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Employer of record in Argentina: costs, rules and how to hire

Everything you need to know about hiring employees in Argentina through an employer of record.

Your new hire in Buenos Aires signs their contract on a Monday. By the end of that first week, you are already legally obligated to register them with Argentina's tax and social-security authorities, begin accruing their Sueldo Anual Complementario (SAC, the mandatory 13th salary), and apply whichever sectoral Collective Bargaining Agreement covers your industry. The employer social-contribution rate sits at 28.3 percent of payroll on top of gross wages, and that figure does not include the variable costs that come with Argentina's inflation environment, where the annual rate recently reached roughly 220 percent. Getting the first payroll right here is genuinely more complex than in most markets.

Argentina has a labour force of more than 22 million people and a GNI per capita of around $14,650 USD, which puts it in the upper-middle tier for Latin America. The talent pool is real and well-educated, particularly in technology and professional services. But the legal framework is built around employee protection, and the costs and obligations that come with that framework are front-loaded from day one. The 16 public holidays per year and a mandatory annual leave entitlement of 14 days are just the visible parts of a much denser set of statutory requirements.

How should you hire in Argentina?

Employer of Record (EOR)
Time to first hire
Days
Upfront cost
None
Ongoing cost
From $99–$699/employee/month
Best when
You want 1–5 hires fast, without a local entity or in-house payroll expertise.
Your own legal entity
Time to first hire
Months
Upfront cost
Incorporation, registrations, local counsel
Ongoing cost
Payroll, accounting, filings, benefits administration
Best when
You are building a long-term team (roughly 10+ employees) and want full control.
Independent contractor
Time to first hire
Immediate
Upfront cost
None
Ongoing cost
Contractor invoices only
Best when
Genuinely project-based, independent work. Misclassifying an employee as a contractor carries real penalties.

Rule of thumb: an EOR wins on speed and simplicity for the first handful of hires; once a team in Argentina passes roughly ten people, running your own entity usually starts to win. Treat that as a risk-adjusted rule of thumb rather than a calculation. Registration and accounting are the cheap part; the costs that decide it are payroll software, local employment-law advice, pension administration and the statutory sick-pay and termination exposure you take on directly once you are the employer. 38 EOR providers currently offer employment in Argentina. See our independent ranking.

EOR pricing in Argentina: providers covering Argentina publish base fees from $99 to $699 per employee per month, before statutory employer costs. How EOR pricing works.

The contractor question deserves attention first, because it is where foreign employers most often create problems for themselves in Argentina. Argentine labour law looks at the actual working relationship, not the contract label. If someone works regular hours, follows your direction, and is integrated into your team, the authorities are likely to treat them as an employee regardless of what any freelance agreement says. The consequences are serious: full severance obligations, back social-security contributions, fines, and in some cases criminal liability for the employer. Argentina's employment protection index score of 2.6 (on a 0-6 scale) reflects a legal system that is genuinely weighted toward reclassifying ambiguous arrangements as employment. If the relationship looks like employment, structure it as employment from the start.

Once you have decided to hire properly, the choice is between an Employer of Record (EOR) and your own legal entity. An EOR can have someone working in three to five days. Setting up your own Argentine entity typically takes three to six months, and that timeline sits alongside the administrative burden of ongoing payroll compliance in a high-inflation economy where wage benchmarks shift frequently. In my view, the entity route makes sense only when you have enough headcount and long-term commitment to justify the setup cost and the permanent compliance overhead. For most foreign companies testing the Argentine market with one to a handful of hires, the EOR structure removes the registration risk and the payroll complexity without giving up access to the talent. The providers listed below cover Argentina as a well-served market, so you have real options to compare on price and service depth.

One thing worth noting for the entity path: nearly half of Argentine workers (around 49 percent) are covered by sectoral CBAs, and those agreements bind employers whether or not they have a unionised workforce. That means your HR and legal team needs to identify the right CBA for your industry before setting any compensation, not after. An EOR with local expertise will handle that identification as part of onboarding; a foreign entity doing it for the first time rarely does.

