Country Guides

Argentina

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Capital

Buenos Aires

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Language

Spanish

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Remote workers

Approx. 2 million or about 10% of the total working population

payments

Currency

Argentinian Peso (ARS)

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Working hours

8 hours of work per day and 48 hours per week maximum

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Public holidays

16–19 public holidays per year, depending on movable and bridge holidays.

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Minimum wage

ARS $341,000 gradually increasing to ARS $376,600 by August 2026

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Tax year

Jan 1 - Dec 31

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Date format

DD/MM/YYYY

Misclassification penalties

In Argentina, the existence of an employment relationship is determined by the actual working conditions rather than the written contract. As a result, independent contractors may be reclassified as employees if they perform work under direction and receive remuneration. Although recent labour reforms have reduced certain financial penalties, failure to properly classify or register employees can still lead to significant liabilities, including back payments, social security contributions, employee benefits, and statutory severance.

Fun fact

The country is the birthplace of the tango, one of the most iconic dances globally.

EMPLOYER CONTRIBUTIONS

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    Employment tax: 0%
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    Social security contributions: 23%-27%

Social security contributions: Pension (SIPA)

Contribution amount: 10.77%

Social security contributions: Health Insurance (Obras Sociales)

Contribution amount: 6%

Social security contributions: Labor risk insurance (ART)

Contribution amount: ~2%–5%

Social security contributions: Life insurance

Contribution amount: 0.5%

Employers are also required to contribute 4.44% or 5.56% of gross payroll toward family allowances, depending on the type of enterprise. This contribution forms part of the social security system and funds benefits such as childbirth, adoption, marriage, and child support.

EMPLOYEE CONTRIBUTIONS

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    Income tax: 5%-35%
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    Social security contributions: 17%

Social security contributions: Pension fund (SIPA)

Contribution amount: 11%

Social security contributions: Health Insurance

Contribution amount: 3%

Social security contributions: Social services (PAMI)

Contribution amount: 3%

INCOME TAX

Gross Income (ARS): 0.00 – 2.000.030,09

Tax Rate: 5%

Gross Income (ARS): 2.000.030,09 – 4.000.060,17

Tax Rate: 9%

Gross Income (ARS): 4.000.060,17 – 6.000.090,26

Tax Rate: 12%

Gross Income (ARS): 6.000.090,26 – 9.000.135,40

Tax Rate: 15%

Gross Income (ARS): 9.000.135,40 – 18.000.270,80

Tax Rate: 19%

Gross Income (ARS): 18.000.270,80 – 27.000.406,20

Tax Rate: 23%

Gross Income (ARS): 27.000.406,20 – 40.500.609,30

Tax Rate: 27%

Gross Income (ARS): 40.500.609,30 – 60.750.913,96

Tax Rate: 31%

Gross Income (ARS): Over 60.750.913,96

Tax Rate: 35%

Employer of Record in Argentina

What is an EOR?

An Employer of Record is the legal employer of a worker in Argentina. As such, the Employer of Record takes care of all Argentinian compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more.

EOR responsibilities

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    Ensuring their employment is compliant with local employment laws
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    Processing local payroll
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    Filing employment related taxes and returns
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    Issuing payslips to the employee
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    Distributing salary payments

How it works

  • Company

    Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.

  • Boundless

    Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.

  • Employee

    Signs an employment contract with Boundless and fulfils all of their obligations as a worker for the company.

Statutory benefits in Argentina

  • Public health insurance

    Public health insurance is a mandatory benefit in Argentina and is included in the Employer contributions.

  • Social security

    In Argentina, social security contributions are mandatory for both employees and employers. These contributions fund various social security benefits, including pensions, healthcare, unemployment benefits, and other social assistance programs.

Common non-mandatory benefits in Argentina

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    Private health insurance
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    Mental health support
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    Wellness benefits
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    Car allowance
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    Meal allowance
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    Educational programs

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    Professional development support
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    Performance bonuses
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Healthy and safe workplace environment

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Right to wages

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ART (Labour risk insurance) registration and training

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Medical check-ups

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Protection against discrimination

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Protection against harassment

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Gender equality and sexual diversity

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Right to join a trade union

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Protection against unfair dismissal

Paid time off

14 calendar days (0-5 years tenure), 21 calendar days (5-10 years tenure), 28 calendar days (10-20 years tenure), 35 calendar days (over 20 years tenure)

Sick leave

3-6 months paid leave, depending on tenure

Maternity leave

90 days

Paternity leave

2 days

Compassionate leave

3 consecutive days for the death of husband, wife, common-law partner, sons, daughters, or parents. 1 day for the death of a brother or sister.

Probation

The probation period in Argentina may not exceed 6 months from the start date of employment.

Health & Safety

Employees have the right to work in a healthy and safe workplace, to be informed about the risks related to their jobs, and to receive information and training on how to prevent accidents and occupational illnesses. Employers must register employees with ART and ensure that regular medical check-ups are carried out.

Payday

Salaries are paid at the end of each month. Employees receive a 13th-month salary, paid in two instalments: the first payment at the end of June and the second payment at the end of December.

Payment frequency

Salaries are usually paid on a monthly basis and must be paid within four working days of the following month.

Employment may be terminated by either party. Dismissal without cause requires notice or payment in lieu and entitles the employee to severance pay. Upon termination, all outstanding amounts must be paid. Failure to comply with termination obligations may result in additional liabilities, interest, and legal disputes.

FAQs

There are four standard routes for hiring in Argentina. You can run payroll from your HQ for short-term cases, engage contractors for project-based work, set up a local entity to hire directly, or partner with an Employer of Record. Each route involves different compliance and operational effort. An EOR allows compliant Argentinian employment without setting up a local entity.

Contractors work well when the relationship is project-based and the person serves multiple clients. If an individual gives their full and undivided attention to your company in Argentina, employment is the right structure under Argentinian law, covering entitlements like paid annual leave, sick leave, and social security contributions. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Argentina.

HR compliance in Argentina means your policies and procedures respect all applicable Argentinian employment laws and regulations. When you hire in Argentina, this matters both to safeguard employee rights and to reduce employer risk. Compliance covers labour law, sick leave, annual leave (14-35 days based on tenure), minimum wage (ARS 341,000/month), tax credits, and a 48-hour working week. Following these is fundamental for running the business well.

An Employer of Record is the legal employer of the individual in Argentina for government, tax, and employment purposes. It provides a locally compliant contract, runs payroll, files employment taxes, and manages statutory benefits such as 90 days of maternity leave and the 13th-month salary. You remain responsible for sourcing workers, managing day-to-day work, and funding payroll each cycle.

Boundless partners with employment lawyers and advisers in each country we operate in, including Argentina. They ensure employment contracts and onboarding documents comply with the local jurisdiction. We hold detailed discussions on specific norms such as payroll, social protection, data protection, notice periods, and work-from-home regulations. When a sensitive issue arises, our internal team engages the relevant firm promptly.

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