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

Probation in Argentina is long by international standards, at six months as standard and up to a year for the smallest employers, so it is worth getting the collective-agreement position right before the offer.

Put the employment terms in writing

For an EOR hire, put the legal employer, duties, start date, work location, contract type, probation, hours, salary, currency, payday, leave, benefits and exit process in writing. Identify the applicable collective agreement and job classification before setting the offer. General employment can exist regardless of the contract's name or form, while a fixed term and remote-work hours have specific writing requirements. Give the employee terms they understand.

Choose the contract type and probation terms

Indefinite employment is the default. A fixed term requires a written duration and work that reasonably justifies it, and cannot exceed five years. Notice of expiry is normally required one to two months beforehand, except for contracts shorter than one month. A properly completed contract lasting at least one year can still carry half the ordinary severance amount, and unjustified early dismissal has its own compensation rule.

The general probation period for indefinite employment is six months. A collective agreement can extend it to eight months for employers with 6 to 100 workers, or one year for employers with up to five. Employees must be registered from the start and receive normal employment and social security rights. The same employer cannot put the same person on probation again, and the employer notice requirement is waived during probation.

The 2026 rule defines part-time work as hours below the legal or collectively agreed full-time schedule, and the old two-thirds threshold no longer describes the current text. Pay must meet the proportionate rate for the same role. Extra hours above the agreed part-time schedule can be voluntary, but work beyond the legal maximum is restricted, and health contributions use the full-time category amount.

Check contractor status before choosing the route

Articles 21 to 23 define employment through paid work under another person's dependency. The 2026 wording limits the employment presumption for specified independent services supported by invoices or qualifying payments, which does not make an employee independent merely because an invoice is issued. Assess the actual duties, supervision, working arrangements and independence before choosing a contractor contract.

Agree remote-work and intellectual-property terms

Law 27,555 currently provides written working hours, digital disconnection, equal employment rights, equipment support and compensation for additional connectivity or service costs under the relevant rules, and Law 27,802 schedules its repeal for 1 January 2027. Do not remove these duties from a September 2026 contract on the assumption that the repeal has already happened. Review contracts, collective terms and the rules that will apply at the transition.

Intellectual-property ownership depends on the work and legal category. Labour-law articles 82 and 83 distinguish personal inventions from inventions arising from the employer's processes or a role hired to invent, while copyright law specifically assigns qualifying employee-created software to the employer unless agreed otherwise. Put the rights, assignments, confidentiality and permitted use in the employment and client agreements rather than assuming every creation automatically belongs to the client.

Misclassification risk, and what the 2026 wording did and did not change

Argentina defines employment through dependency, and it changed the presumption this year in a way that is easy to over-read. Articles 21 to 23 define employment through paid work under another person's dependency, and the 2026 wording limits the employment presumption for specified independent services supported by invoices or qualifying payments. Source: the approved Argentine contractor-status guidance, argentina.gob.ar, checked 18 September 2026.

Now the part that matters, because it is where hirers will get it wrong: that change does not make an employee independent merely because an invoice is issued. The presumption was narrowed for specified independent services; it was not replaced by a rule that paperwork decides status. Source: the approved Argentine contractor-status guidance, checked 18 September 2026.

What a hirer does about it: assess the actual duties, supervision, working arrangements and independence before choosing a contractor contract, and treat any provider or model that presents the 2026 wording as a green light for invoicing arrangements as having misread it. Argentina is also the country on this site where a reclassification costs the most, because the contribution base and the severance provision are both high, so the downside is not symmetrical with the saving.

The fourth row below is the one that costs real money, because the 67% rule is a floor on the base rather than a cap on the payment.

Check these points before signing

Ask the provider to answer each of these against the actual employer, employee and start date.

Keep current payroll requirements separate from future changes and statistical salary figures, and confirm which rule applies to the actual employer, employee and start date.

Employer social security is 18% or 20.40% depending on the category, and the rest of the burden arrives as separate line items rather than as one percentage.

