Overview

Capital
Buenos Aires
Currency
Argentine Peso (ARS)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

16.0%
Retirement
2.0%
PAMI
6.0%
Social Work
1.5%
National Employment Fund
0.03%
Mandatory Life Insurance
25.53% Total Employment Cost
Employee

Employee Payroll Taxes

11.0%
Retirement
3.0%
PAMI
3.0%
National Employment Fund
17.00% Total Employee Cost
Employee

Employee Income Tax

5-35%
Progressive income tax rates
Employer Taxes
3 HIGHEST
3 LOWEST
China
Brazil
Belarus
Argentina
South Africa
Georgia
Macedonia
41.12%
36.8%
34%
25.53%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Argentina
Georgia
Belarus
Ukraine
45%
28%
27.65%
17%
2%
1%
0%

Minimum Wage

General

The national minimum wage is 16,875 ARS.

Minimum wage (per month)
$4000
$2491
$2391
$246
$36.80
$22
$2.33
Geneva
Australia
Luxembourg
Argentina
Angola
Uzbekistan
Venezuela
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

Employees who work on a monthly basis are paid monthly and must be made within 4 days of the following month.  For hourly employees, wages are paid either weekly or every 2 weeks.

13th Salary

The 13th salary is payable in two installments, one before June 30th and the other before December 18th.

Working Hours

General

Full-time employment is 8 daily hours and 48 weekly hours. Night workers (9 PM-6 AM) daily workers should not exceed 7 hours. Employees working in unhealthy or dangerous conditions cannot work longer than 6 hours a day or 36 hours a week.

 

Overtime

Overtime hours should not exceed 3 hours per day, 30 hours per month, or 200 hours per year. Employees receive an additional 50% for overtime work and an additional 100% for holidays or work performed after 1pm on Saturdays.

Leave

Paid Time Off

Annual leave depends on the seniority of the employee.   

  • 14 days leave – under 5 years of employment  
  • 21 days leave – over 5 years and less than 10  
  • 28 days leave – over 10 years and less than 20  
  • 35 days leave – over 20 years of continuous employment 
Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Brazil
Peru
Georgia
Argentina
Malaysia
China
Federal
30
13
43
30
12
42
24
17
41
14
18
32
8
6
14
5
7
12
10
10
Public Holidays

There are 18 national holidays. Holidays that fall at the end of the week are moved to the following Monday.

Sick Days

Employees with less than 5 years of continuous service are entitled to 3 months of paid sick leave. Those with over 5 years of service receive 6 months of paid sick leave. Leave is doubled for those with dependents.  

Maternity Leave

Maternity leave is a total of 90 days and is typically split between 45 days before birth and 45 days post-birth, but not required. At least 30 days must be taken before birth.

PAID MATERNITY LEAVE (DAYS)
410
365
365
90
45
30
0
Bulgaria
Serbia
Albania
Argentina
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

Fathers receive 2 days of paid paternity leave.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

Marriage Leave:  10 days

Bereavement Leave: 3 days leave are given for the death of a wife, child, or parent, and 1 day for the death of a sibling.

Examination for university or secondary school: 2 days at a time (with a cap of 10 total).

Termination

Termination Process

Termination must be justified and with notice, unless it is through mutual agreement, due to economic factors, or the employee has not been fulfilling work or has performed serious misconduct. 

Notice Period
  • 15 days during the probation period 
  • 1 month – 3 months but less than 5 years 
  • 2 months – more than 5 years of continuous service 
Severance Pay

Employees receive one month’s pay for each year of employment. If the employee is terminated for economic reasons is entitled to half a month’s salary for each year of service.  

Probation Period

3 months

VAT

General

21% rate

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