Argentina Employment Law & Compliance Guide for Employers
Key employment laws in Argentina: what employers need to know
Employment in Argentina is governed by the Ley de Contrato de Trabajo [Employment Contract Law, LCT, Law 20,744], sector collective agreements, and the Ley de Modernización Laboral [Labour Modernisation Law, Law 27,802], in force since 6 March 2026. Foreign employers are often surprised by the minimum wage that rises every month, the aguinaldo [13th-month pay] due in June and December, and employer contributions of about 24% to 26.4% before work-injury insurance. This page summarises the core employer rules with official sources.
Argentina employment rules at a glance
| Topic | What the rule is | Official source |
|---|---|---|
| Minimum wage | ARS 391,200 a month (ARS 1,956 an hour) for full-time workers from 1 October 2026, rising monthly to ARS 406,400 in December 2026 and ARS 437,000 in April 2027 (Resolution 4/2026). Collective agreements usually set higher category minimums. | Consejo del Salario, Secretaría de Trabajo (argentina.gob.ar) |
| Standard working hours | Maximum 8 hours a day and 48 hours a week (Law 11,544); night work is capped at 7 hours. Since March 2026 a written hours-bank agreement, or averaging set by collective agreement, is allowed if 12 hours' daily and 35 hours' weekly rest are kept. | Law 11,544 on working hours (InfoLEG) |
| Overtime pay | Paid at +50% on ordinary days and +100% on Saturdays after 1 p.m., Sundays and public holidays (LCT art. 201). Overtime is limited to 30 hours a month and 200 a year without special authorisation. An hours bank can swap pay for time off. | Ley de Contrato de Trabajo, art. 201 (InfoLEG) |
| Paid annual leave | 14 calendar days with up to 5 years' service, 21 days (5–10 years), 28 (10–20) and 35 (over 20) (LCT art. 150). Leave falls 1 October–30 April, with 30 days' written notice, and may be split into blocks of at least 7 days. | Ley de Contrato de Trabajo, arts. 150 and 154 (InfoLEG) |
| Public holidays | 16 national public holidays a year under Law 27,399 (12 fixed, 4 movable to a Monday), plus up to 3 tourism bridge days set each year by the government. Work on a public holiday is paid at double rate. | Law 27,399 on public holidays (InfoLEG) |
| Sick leave | Full pay for up to 3 months per illness or non-work accident with under 5 years' service, or 6 months with 5 years or more, doubled to 6 or 12 months for workers with family dependants (LCT art. 208). Medical certificates must now be electronic. | Ley de Contrato de Trabajo, art. 208 (InfoLEG) |
| Maternity and parental leave | 90 days of maternity leave (normally 45 before and 45 after birth), paid by ANSES as a maternity allowance, not by the employer. Fathers get 2 days under the LCT; many collective agreements give more. | ANSES maternity allowance (argentina.gob.ar) |
| Probation period | 6 months for indefinite contracts (LCT art. 92 bis). Collective agreements may extend it to 8 months, or 12 months in firms with up to 5 workers. Either party may end the job during probation without severance and, since March 2026, without notice. | Ley de Contrato de Trabajo, art. 92 bis (InfoLEG) |
| Notice period | Employer: 1 month with up to 5 years' service, 2 months above 5 years, none during probation (art. 231 as amended by Law 27,802). Employee: 15 days. Pay in lieu is allowed, plus wages for the rest of the dismissal month. | Law 27,802, art. 48 (argentina.gob.ar) |
| Severance pay | One month's pay per year of service (or fraction over 3 months), minimum one month (LCT art. 245). Since March 2026 the base excludes aguinaldo, vacation pay and non-monthly bonuses, capped at 3 times the collective-agreement average but never below 67% of actual pay. | Law 27,802, art. 51 (argentina.gob.ar) |
| Employer social contributions | 24% of gross pay (18% social security plus 6% health insurance), or 26.4% for large service and commerce firms (20.4% plus 6%), with no salary ceiling. Work-injury insurance (ART, variable premium) and compulsory group life insurance are extra. | Law 27,541, art. 19 (InfoLEG) |
| Employee social contributions | 17% withheld by the employer: 11% pension (SIPA), 3% retirees' health fund (INSSJP/PAMI) and 3% health insurance (obra social). Contributions apply up to a monthly ceiling (base imponible máxima) that ANSES updates regularly. | Law 24,241, art. 11 (InfoLEG) |
| Income tax on salaries | Employers withhold Impuesto a las Ganancias [income tax] monthly. Rates are progressive from 5% to 35% in 9 bands on net taxable pay after personal deductions; bands and deductions are indexed to inflation twice a year. | ARCA, art. 94 income tax scale |
| Mandatory bonuses and 13th-month pay | Aguinaldo (SAC) [13th-month pay] equal to one-twelfth of annual pay, paid in two halves by 30 June and 18 December, each 50% of the highest monthly salary in that half-year (LCT arts. 121–122). | Ley de Contrato de Trabajo, arts. 121–122 (InfoLEG) |
| Work permits for foreign nationals | A residence authorising work is required. The usual route is temporary residence as a migrant worker (Law 25,871 art. 23 a), with a contract from an employer registered in DNM's RENURE registry. MERCOSUR nationals can use residence by nationality. No official processing time is published. | Dirección Nacional de Migraciones, migrant worker residence (argentina.gob.ar) |
| Employment contract requirements | Indefinite contracts need no written form, but fixed-term contracts (maximum 5 years) must be in writing. The employee must be registered with ARCA before starting work. Contracts and payslips are normally in Spanish; payslips may be signed electronically. | Ley de Contrato de Trabajo, arts. 52, 90 and 93 (InfoLEG) |
Employer obligations in Argentina, topic by topic
Filter by primary service relevance
Does an employment contract in Argentina have to be in writing, and how long is probation?