Build the budget above gross salary

The standard employer social security rate is 20.40% for qualifying larger service and commerce employers, or 18% for the other covered category subject to ARCA's conditions, and employer health contributions are generally another 6%. Applicable base deductions, incentives and special regimes affect the result. Occupational-risk insurance, compulsory life cover, collective charges, benefits, SAC and provider fees must also be budgeted, so there is no universal total percentage.

Example: ARS 1 million monthly salary

This illustration uses the standard 18% employer category and only the general base deduction.

For an illustration using the standard 18% employer category and only the general ARS 7,003.68 base deduction, social security on ARS 1,000,000 is ARS 178,739.34. Adding 6% employer health cover gives a salary-and-contributions subtotal of ARS 1,238,739.34. This excludes ART, life cover, SAC, vacation-pay effects, collective charges, benefits, exit costs and EOR fees. Confirm the employer category, relief eligibility and actual bases before using the example.

Calculate employee deductions and income tax

For a standard adult employee in the general system, the main payroll deductions are 11% for retirement, 3% for INSSJP/PAMI and 3% for health cover. These use the relevant contribution bases and limits, so they are not always 17% of every peso of gross pay. Income tax and any authorised or collective deductions are separate, and special regimes, age and additional covered dependants can change the calculation.

ARCA lists the September 2026 pension contribution base minimum as ARS 144,363.55 and maximum as ARS 4,691,748.47, under ANSES Resolution 257/2026. Apply the correct base to each payroll item and contribution, because this is not a cap on the employee's salary or a universal ceiling for employer costs. The published bases change over time and should be checked for the payroll month.

ARCA's withholding schedule for the second half of 2026 has marginal rates of 5%, 9%, 12%, 15%, 19%, 23%, 27%, 31% and 35%. The rates apply to net taxable income after the relevant deductions, using the accumulated scale for the month of payment and previous withholding, so they are not flat percentages of gross monthly salary. Use the current payroll table and the employee's declarations before calculating take-home pay.

Personal deductions include the non-taxable amount, eligible family dependants and the applicable special deduction. ARCA publishes accumulated amounts for each payment month and separate schedules for the two halves of 2026. Confirm the employee's declarations and payroll history before calculating withholding, because a single advertised salary threshold does not establish that every employee below it owes no income tax.

Check incentive eligibility and the upcoming fund

The RIFL incentive can reduce specified employer contributions for eligible new hires for 48 months: 2% for the combined pension, employment and family-allowance subsystems, plus 3% for INSSJP. Health, occupational risks and other costs remain separate. Eligibility depends on the worker's previous situation and the employer's compliance, and recent rehires and abusive staff substitutions are excluded. Have the provider document eligibility before budgeting a reduction.

Decree 408/2026 moves the Labour Assistance Fund's start to 1 November 2026. The law sets a compulsory employer contribution of 1% for large employers or 2.5% for qualifying micro, small and medium employers, with a corresponding reduction in specified social security contributions under its conditions. That reduction does not apply before the fund starts, and the fund supports covered exit payments rather than removing the employer's severance liability.

Keep payroll records clear

The 2026 regulations recognise employee registration through ARCA and prescribe a payslip with employer and worker details, employer-paid contributions, gross pay and deductions, and net pay. The employer must retain pre-existing employment books for ten years. Ask for complete payslips and contribution evidence, and agree who keeps the records and provides employee access, because these rules do not mean that employment records can be discarded.

Check immigration before work begins

Permanent residents can generally work, and temporary residents can work within their authorised stay. Transitory status has restrictions, and any provisional residence or other permission must be checked for its actual work entitlement and validity. A standard migrant-worker residence application uses employment and employer documentation. The EOR should confirm the appropriate route and permission before work starts, because a service contract cannot guarantee immigration approval.

Migration guidance for the migrant-worker route asks for identity and criminal-record documents, address and lawful entry, plus a signed pre-contract describing duties, hours, duration, work address and remuneration, along with employer tax and migration registration evidence. The guidance describes a one-year renewable residence. Check the current checklist and filing route for the applicant, noting that the page still uses the former AFIP name for some tax documents.

