Payroll in Argentina

Argentine payroll follows a set legal calendar. The pay period, payday, SAC instalments and payslip content are all fixed by law or by the applicable collective agreement, so agree the details in writing before the first pay run.

Pay periods and payday

Monthly-paid employees have a calendar-month pay period. Hourly or daily-paid workers use weekly or fortnightly periods. The legal maximum payment window is four working days after the end of a monthly or fortnightly period, and three working days after a weekly period. Apply any earlier deadline set by the contract or a collective agreement.

Monetary wages must be credited to an account in the employee's name at a bank or official savings institution. Pay may be in national or foreign currency, so agree the currency and payment mechanics in the contract. Do not use informal cash payments to bypass payroll.

The national minimum wage is ARS 383,800 per month for a full legal working schedule, or ARS 1,919 per hour for hourly-paid workers. Resolution 4/2026 schedules ARS 391,200 from October, ARS 398,800 from November and ARS 406,400 from December 2026. A collective agreement can require more, so check it before each payroll.

Payslips and records

The 2026 regulations prescribe a payslip showing employer and worker details, employer-paid contributions, gross pay and deductions, and net pay. Register each employee through ARCA by the day before they start work, with listed exceptions. Probation does not exempt anyone from registration or contributions. Pre-existing employment books must be kept for ten years, so agree who holds records and gives employees access.

The SAC (aguinaldo)

The Sueldo Anual Complementario, often called aguinaldo or the thirteenth salary, is mandatory. It is paid in two instalments, due on 30 June and 18 December. Each is based on 50% of the highest monthly remuneration accrued in its semester. The December amount is estimated and then reconciled with actual December pay. Part-year service and leaving the company call for a proportionate amount. The SAC is separate from any discretionary performance bonus.

Deductions, contributions and remittance

For a standard adult employee in the general system, the main deductions are 11% for retirement, 3% for INSSJP/PAMI and 3% for health cover. These apply to the relevant contribution bases and limits, so they are not always 17% of every peso of gross pay. For September 2026, ARCA lists a pension contribution base minimum of ARS 144,363.55 and a maximum of ARS 4,691,748.47. Check the bases for each payroll month.

Employer social security is generally 20.40% for qualifying larger service and commerce employers, or 18% for the other covered category, plus about 6% employer health contributions. Occupational-risk insurance, compulsory life cover, collective charges and the SAC must be budgeted separately. Do not use a single all-in percentage.

Income tax is withheld using ARCA's withholding schedule, with marginal rates from 5% to 35%. These apply to net taxable income after deductions, on an accumulated basis, not as a flat share of gross salary. The dossier does not give the monthly remittance deadlines for contributions or withholding, so confirm the current ARCA calendar for your employer category before your first pay run.

Working time that affects pay

The general maximum is eight hours a day or 48 hours a week, unless a contract or collective agreement sets shorter schedules. Daily rest must normally be at least 12 hours. Overtime carries a 50% premium on ordinary days and 100% on Saturdays after 13:00, Sundays and public holidays. Decree 484/2000 sets the ordinary limit at 30 overtime hours a month and 200 a year without prior administrative authorisation. Keep reliable time records.

A wholly night-time schedule, generally between 21:00 and 06:00, is limited to seven hours. Mixed day and night schedules need the statutory adjustment. Work on a national public holiday generally attracts normal pay plus an equal amount. Voluntary written hours banks or compensatory rest arrangements are allowed under the 2026 rules, but they must set limits and keep reliable records.

Argentina taxes employment income in two ways. Income tax is withheld from pay on a progressive scale, and the employee also pays social security contributions on their remuneration. Neither is a flat percentage of gross salary.

Income tax bands

ARCA publishes the withholding schedule for each half of the year. Its July to December 2026 schedule has nine marginal rates, from 5% to 35%. The OECD bands in the dossier, effective 2026-01-01, are shown below in ARS of annual net taxable income. The top marginal rate is 35%.

Treat these as a reference. The schedule in use for the payment month, published by ARCA, is the one payroll must apply.

How withholding works

The rates apply to net taxable income after the relevant deductions. Payroll uses the accumulated scale for the month of payment and takes previous withholding into account. The result is not a fixed share of each month's gross pay, so the same salary can produce different withholding in different months.

Allowances and deductions

Personal deductions include the non-taxable amount, eligible family dependants and the applicable special deduction. ARCA publishes accumulated amounts for each payment month, with separate schedules for the two halves of 2026. Confirm each employee's declarations and payroll history before calculating withholding. A single advertised salary threshold does not show that every employee below it owes no income tax.