Argentina employment facts at a glance

Minimum wage (monthly)363,000 ARSNational government · 2026
Employer social contributions28.3%ISSA · 2024
Employee social contributions17%ISSA · 2024
13th salaryMandatoryNational government · 2026
Paid annual leave (minimum)14 daysNational government · 2026
Public holidays (national)16 daysNational government · 2026
Paid maternity leave12.9 weeksWorld Bank WBL · 2026
Paid paternity leave0.3 weeksWorld Bank WBL · 2026
Average weekly hours actually worked36.9 hoursILOSTAT · 2025
Statutory retirement age62.5Employ Borderless research · 2024
Trade union membership27.7% of employeesILOSTAT · 2014
Collective bargaining coverage49.4% of employeesILOSTAT · 2018
Maximum probation period90 daysEmploy Borderless research · 2024
Statutory notice period (employer)15–60 days, by tenureEmploy Borderless research · 2024
Statutory severanceYes, from 1 month of salary per year of service (0+ years)Employ Borderless research · 2024

Each row shows the year of the most recent citable source for that figure. Where a year looks old, that is the newest comprehensive source available, and we keep the sourced figure rather than substitute an unsourced newer one. Statutes may have changed since.

World Bank WBL measures paid leave available to mothers and fathers, which can include mother-eligible or father-eligible parental leave on top of dedicated maternity or paternity schemes.

Argentina carries one of the heaviest statutory employer burdens in the world, ranking #1 of 192 in the 2026 Employer Burden Index.

Average salary in Argentina by occupation

Gross monthly earnings of employees per ISCO-08 occupation group, in ARS, from the ILO's official labour statistics. These are the latest published survey figures for Argentina(reference year 2025), refreshed automatically when the ILO releases newer data. Survey earnings, not the statutory minimum wage above. Use them to benchmark an offer before an EOR quote turns it into total employer cost.

All occupations1,006,879$811
Managers · ISCO 12,836,319$2,286
Professionals · ISCO 21,325,568$1,068
Technicians and associate professionals · ISCO 31,232,939$994
Clerical support workers · ISCO 41,192,411$961
Service and sales workers · ISCO 5800,592$645
Skilled agricultural, forestry and fishery workers · ISCO 6797,946$643
Craft and related trades workers · ISCO 7957,135$771
Plant and machine operators and assemblers · ISCO 81,078,249$869
Elementary occupations · ISCO 9508,921$410

Source: ILOSTAT, the International Labour Organization's statistics database (average monthly earnings of employees, both sexes), reference year 2025.

What it costs to employ in Argentina

Mandatory employer contributionsOECD · 2026
Pension (SIPA)12.35%
Health insurance (Obra Social)6%
Family allowances (ANSES)5.56%
National Employment Fund1.11%
Social services for retirees (INSSJP/PAMI)1.38%
Total employer cost on top of gross salary26.4%
Calculate it for your salary
🇦🇷Argentina
ARS
🇦🇷
Argentina
Employer cost breakdown · OECD 2026 data
+26.4% overhead
Gross annual salaryARS 50,000
Employer contributions
+ Pension (SIPA) (12.3%)ARS 6,175
+ Health insurance (Obra Social) (6.0%)ARS 3,000
+ Family allowances (ANSES) (5.6%)ARS 2,780
+ National Employment Fund (1.1%)ARS 555
+ Social services for retirees (INSSJP/PAMI) (1.4%)ARS 690
Total employer costARS 63,200
What your employee pays (deductions)
Pension (SIPA) (11.0%)ARS 5,500
Health insurance (Obra Social) (3.0%)ARS 1,500
Social services for retirees (INSSJP/PAMI) (3.0%)ARS 1,500
− Income tax (est. 5.0%)ARS 2,500
Your employee's estimated take-homeARS 39,000

Based on OECD 2026 aggregate data for a single earner at average wage.

Termination and severance in Argentina

Argentina's labor law provides strong employee protections under the Labor Contract Law (Ley de Contrato de Trabajo). Employers can terminate without cause but must pay severance compensation and notice. The system favors employee stability with significant financial penalties for unjustified dismissals.

Statutory notice period by tenure
TenureEmployer notice
Under 5 years15 days
5+ years60 days
Statutory severance by tenure
TenureSeverance per year of service
0+ years1 month of salary

Argentina ranks #12 of 190 in the 2026 Termination Cost Index: a redundancy costs about 30.3 weeks of salary before anything is negotiated.

Source: Employ Borderless research · 2024. Statutory minimums; collective agreements and contracts can set higher terms. During the probation period (up to 90 days) shorter or no notice may apply.

What catches employers out in Argentina

Argentina has several rules that regularly catch foreign employers off guard. Each of the following is worth reading carefully before you make any hiring commitment.

