Employers may defer payment of social security contributions until the most advantageous moment of the production or trading process. The amount of contributions to be paid is based on a replacement rate agreed between the parties to the agreement. This deferment has no effect on the monthly reports concerning employees and their real salaries, which employers are required to submit.

Once signed, the signatories forward the agreements to the Social Security Secretariat for ratification by the body responsible for collecting contributions (Federal Administration of Public Resources (Administración Federal de Ingresos Públicos and the National Social Security Administration (Administración Nacional de la Seguridad Social (ANSES)).