Employee social security deductions

For a standard adult employee in the general system, the main payroll deductions total 17% of the relevant contribution base. They are not always 17% of every peso of gross pay, because contribution bases and limits apply. Special regimes, age and additional covered dependants can change the calculation. Income tax and any authorised or collective deductions are separate.

ARCA lists the September 2026 pension contribution base minimum as ARS 144,363.55 and the maximum as ARS 4,691,748.47. These are contribution bases, not caps on salary. They change over time, so check the figures for each payroll month.

Employer contributions and business taxes

Employer contributions are a cost to the company and are not deducted from the employee. The standard employer social security rate is 20.40% for qualifying larger service and commerce employers, or 18% for the other covered category, subject to ARCA conditions. Employer health contributions are generally another 6%. Occupational-risk insurance, compulsory life cover, collective charges and provider fees also need budgeting, so there is no single total rate to quote.

The corporate tax rate is 35% and the VAT rate is 21%. These are business and transaction taxes. Neither is taken out of an employee's salary.

Argentine employer contributions are not one flat rate. The dossier gives two different pictures: a breakdown of five employer contributions and a headline employer rate of 28.29%. Official guidance warns that there is no universal 28.3% total. The standard employer social security rate depends on the employer category, and base deductions, incentives and special regimes change the result. Confirm the employer category and ARCA conditions before you budget.

Employer and employee contribution rates

The OECD breakdown for 2026 lists the contributions below. The standard employer social security rate is 20.40% for qualifying larger service and commerce employers, or 18% for the other covered category. Employer health cover is generally another 6%.

The employee deductions of 11%, 3% and 3% are described as a standard 17%. They apply to the relevant contribution bases and limits, so they are not always 17% of every peso of gross pay. Special regimes, age and additional covered dependants can change the calculation. Income tax and any authorised or collective deductions are separate.

Contribution bases: floor and ceiling

For September 2026, ARCA lists the pension contribution base minimum as ARS 144,363.55 and the maximum as ARS 4,691,748.47, under ANSES Resolution 257/2026. These are contribution bases. They are not a cap on the employee's salary or a universal ceiling for employer costs. The published bases change over time, so check the figures for each payroll month and apply the correct base to each payroll item and contribution.

What is and is not included

Employer social security and employer health cover are the core statutory contributions. Several other costs sit outside them and must be budgeted separately:

• Occupational-risk insurance through an ART. The price depends on the activity and risk, so it is not a standard percentage.
• Compulsory group life insurance under Decree 1567/1974.
• The Sueldo Anual Complementario (aguinaldo), due on 30 June and 18 December.
• Collective agreement charges, benefits and provider fees.

Decree 408/2026 moves the start of the Labour Assistance Fund to 1 November 2026. The law sets an employer contribution of 1% for large employers or 2.5% for qualifying micro, small and medium employers, with a corresponding reduction in specified social security contributions under its conditions. That reduction does not apply before the fund starts.

The RIFL incentive can reduce specified employer contributions for eligible new hires for 48 months: 2% for the combined pension, employment and family-allowance subsystems, plus 3% for INSSJP. Health, occupational risks and other costs remain separate. Have eligibility documented before you budget a reduction.

Worked cost example

This illustration uses the standard 18% employer category and only the general ARS 7,003.68 base deduction. Social security on ARS 1,000,000 is ARS 178,739.34. Adding 6% employer health cover gives a salary-and-contributions subtotal of ARS 1,238,739.34.

The subtotal is a floor, not the full budget. It excludes ART, life cover, SAC, vacation-pay effects, collective charges, benefits, exit costs and EOR fees. Confirm the employer category, relief eligibility and actual bases before using the example.

Annual leave

Annual leave in Argentina is counted in calendar days, not working days. The entitlement is 14 calendar days through five years of service, 21 days for more than five through ten years, 28 for more than ten through twenty, and 35 after twenty. Service is assessed at 31 December. Full entitlement normally requires working at least half the year's working days. Otherwise the rule is one day of leave per twenty days of qualifying work.

The usual vacation season runs from 1 October to 30 April, though the parties can agree other dates. The 2026 rule generally requires 30 days' written notice, subject to collective arrangements, and allows agreed blocks of at least seven days. For vacation pay, monthly salary is divided by 25 to get the daily rate. The employer pays it when leave starts, so build that timing into your payroll calendar.

Public holidays

The official 2026 calendar has 16 national public-holiday dates. It separately lists tourist non-working days on 23 March, 10 July and 7 December. Work on a national public holiday generally attracts normal pay plus an equal amount. Non-working days follow different rules, including an employer option in covered activities, so do not treat every calendar entry as the same paid holiday.

