Argentina at a glance
Taxes in Argentina
Employer Contributions
Total employer social security: 23%–27%
| Contribution Type | Rate |
|---|---|
| Pension (SIPA) | 10.77% |
| Health Insurance (Obras Sociales) | 6% |
| Labor Risk Insurance (ART) | ~2%–5% |
| Life Insurance | 0.5% |
| Family Allowances | 4.44%–5.56% of gross payroll |
Total employer social security: 23%–27%
| Contribution Type | Rate |
|---|---|
| Pension (SIPA) | 10.77% |
| Health Insurance (Obras Sociales) | 6% |
| Labor Risk Insurance (ART) | ~2%–5% |
| Life Insurance | 0.5% |
| Family Allowances | 4.44%–5.56% of gross payroll |
Income tax: 5%–35% | Social security: 17%
| Contribution Type | Rate |
|---|---|
| Pension Fund (SIPA) | 11% |
| Health Insurance | 3% |
| Social Services (PAMI) | 3% |
| Gross Income (ARS) | Rate |
|---|---|
| Up to 2,000,030.09 | 5% |
| 2,000,030.09 – 4,000,060.17 | 9% |
| 4,000,060.17 – 6,000,090.26 | 12% |
| 6,000,090.26 – 9,000,135.40 | 15% |
| 9,000,135.40 – 18,000,270.80 | 19% |
| 18,000,270.80 – 27,000,406.20 | 23% |
| 27,000,406.20 – 40,500,609.30 | 27% |
| 40,500,609.30 – 60,750,913.96 | 31% |
| Over 60,750,913.96 | 35% |
Employer of Record in Argentina
How Remote& EOR Works
Remote& acts as the legal employer of your Argentine workers — managing social security registrations, payroll, tax filings, and employment contracts while you direct the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files taxes and social contributions (SIPA, Obras Sociales, ART), administers benefits, ensures legal compliance |
| Employee | Works for your company under a locally compliant Argentine contract |
Ask Remi:
"Hire a product manager in Buenos Aires — ARS 1,200,000/month, starting next month" Remi handles everything: contract, SIPA registration, ART enrollment, health insurance, and payroll setup.
Benefits in Argentina
- Public health insurance (Obras Sociales): Mandatory. Employer contributes 6% of gross salary; employee contributes 3%
- Social security: Mandatory contributions fund pensions, healthcare, unemployment benefits, and social assistance programs
- Private health insurance
- Mental health support
- Wellness programs
- Car allowance
- Meal allowance
- Educational support and professional development
- Performance bonuses
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 14 calendar days (0–5 years); 21 days (5–10 years); 28 days (10–20 years); 35 days (20+ years) |
| Sick Leave | 3–6 months paid, depending on length of service |
| Maternity Leave | 90 days |
| Paternity Leave | 2 days |
| Compassionate Leave | 3 days for death of spouse/partner/child/parent; 1 day for sibling |
Employment conditions
Probation
Probation cannot exceed 6 months from the employment start date.
Health and Safety
Employees have the right to a healthy and safe working environment. Employers must register workers with the ART (labor risk insurer) and ensure regular medical check-ups and risk training are carried out.
Employee Rights & Protections
Argentine workers are entitled to: healthy and safe workplace conditions, ART registration and accident prevention training, medical check-ups, anti-discrimination and anti-harassment protection, gender equality rights, trade union membership, and protection against unfair dismissal.
Payments
End of employment in Argentina
Either party may terminate employment. Dismissal without cause requires proper written notice or payment in lieu, and entitles the employee to severance pay. All outstanding balances — salary, unused leave, proportional 13th-month salary — must be settled at termination. Failure to comply with termination obligations may result in additional financial liabilities and legal disputes.
Frequently asked questions
Four paths: run payroll from HQ for short-term arrangements (generally non-compliant long-term); engage genuine independent contractors for project-based work; establish a local entity for direct employment; or use Remote& as Employer of Record for the fastest compliant path.