Our guide to Payroll in Argentina

Doing Business in Argentina

Investing in Argentina

The government has focused on developing a stable economy and political environment to provide businesses with a consistent economy to operate within. The government welcomes inward investment from foreign entities, particularly in growing markets that are key for the long-term future.

Basic Facts about Argentina

General Information

Population: Approximately 45.85 million people

Capital: Buenos Aires

Major Language: Spanish

Monetary Unit: Argentine Peso (ARS)

Main Exports: Soybean meal, corn, soybean oil, wheat, and delivery trucks

GDP: Around $574.2 billion (nominal) and $1.447 trillion (PPP) for 2025

Internet Domain: .ar

International Dialling Code: +5

Dates & Numbers

Dates are usually written in the day, month and year sequence. For example, 1 July 2021 or 1/7/21.

Numbers are written with a period to denote thousands and a comma to denote fractions. For example, AR$ 1.250.000,00 (one million two hundred and fifty thousand).

How to Say:

Hello: Hola

Good morning: Buenos días

Good evening: Buenas noches

Do you speak English? Habla usted Inglés?

Good bye: Adiós

Thank you: Muchas gracias

See you later: Después nos vemos.

Registrations and Establishing an Entity

The company must be registered with:

IGJ: Justice Minister (between 2 and 3 months)

ARCA (AFIP): Tax and Social Security Authority (2 or 3 weeks)

Rentas: Municipal or District Authority (2 or 3 weeks)

Banking

It is mandatory to make payments to employees from an in-country bank account. To make payments to the authorities, the company must use the Interbanking Web Platform.

Banks are usually open from 10:00 until 15:00, depending on the city and season. They are closed on Saturday and Sunday.

Working Week

The working week in Argentina is Monday to Friday and the working day is generally eight hours long. Working hours are normally 9.00 am to 6.00 pm, with one hour for lunch.

Employment Law

Holiday Accrual / Calculations

The statutory minimum employment leave in Argentina is 14 working days or 1 per 20 working days if the employee didn’t work half of the year (for joiners).

The holiday payment is calculated based on the last monthly base salary; if the employee receives commissions, bonuses or variable payments monthly, these will be included when the average amount is calculated.

Maternity Leave

Mothers should inform their employer of their pregnancy in writing and enclose a medical document stating the expected date of delivery. In general, mothers should inform their employer of their pregnancy during the third month.

Mothers are allowed 90 days maternity leave during which they are paid by ANSES (an Argentinian government entity). The employer must inform ANSES of the 90 days maternity leave through the Social Security Monthly Statement (Form 931).

During maternity leave, mothers receive a social security benefit equal to their full salary without any discounts (neither social security nor withholding tax).

Mothers may choose to take additional unpaid leave of three to six months after the end of maternity leave.

The standard split is 45 days before and 45 after, or 30 before and 60 after

Pregnant employees may work until 30 days before birth, but only if they choose to, with medical clearance.

Entitlement for paid leave: Maternity Leave

Entitlement for unpaid leave: Exceeded Maternity Leave

Paternity Leave

Men are allocated two paid days paternity leave after the birth of their child or more if the employee has a labor union where it be established.

Sickness

The employer must pay the sickness days like a regular working day. Payment obligation depends on length of service and family responsibilities, and can range from 3 to 12 months.

National Service

National service is not mandatory in Argentina.

Tax & Social Security

The tax year runs from 1st January to 31st December. A company must be licensed to make any tax and/or social security filing on behalf of a client.

Income Tax

Employee deductions for taxes range from 5% to 35% depending on income level.

Monthly contributions must be made from the 9th - 11th of every month to the tax authority.

The typical penalty awarded for the late submission is $AR 400 and payment of tax contributions is variable (approximate 0.1 % per day over the total amount).

Social Security

Employee deductions for social security are:

• Pension Fund System

• Health Insurance

• Law 19032

Employers must contribute social security on the employee’s gross salary. The total employer contribution rate is:

• 24% for smaller companies or those below annual revenue thresholds
• 26.4% for companies engaged mainly in services or trade exceeding statutory revenue limits

These contributions include pension, healthcare, family allowances, employment funds, and retiree services.

