How does the 13th salary (aguinaldo) work in Argentina?

Every employee earns a mandatory 13th salary called the SAC. It is paid in two installments, by 30 June and 18 December, and each equals 50% of the highest monthly salary in that half-year. It is subject to social security and income tax, so include it when you budget.

How long is probation in Argentina?

Since the 2024 labor reform, probation lasts 6 months. Collective agreements can extend it to 8 months for companies with 6–100 employees or 1 year for companies with up to 5. Since the 2026 reform (Law 27,802), either side can end the contract during probation without notice or severance.

How does Good Balance Global run payroll in Argentina?

As your Employer of Record (EOR), we employ your team locally and file Form 931 with ARCA every month. Contribution caps, the minimum wage, and collective agreement scales change often, so we update them before each payroll run and show you the cost changes in advance.

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Payroll and benefits guide

Argentina

CapitalBuenos Aires

Fiscal Year1 January - 31 December

Date Formatdd/mm/yyyy

CurrencyARS (Argentine Peso)

Payroll FrequencyMonthly

Employer Taxes24% – 26.4%

Employee Costs17%

Overview

Languages: Spanish
Income tax: 5% – 35%
VAT: 21%; Reduced rates: 10.5%, 27%. 27% applies to certain utilities supplied to non-residential users; 10.5% to items such as some housing construction and short-distance passenger transport

Contributions

Employer

24% – 26.4%

Social security contributionsCovers pension, health, family allowances, and the employment fund. 26.4% applies to large services and trade companies. The first ARS 7,003.68/month per employee is exempt, and there is no cap

Varies

Work-risk insurance (ART)Premium set by the insurer based on activity and claims history

24% – 26.4%

Total employer costPlus the ART premium

Employee

11%

Pension

Health insurance (obra social)

Retiree health program (PAMI)

17%

Total employee costBase capped at ARS 4,414,652.38/month from 1 June 2026, indexed monthly; the cap is 50% higher in June and December

Authority Payments

Authority PaymentPaid ToDue DateMethod

Authority Payment

ARCA (formerly AFIP)

Paid To

Employer and employee social security contributions, including the ART premium

Due Date

Monthly, in the following month on the date ARCA assigns to your tax ID

Method

Form 931 filed online with electronic payment

Authority Payment

ARCA (formerly AFIP)

Paid To

Income tax withheld from salaries

Due Date

Monthly, per the ARCA withholding calendar

Method

SICORE return with electronic payment

Minimum Wage & Working Hours

Minimum wage: ARS 398,800 / Monthly; Effective 1 November 2026 under Resolution 4/2026; rises to ARS 406,400 on 1 December 2026
Standard working hours: 8 hours per day, 48 hours per week; Many collective agreements set a shorter week. Since Law 27,802 (March 2026), the parties can agree on an hour bank or time off instead of overtime pay
Overtime: 50% premium on regular days; 100% on Saturdays after 1 p.m., Sundays, and public holidays. Capped at 3 hours per day, 30 per month, and 200 per year

Leave

Annual leave14–35 calendar days14 days with up to 5 years of service, 21 days for 5–10 years, 28 days for 10–20 years, and 35 days for 20+ years. Since Law 27,802, leave can be split by agreement into blocks of at least 1 week
Sick leave3–12 months paid3 months with under 5 years of service and 6 months with 5+ years, doubled for employees with dependents. Paid by the employer
Maternity leave90 daysUsually 45 days before and 45 days after birth. Paid by ANSES (social security)
Paternity leave2 daysPaid by the employer; many collective agreements grant more
Public holidays16 days12 fixed holidays, including both Carnival days, and 4 movable ones under Law 27,399; movable holidays that fall midweek shift to a Monday. The government can add up to 3 bridge days a year, and Holy Thursday is an optional non-working day

Leave type	Duration	Notes
Annual leave	14–35 calendar days	14 days with up to 5 years of service, 21 days for 5–10 years, 28 days for 10–20 years, and 35 days for 20+ years. Since Law 27,802, leave can be split by agreement into blocks of at least 1 week
Sick leave	3–12 months paid	3 months with under 5 years of service and 6 months with 5+ years, doubled for employees with dependents. Paid by the employer
Maternity leave	90 days	Usually 45 days before and 45 days after birth. Paid by ANSES (social security)
Paternity leave	2 days	Paid by the employer; many collective agreements grant more
Public holidays	16 days	12 fixed holidays, including both Carnival days, and 4 movable ones under Law 27,399; movable holidays that fall midweek shift to a Monday. The government can add up to 3 bridge days a year, and Holy Thursday is an optional non-working day

Termination

Probation period: 6 months; collective agreements can extend it to 8 months (6–100 employees) or 1 year (up to 5 employees)
Notice period: None during probation; 1 month with up to 5 years of service; 2 months with more than 5 years. Employees who resign give 15 days
Severance pay: One month of the best normal monthly salary per year of service (or fraction over 3 months), excluding non-monthly items such as the 13th salary and vacation pay. The base is capped at 3 times the average collective-agreement salary, but never below 67% of the employee's pay, and severance is at least 1 month's salary
13th salary: Mandatory (SAC): 50% of the highest monthly salary in each half-year, paid by 30 June and 18 December
Notes: Rules as amended by Law 27,802 (March 2026). Dismissal without cause also requires pay for the rest of the dismissal month, accrued vacation, and the proportional 13th salary

Benefits

Health coverage (obra social)Mandatory
Funded through payroll contributions; employees can choose or upgrade their fund
Work-risk insurance (ART)Mandatory
Covers workplace accidents and occupational illness
Private health plan (prepaga)Common
A common top-up for professional roles

Visas & Work Permits

Temporary residence for work
Requirements
Job offer and contract from a registered local employer, plus criminal record checks
Processed by the National Migration Directorate (DNM)
Digital nomad visa
Duration
Up to 180 days, renewable once
Requirements
Remote work for a foreign employer
Not suitable for employees of a local entity

FAQ

Sources

Last updated: November 1, 2026

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