The 13th salary has fixed due dates and a specific calculation method

The Sueldo Anual Complementario (SAC) is not a discretionary bonus. It is a legally mandated extra month of pay, split into two equal instalments: the first due by 30 June and the second by 18 December. Each instalment equals 50 percent of the highest monthly salary earned in that semester. If an employee received a one-off higher payment during the semester, that becomes the basis for the SAC calculation, not the average. Foreign employers who budget only for base salary find themselves short twice a year.

Source

Fixed-term contracts carry strict formal requirements and a reclassification risk

Argentine law allows fixed-term contracts only when the temporary nature of the work is objectively justified, the contract is in writing, and a precise end date is stated. If you do not give at least 30 days' notice before the end date, the contract can be deemed indefinite, and full severance obligations follow. Rolling or loosely justified fixed-term arrangements are a common route to unintended permanent employment status.

Source

Severance is calculated on total regular remuneration, not just base salary

On dismissal without justified cause, severance is generally calculated on the employee's best monthly, normal, and habitual remuneration. That definition typically includes commissions, regular bonuses, and other variable components paid consistently. Structuring compensation as a low base plus regular bonuses to reduce severance exposure tends to backfire, because those bonuses are folded into the calculation anyway.

Source

Sectoral CBAs apply even if your company has no union members

Argentina's sectoral Collective Bargaining Agreements set minimum wages, job classifications, and working conditions for entire industries. They bind all employers operating in that sector, regardless of whether the company belongs to the relevant employers' association or has any unionised staff. With CBA coverage at around 49 percent of the workforce, the odds are high that an agreement applies to your hires. Identifying the right CBA before setting pay is not optional.

Source

Informal pay arrangements attract aggressive enforcement and retroactive penalties

Argentina's tax and social-security authorities actively inspect payroll records, and paying any portion of compensation off the books or delaying employee registration exposes the employer to back payments, substantial fines, and potential criminal liability. The employer social-contribution rate of 28.3 percent is significant, and the temptation to understate remuneration is understandable in a high-inflation environment, but the enforcement risk is real and the consequences are retroactive.

Source

Your next step

Our current top-rated EOR providers for Argentina:

38 EOR providers can employ for you in Argentina. Compare them independently, or tell us about your hire and get a shortlist matched to your situation.

Common questions about hiring in Argentina

How much does it cost an employer to hire someone in Argentina beyond gross salary?
The statutory employer social-contribution rate is 28.3 percent of payroll. On top of that, you must budget for the mandatory 13th salary (SAC), which adds roughly one additional month of pay per year, and for any sectoral CBA obligations that may set higher minimums than the statutory floor.
How long does it take to hire in Argentina through an EOR versus setting up a local entity?
An EOR can typically have an employee working within three to five days. Establishing your own Argentine legal entity generally takes three to six months, plus ongoing compliance setup.
Is the 13th salary mandatory in Argentina, and when is it paid?
Yes, the Sueldo Anual Complementario (SAC) is mandatory. It is paid in two instalments: the first by 30 June and the second by 18 December, each equal to 50 percent of the highest monthly salary earned in that semester.
What are the notice and severance requirements when terminating an employee in Argentina?
Notice periods depend on tenure: 15 days for employees with up to 60 months of service, and 60 days for those with more than 60 months. Severance on dismissal without cause is generally one month of salary per year of service, calculated on the employee's best regular monthly remuneration, which can include variable pay.
Can I hire an Argentine worker as an independent contractor to avoid employment obligations?
You can, but the risk is significant. Argentine authorities look at the actual working relationship, and if the arrangement resembles employment in practice, it is likely to be reclassified as such, with full severance, social-security contributions, and penalties applied retroactively.
Do Collective Bargaining Agreements apply to my company if we have no union members?
Yes. Sectoral CBAs in Argentina apply to all employers operating in the relevant industry, not just those with unionised staff or membership in an employers' association. You need to identify the applicable CBA for your sector before setting compensation.
What is the probation period for new employees in Argentina?
The statutory probation period is 90 days. During this period, either party can terminate the relationship with shorter notice, but the standard registration and social-security contribution obligations still apply from day one.
Can I use a PEO in Argentina?

Not in the US sense of the word. A PEO (professional employer organization) is a co-employment model under US law and needs your own local entity; Argentina has no equivalent. When a provider offers a "PEO in Argentina", it is in practice an employer of record: the provider is the legal employer and you direct the work. That is the route this guide describes. EOR vs PEO explains where the two models differ.