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
Sources
Statutory rates and rules verified against the following authorities. We update this page when rates change.