Insights
Payroll in Argentina: Taxes, Contributions and Employer Deadlines (2026)
Insights · By Chen ChunJie · Published 5 November 2026
Payroll in Argentina runs monthly. Employers withhold employee contributions and income tax, add employer contributions, file Form F.931, and pay salaries by the fourth working day of the following month. Aguinaldo adds a 13th salary, paid in two halves by 30 June and 18 December.
Last reviewed in November 2026 against the Employment Contract Law (LCT), Law 27,802, Law 27,541 and adviser guides. Filing dates vary, so check ARCA’s calendar. General information, not legal or tax advice.
What an Argentine payroll includes
- Base salary and any collective agreement (CCT) items
- Overtime, bonuses and commissions
- Employee contributions and income tax withholding
- Employer contributions, work-risk insurance (ART) and group life insurance
- Aguinaldo and vacation pay when they fall due
- Payslips, the F.931 return and the payroll records
Payroll taxes and contributions
| Item | Rate or rule |
|---|---|
| Employer social security | 18% or 20.4%, depending on the employer’s classification |
| Employer health | 6% |
| Employee contributions | 17%: 11% pension, 3% PAMI, 3% health fund |
| Work-risk insurance (ART) | Premium set by the insurer, usually a small percentage of payroll plus a fixed amount |
| Group life insurance | Small fixed premium per employee |
| Labour Assistance Fund (FAL) | Scheduled from 1 December 2026: 1% for large employers or 2.5% for SMEs |
Sources: Law 27,541 and Law 27,802. Use the Argentina labour cost calculator for a first estimate.
Income tax withholding
The employer withholds income tax from employment income each month, on a cumulative annual basis. Employees declare family charges and deductions through Form 572 on SIRADIG. Employers also have an annual statement, Form F.1359, and ARCA sets the deadline each year.
Have an Argentine company and want this done for you? See Payroll Outsourcing in Argentina.
Aguinaldo and vacation pay
Aguinaldo (SAC) is half of the highest monthly salary in each half-year, paid by 30 June and 18 December. It is also due proportionally when employment ends. Vacation runs from 14 to 35 calendar days depending on service, and carries its own pay rules.
Filing and records
| Item | What to know |
|---|---|
| Registration | Employers must register workers with ARCA from the start date (LCT articles 52 and 92 bis) |
| Form F.931 | The monthly return for employer and employee contributions |
| Libro de Sueldos Digital | Generates the payroll book and the F.931. Once it applies to you, the F.931 goes through it |
| Pay date | By the fourth working day of the following month |
| Payment method | Into an account in the employee’s name (LCT article 124) |
| Payslips | A signed receipt for each payment; a digital signature can be used |
Under LCT article 55, missing registration creates a presumption in favour of what the worker says, so gaps are costly in a dispute. Filing dates vary, so check ARCA’s calendar.
Common payroll mistakes in Argentina
- Using an old minimum wage or CCT scale
- Forgetting retroactive CCT increases
- Not accruing aguinaldo through the half-year
- Leaving exits out of the budget: notice, severance and proportional aguinaldo
- Late or missing cut-offs for approved changes
- Payroll that does not reconcile to payments and accounting
If you have no Argentine company
You cannot run payroll as an employer without a registration. To employ someone first, see Employer of Record in Argentina.
FAQ: payroll in Argentina
How often is payroll run in Argentina?
Salaried employees are usually paid monthly, by the fourth working day of the following month.
What are the employer payroll taxes in Argentina?
Headline social security rates of 18% or 20.4%, depending on the employer’s classification, plus 6% health, work-risk insurance and group life insurance.
What do employees pay?
17% in contributions (11% pension, 3% PAMI, 3% health fund), plus income tax withheld by the employer where it applies.
What is the Libro de Sueldos Digital?
The ARCA service that generates the payroll book and Form F.931. Sources from 2022 say it covers most employers, so confirm how it applies to you.
Can salaries be paid in US dollars?
Law 27,802 allows salaries in pesos or foreign currency. Contributions and income tax are still calculated in pesos.
Do I need a local entity to run payroll?
Yes, to run it as the employer. Without one, see Employer of Record in Argentina.
Want your Argentine payroll calculated for you?
We calculate pay, contributions and withholding, and prepare payslips, reports and filing data. You stay the employer.
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