Additional mandatory employer costs include:

• Health Insurance (Obra Social): 6%
• Workers’ Compensation Insurance (ART): Variable rate based on industry and risk profile
• Mandatory Life Insurance: Fixed monthly amount per employee (rate updated periodically)

Reporting

Monthly

• Every month, employers must release a FORM, this is the monthly social security statement and payment.
• Every month, the employer must release an online FILE form which is the monthly withholding income tax statement and payment. Both forms are released on the AFIP official website.
• Every month, if the company has a labor union, the employer must release the declaration into the labor union. In general terms, the rate is between 1% and 5 % over gross salary.

Yearly

• In March-April-March, the employer must present an annual income report to each employee. The form details monthly earnings and withholdings during the last year. The form must be signed for the company’s legal authority or for the HR manager.
• Also, in March-April-March the employer must release a declaration about the labor statistics into the “Registro de Empleadores” (only in the jurisdiction of Ciudad Autóma de Buenos Aires).

Payroll

In Argentina, a signature on the receipt of a payslip is a legal requirement. It can be digitally signed as long as it complies with current regulations and the digital signature is provided by an entity authorized for this purpose.

Reports

By law, payroll reports must be kept for two years, but the legal salary book must always be kept.

Payslip Example

New Starts

A new employee must be registered with “Mi Simplificacion”, an online form on the ARCA/AFIP website.

New employees must be registered on the same day that they commence employment with a new company, but it is recommended that they do it at least 24 hours before starting.

The following information is required to set up a new start:

• Full Name
• Social Security Number
• Start Date
• Position
• Cost Centre
• Labour Contract or Offer Letter signed by the company
• Salary
• Marital Status
• Family (spouse and children, if applicable)
• Health Insurance Number
• Address
• Telephone Number

Expat new starts must provide the above information; however, they must also provide a passport and an Argentina Migration Authorities approved visa. Expat new starts have 90 days to be registered with the relevant authorities. Previously, the expat should have obtained the CUIL (Argentinean ID) in ANSES.

Leavers

A leavers final payment must be released four working days after the employee has left the company.

When an employee leaves, the company must update the employee information in “Mi Simplificacion”, stating the employee’s last working day four days after.

Employee Benefits

Every company in Argentina must offer employees private health insurance. The cost is not flat and depends on the total employees, their salaries and type of employee (student, manager, director etc.).

Expenses

The company must define the amount of benefits depending on the position of the employee. This information should be included in the payroll system and the entitlements should be the same (general expenses, car mileage, car allowance etc.).

Visas & Work Permits

This is fairly easy to get for most people and for most jobs, as long as you have an employment contract. Generally, to get this you would simply enter Argentina as a tourist, find a job, and then apply for your work visa. As soon as you apply, you can legally work in Argentina.

For the most part, a work visa is simply done by sending an application by mail. The application should be sent by certified mail and the receipt kept as proof that the application has been sent until official authorisation is obtained.

When applying to the Argentinean Consul for a work visa, the application would generally include a letter from the employer addressed to the Argentinean Consul which justifies the hiring of the applicant.

The following documents must also be provided:

• Work contract (notarized, legalized and translated, if need be)
• Professional degree (if required)
• Birth and marriage certificate
• Medical certificate
• Valid passport
• CUIL and Argentinean ID document (required by the authorities)
• Four passport-size photos

• Final payslip and deregistration must occur within four days of an employee leaving.
• Employers are responsible for managing both physical and digital recordkeeping for payroll.
• Companies operating in Buenos Aires must file additional employer declarations annually.
• Argentina applies digital signatures for payslips but only if issued by authorised entities.
• Salaries and taxes must be paid using the Interbanking platform, reinforcing local financial compliance.
  
  

Further Information

For more information, or assistance with Argentina Tax enquiries please contact: gi@activpayroll.com

About This Payroll and Tax Overview

Please note that this document gives general guidance only and should not be regarded as an authoritative or complete statement of the law, regulations or tax position in any country. You should always seek specific advice for each specific situation. This document should not be relied upon as professional advice and activpayroll accepts no liability for reliance on its contents.