Eligible nationals of Mercosur states and associated countries can apply for the nationality-based temporary-residence route, generally for two years with renewal possible. Eligibility differs for native and naturalised nationals, and the official country list and personal-document requirements must be checked. This is a separate route from employer-based residence and does not remove normal employment registration, payroll or work-status checks.

Disposition 758/2022 allows qualifying nationals who do not need a tourist visa to obtain up to 180 days of transitory residence for remote services to people or organisations domiciled abroad. It is a separate route with its own evidence and extension requirements. Do not assume it permits employment by an Argentine EOR, and assess local employment under the appropriate residence and work-authorisation rules.

Complete the formal exit and final payroll

Article 231 gives the general employee notice period as 15 days. A valid resignation requires the employee's authenticated physical or digital telegram, or the labour-authority process under the applicable implementation rules, and a mutually agreed termination has separate formalities, such as a public deed or appearance before the competent authority. An ordinary email or a provider service cancellation should not be treated as the completed legal exit.

Final wages and termination compensation are due within the article 128 deadlines counted from termination: generally four working days for monthly or fortnightly pay, or three for weekly pay. Calculate earned salary, proportionate SAC and vacation compensation, notice and severance where applicable. Employment certificates have a separate 45-working-day rule, which does not extend the deadline for final pay.

Two things drive an Argentine payroll: the wage floor that moves monthly, and the mandatory thirteenth salary paid in two instalments.

Set pay using the right wage floor

From 1 September 2026, the national minimum wage is ARS 383,800 per month for a full legal working schedule, or ARS 1,919 per hour for hourly-paid workers. Covered part-time or reduced schedules use the applicable proportion, and family allowances are excluded. A collective agreement or special wage regime can require more, so check the role and employer before setting pay.

The scheduled amounts for January to April 2027 are ARS 414,200, ARS 422,000, ARS 429,600 and ARS 437,000. These are future rates at the September review date, so check for a later resolution and any higher collective minimum before each payroll.

Use salary statistics as context

INDEC's first-quarter 2026 survey reports mean monthly income from the main job of ARS 1,136,558 for employees with income across 31 urban areas. The mean is ARS 1,375,143 among employees with pension deductions and ARS 731,150 among those without, which is a gap worth noticing before quoting either figure. These provisional survey results describe January to March rather than a current salary quote for a particular occupation, a nationwide gross-pay benchmark or a median.

Compare the candidate's occupation, experience, location and working hours with the offer. The survey includes employees with different working patterns and pension-deduction status, and it is not a price list for hiring a specialist today.

Agree the payday, currency and SAC

Monthly-paid employees have a calendar-month pay period. The legal maximum payment window is four working days after the end of a monthly or fortnightly period, and three working days after a weekly period, while hourly or daily-paid workers use weekly or fortnightly periods. Agree the payday and payroll cutoff, and apply any earlier contractual or collective deadline.

Article 124 requires monetary wages to be credited to an account in the employee's name at a bank or official savings institution, and the salary account must meet the stated no-cost protections. Article 105 permits pay in national or foreign currency. Agree the currency and payment mechanics with the provider while meeting wage floors, tax rules and the employee's rights, and do not use informal cash payments to bypass payroll.

The Sueldo Anual Complementario, often called aguinaldo or the thirteenth salary, is mandatory. The instalments are due on 30 June and 18 December, each based on 50% of the highest monthly remuneration accrued in its semester, with the December amount estimated and reconciled against actual December pay. Apply the rules for part-year service and proportionate SAC on leaving, and keep it separate from a discretionary performance bonus.

Annual leave is counted in calendar days rather than working days, which makes the headline 14 days considerably less than it sounds.

Plan annual leave and vacation pay

The ladder runs with service assessed at the end of the year.

Service is assessed at 31 December. Full entitlement normally requires working at least half the applicable year's working days, and otherwise the rule is one day per twenty days of qualifying work.

