Argentina

Registrations and Establishing an Entity

To conduct business in Argentina, companies must register with:

• IGJ (Justice Ministry) – takes 2–3 months
• ARCA / AFIP (Tax and Social Security Authority) – takes 2–3 weeks
• Rentas (Municipal or District Authority) – takes 2–3 weeks

A local bank account is required to pay employees and interact with government systems. Employers must also be licensed to submit tax and social security filings on behalf of clients.

Banking

It is mandatory to make salary payments through an Argentinian in-country bank account. Payments to authorities are done via the Interbanking Web Platform. Banks typically operate from 10:00 to 15:00 on weekdays and are closed on weekends.

Working Week

The standard workweek runs Monday to Friday. Office hours are typically from 09:00 to 18:00, including a one-hour lunch break.

Employment Law

Holiday Accrual

Employees are entitled to a minimum of 14 working days’ paid holiday, increasing with years of service. Holiday pay includes base salary plus bonuses and commissions calculated as an average of recent earnings.

Maternity Leave

Female employees receive 90 days of paid maternity leave, administered through ANSES. This leave is usually split as 30–45 days before birth and 60–45 days after. Additional unpaid leave of up to six months is available. Payments are exempt from tax and social contributions.

Paternity Leave

Fathers receive two paid days of leave after childbirth, with potential for more depending on union agreements.

Sick Leave

Sick leave is paid at full salary. The health insurance provider covers the cost after initial days paid by the employer.

National Service

There is no compulsory national service requirement in Argentina.

Tax & Social Security

The tax year follows the calendar year.

Income Tax

Employees are subject to income tax on a progressive scale from 5% to 35%, depending on earnings. Monthly declarations and payments are made to AFIP via Form 931. Late payments incur daily interest (approx. 0.1%) and fixed penalties.

Social Security

Employees contribute:

• 11% to the Pension Fund
• 3% to Health Insurance
• 3% to Law 19032

Employers contribute:

• 18%–21% to Pension Fund (based on size and revenue)
• 6% to Health Insurance
• ARS 175 per employee/month for life insurance
• Variable rate for accident insurance

Payroll

Employees must sign payslips—either physically or using a compliant digital signature system approved by local authorities.

Payslip Example

Payslip examples must include detailed deductions and be signed. These must be stored securely and comply with Argentine employment law.

Reports

Employers must submit monthly Form 931 (social security) and withholding tax declarations to AFIP. Annual income certificates are issued to employees each March. In Buenos Aires, labour statistics must also be filed with “Registro de Empleadores”.

Reporting

Employers are responsible for monthly social security filings and tax submissions. Annual reporting obligations include detailed income declarations and employment statistics.

New Employees

New hires must be registered through the “Mi Simplificación” platform on the AFIP website. Registration should ideally occur at least 24 hours prior to employment. Required documents:

• Full name and address
• Social Security Number
• Work contract
• Passport (for expats)
• Visa (approved by Argentina Migration Authorities)
• Salary, marital status, and dependent information

Expatriates must register within 90 days and obtain a CUIL (Argentinian ID).

Leavers

Employers must update the employee’s termination in “Mi Simplificación” within four working days. Final payment is due within the same time frame and must include all applicable entitlements.

Employee Benefits

Employers must provide private health insurance. Additional benefits vary by company and may include travel expenses, allowances, and bonuses.

Expenses

Reimbursements such as travel and meal allowances may be included in payroll depending on their contractual inclusion. Otherwise, they are processed separately from taxed remuneration.

Foreign nationals must apply for a work visa. This typically involves:

• Entering Argentina as a tourist
• Securing a job offer
• Submitting a notarized and translated employment contract
• Applying via certified mail
  
  

Required documentation includes:

• Valid passport
• Work contract
• Medical and police certificates
• Degree/professional qualifications
• CUIL and Argentinian ID
• Employer justification letter
  
  

Work visas allow legal employment from the date of application submission.

• 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.