information Books will have electronic security mechanisms that guarantee the integrity and authenticity of the information, and may be downloaded from the REOP System with full legal validity. As of June 1, 2026, the Labor Certificate will require compliance with the monthly confirmation of the books.
The MTESS reminded that payment of fines does not exempt employers from fulfilling the obligation to maintain and confirm the Labor Information Books in accordance with current regulations.