The usual vacation season is 1 October to 30 April, though employer and employee can agree dates outside it. The 2026 rule generally requires 30 days of written notice, subject to collective arrangements, and permits agreed blocks of at least seven days. Monthly salary is divided by 25 for the daily vacation-pay calculation, and vacation pay is due when leave starts. Keep the scheduling and payroll treatment clear.

Distinguish the types of holiday

The official 2026 calendar contains 16 national public-holiday dates. It separately lists tourist non-working days on 23 March, 10 July and 7 December, plus religious observances for the covered groups. Work on a national public holiday generally attracts normal pay plus an equal amount, while a non-working day has different rules, including the employer's option in covered activities. Do not treat every calendar entry as the same paid holiday.

Provide sick leave and follow the medical process

Paid sick leave runs in months rather than days, and family responsibilities double it.

For a non-work illness or accident, the general paid period is three months through five years of service or six months after five years, with family responsibilities extending those periods to six or twelve months. The employer pays the remuneration required by article 208, rather than switching automatically to partial social security pay after three months, and after paid leave article 211 generally preserves the job for a further year. Check medical circumstances and any better collective entitlement.

The employee should notify the employer during the first missed working day, unless a qualifying impediment prevents it. The 2026 rules require medical details and an electronic certificate from an authorised professional and system, with regulated paper exceptions for connectivity or technical failures. The employer can arrange a medical check. Handle medical information with restricted access and assess conflicting diagnoses through the prescribed process.

Maternity, birth and family leave

The general maternity entitlement is 90 days, normally 45 before and 45 after birth, and the pregnant employee can reduce the pre-birth period to at least ten days and add the remainder after birth. The job is protected and eligible employees receive the social security maternity allowance under its requirements. Notify and document the pregnancy and expected birth date, and note that pregnancy-related illness beyond maternity leave has separate sick-leave rules.

The general Labour Contract Law provides two consecutive paid days for the birth of a child, and where the period coincides with Sundays, holidays or non-working days, at least one working day must be included. A collective agreement or employer benefit can provide more. Check the applicable terms rather than assuming that a proposed longer paternity entitlement is already general law.

After maternity leave, an employee with at least one year of service can choose the statutory three to six-month unpaid leave option under articles 183 to 186. It is not a general paid parental allowance available to every parent. The law sets conditions for notification, return and service counting, and taking another employment contract during this leave affects the right to return. Agree the process before the paid maternity period ends.

The general law provides two half-hour breastfeeding breaks during the working day for up to one year after birth, or longer where medically necessary. Workplace childcare duties also depend on the applicable regulation and establishment. Ask the provider how the employee will take the breaks and whether the workplace or collective agreement has additional care provisions.

General paid leave includes ten consecutive days for marriage, three for the death of a spouse or qualifying partner, child or parent, one for a sibling's death, and two per qualifying secondary or university exam, up to ten in a calendar year. The exam needs the required certificate, and the birth and bereavement provisions include a working-day safeguard. Collective agreements can provide better or additional leave.

Arrange insurance and agree extra benefits

The employer normally needs occupational-risk insurance through an ART, unless it meets the lawful self-insurance conditions. The price depends on the activity and risk, so it is separate from a standard social security percentage. Confirm the insurer, covered employee and work location, prevention arrangements and the procedure for reporting an injury, and remember that remote work also needs the appropriate safety and insurance setup.

The compulsory group life insurance scheme under Decree 1567/1974 is separate from occupational-risk insurance and other social security benefits, and the employer must arrange the policy for covered employees. The regulation excludes specified permanent rural workers and contracts shorter than one month, and has a rule for people with multiple employers. Confirm the current premium and employee beneficiary information with the provider.

SAC, statutory leave and required contributions are separate from optional performance bonuses or enhanced health, meal, equipment and education benefits. State what is included, who pays and whether the benefit continues during leave. The 2026 law and regulations set conditions for particular non-remunerative benefits, so a cash allowance is not automatically exempt because it has been called a benefit. Check the applicable collective agreement.