Sick pay

For a non-work illness or accident, the employer pays the remuneration required by article 208. The paid period is three months through five years of service, or six months after five years. Family responsibilities extend those periods to six or twelve months. The employer does not switch automatically to partial social security pay after three months. After the paid period, article 211 generally preserves the job for a further year.

The employee should notify the employer during the first missed working day. The 2026 rules require medical details and an electronic certificate from an authorised professional and system, with regulated paper exceptions for technical failures. Restrict access to medical information. Check the applicable collective agreement for better entitlements.

Maternity, birth and parental leave

General maternity leave is 90 days, normally 45 before and 45 after birth. The employee can reduce the pre-birth period to at least ten days and add the remainder after birth. The job is protected, and eligible employees receive the social security maternity allowance under its requirements. Document the pregnancy and expected birth date. After birth, the law gives two half-hour breastfeeding breaks a day for up to one year, or longer where medically necessary.

The general Labour Contract Law gives two consecutive paid days for the birth of a child, with at least one working day included if the period falls on Sundays, holidays or non-working days. A collective agreement or employer policy can give more. Do not assume a proposed longer paternity entitlement is already general law.

There is no general paid parental allowance. An employee with at least one year's service can choose the statutory unpaid leave of three to six months under articles 183 to 186. Agree the process before the paid maternity period ends.

Other leave and bonus effects

General paid leave also includes ten consecutive days for marriage and three days for the death of a spouse or qualifying partner, child or parent. It adds one day for a sibling's death, and two days per qualifying exam, up to ten in a calendar year. The Sueldo Anual Complementario is separate from leave. Its instalments fall due on 30 June and 18 December, each based on 50% of the highest monthly remuneration accrued in the semester. Confirm whether any optional benefit continues during leave, and check the applicable collective agreement.

Argentine payroll compliance rests on a few points: registering the employee before work starts, a written contract that fits the applicable collective agreement, payroll records, timely pay, and a termination process that follows the statutory notice and severance rules. Where you use an employer of record, confirm which Argentine entity registers and employs the person. Under Article 29 that entity is the direct employer, but the business using the worker can keep joint liability for employment and social security obligations.

Registration

The employer must hold the employer registration and register the employee through ARCA's system. ARCA's general guidance requires registration by the day before the employee starts work, with specific exceptions for listed activities. Get the registration confirmation, the CUIL, the salary account and the insurance arrangements before you confirm the start date. Probation does not create an exemption from registration or contributions.

Check work authorisation too. Permanent residents can generally work, and temporary residents can work within their authorised stay. Transitory status has restrictions. Confirm the route and the actual work entitlement before work begins.

Contracts and written terms

Put the legal employer, duties, start date, work location, contract type, probation, hours, salary, currency, payday, leave, benefits and exit process in writing. Identify the applicable collective agreement and job classification before you set the offer. Indefinite employment is the default. A fixed term needs a written duration and work that reasonably justifies it, and it cannot exceed five years. Remote-work hours also have specific writing requirements.

The general probation period for indefinite employment is six months. A collective agreement can extend it to eight months for employers with 6 to 100 workers, or one year for employers with up to five. The same employer cannot put the same person on probation again.

Pay deadlines and records

The legal maximum payment window is four working days after the end of a monthly or fortnightly period, and three working days after a weekly period. Apply any earlier contractual or collective deadline. Monetary wages must be credited to an account in the employee's name at a bank or official savings institution. Do not use informal cash payments to bypass payroll.

The 2026 regulations prescribe a payslip showing employer and worker details, employer-paid contributions, gross pay and deductions, and net pay. The employer must retain pre-existing employment books for ten years. Keep reliable time records as well, since overtime and any hours-bank arrangement depend on them. Check the applicable rules for the payroll month, because contribution bases and wage minimums change over time.

Notice and termination

Outside probation, the general employer notice period is one month through five years' service and two months after five years, unless a longer applicable period applies. Notice is not required during probation. Pay in lieu applies where required notice is omitted or insufficient. The general employee notice period is 15 days, and resignation needs an authenticated telegram or the labour-authority process. An ordinary email is not a completed legal exit.

Just cause requires a sufficiently serious breach and a clear written explanation. The employer cannot later substitute a different reason in a dispute. For a qualifying dismissal without cause after probation, Article 245 provides one month of calculation salary per year of service, plus a further month for a remaining fraction exceeding three months. Pregnancy, maternity, marriage, illness and union representation can change dismissal rights and payments, so have the facts assessed before you notify the employee.

Final wages and termination compensation are due within the Article 128 deadlines counted from termination: generally four working days for monthly or fortnightly pay, or three for weekly pay. Calculate earned salary, proportionate SAC, vacation compensation, notice and severance where they apply. Employment certificates have a separate 45-working-day rule that does not extend the deadline for final pay.