TL;DR, Hiring in Argentina
- Fully-loaded employer cost: ~25–27% on top of gross
- 13th-month (aguinaldo / SAC): paid in two halves (June, December)
- Hyperinflation: salary indexation clauses are now standard
- Severance is generous, 1 month per year of service
Last reviewed:
Statutory employer costs in Argentina
In Argentina, employer social contributions total roughly 24–27% on top of gross: ~10.77% pension (SIPA), 6% healthcare (Obra Social + INSSJP), ~1.5% family allowances, 0.89% unemployment fund, plus mandatory life insurance and ART work accident insurance. The 13th-month salary (SAC / aguinaldo) is split into two payments in June and December.
| Contribution | Employer rate | Notes |
|---|---|---|
| Pension (SIPA) | 10.77–12.71% | Higher rate for service-sector employers above revenue threshold |
| Healthcare (Obra Social + INSSJP) | 6.00% | Obra Social 3% + INSSJP/PAMI 3% |
| Family allowances (AAFF) | 4.44–5.40% | Funds dependent allowances paid by ANSES |
| Unemployment fund (FNE) | 0.89–1.11% | |
| ART (work accident) | 1.0–8.0% | Risk-class dependent; office work ~1.5% |
Mandatory employee benefits
Beyond statutory contributions, Argentina law requires the following benefits the employer must fund.
- SAC (13th month)
- Half paid by 30 June, half by 18 December.
- Annual leave
- 14–35 calendar days based on tenure (14 < 5 years, 35 > 20 years).
- Indexation
- Salary updates pegged to union/sector inflation deals, typically quarterly.
Termination, notice and severance
Probation
3 months for permanent contracts.
Notice period
15 days during probation; 1–2 months after based on tenure.
Severance
1 month of best monthly salary per year of service (or fraction >3 months); plus integration month.
Common compliance pitfalls
- Currency controls, paying in USD is restricted; CCL/MEP workarounds carry compliance risk.
- Collective bargaining agreements (CCT) often override Labour Contract Law minimums.
- Termination without cause triggers full severance regardless of fault.
Frequently asked questions
Bake in quarterly or semi-annual reviews tied to the relevant CCT's indexation. Most EOR platforms now offer USD-pegged gross with automatic ARS conversion at payment time.
Generally no through an EOR, salary must be paid in ARS via local bank account. USD bonuses are sometimes possible via specific exchange mechanisms but compliance varies.
Without cause, the statutory cost is one full month of best salary per year of service, plus the SAC proportional, plus vacation pay, plus notice (1–2 months). Easily 3–6 months total cost for a 3-year employee.
Sources
Statutory rates and rules verified against the following authorities. We update this page when rates change.