What are the maximum working hours and overtime rules in Argentina?
What is the minimum wage in Argentina in 2026, and how must salaries be paid?
How much paid leave do employees get in Argentina?
What does an employee cost in Argentina on top of gross salary?
How much notice and severance does an employer owe on dismissal in Argentina?
How can a company hire a foreign national in Argentina?
Is it risky to engage independent contractors instead of employees in Argentina?
What changed for employers under Argentina's Labour Modernisation Law (Law 27,802)?
Key employment laws in Argentina and official sources
- Ley de Contrato de Trabajo (Employment Contract Law, Law 20,744, t.o. 1976) — Core rules on contracts, probation, pay, aguinaldo, leave, notice and severance for private-sector employees.
- Ley de Modernización Laboral (Labour Modernisation Law, Law 27,802 of 2026) — 2026 reform of the LCT covering the severance base, hours banks, leave, pay, the FAL fund and the RIFL hiring incentive.
- Ley de Jornada de Trabajo (Working Hours Law, Law 11,544) — Sets the 8-hour day, 48-hour week and 7-hour night-work limits.
- Law 24,241 (Integrated Pension System, SIPA) — Pension system and the 11% employee pension contribution withheld by employers.
- Law 27,541 (Social Solidarity Law, 2019) — Sets the 18% and 20.4% employer contribution rates and the per-worker base deductions.
- Law 27,743 (Fiscal Measures Law, 2024) — Restored income tax on employment income with the 5% to 35% scale withheld through payroll.
- Ley de Migraciones (Migration Law, Law 25,871) — Residence categories for foreign workers, employer duties and fines for hiring without work authorisation.
- Law 27,399 (Public Holidays Law) — Lists the 16 national public holidays and the rules for movable and tourism bridge days.
FAQs: hiring employees in Argentina
Can a foreign company hire employees in Argentina without a local entity?
Not as a direct employer. Hiring requires a CUIT [tax ID], registration as an employer with ARCA, monthly contribution returns and compliance with the applicable collective agreement. A foreign company can open a branch or subsidiary, or use an Employer of Record that employs the person in Argentina, registers them and runs payroll and contributions. Engaging the person as an independent contractor is possible but carries reclassification risk if the work is directed like a job.
How much does an employee cost in Argentina on top of gross salary?
Employer contributions add about 24% of gross pay (18% social security plus 6% health insurance), or 26.4% for large service and commerce firms, with no salary ceiling. Work-injury insurance (ART) and group life insurance come on top. The aguinaldo adds a 13th monthly salary each year, so annual cost is roughly 13 monthly salaries times 1.24 to 1.26, plus ART. Eligible hires from May 2026 to April 2027 qualify for much lower RIFL rates.
What is the minimum wage in Argentina in 2026?
The Salario Mínimo, Vital y Móvil is ARS 391,200 a month (ARS 1,956 an hour) from 1 October 2026. Under Resolution 4/2026 it rises monthly to ARS 398,800 in November and ARS 406,400 in December 2026, reaching ARS 437,000 in April 2027. Earlier in 2026 it rose from ARS 341,000 in January to ARS 376,600 in August. Collective agreements usually set higher minimums by job category, and those apply first.
How much notice and severance does an employer owe when dismissing an employee in Argentina?
For dismissal without cause, severance is one month’s best normal monthly pay per year of service (or fraction over 3 months), minimum one month, capped at 3 times the collective-agreement average but not below 67% of actual pay. Notice is 1 month (up to 5 years’ service) or 2 months (over 5), or pay in lieu plus wages to month end. Since March 2026 the base excludes aguinaldo and non-monthly pay. No notice or severance applies during probation.
Can a company hire a foreign national in Argentina, and what permit is needed?
Yes. The worker needs a residence that authorises work. The employer registers in the National Migration Directorate’s RENURE registry and signs a contract; the worker then obtains temporary residence as a migrant worker, or the employer requests an entry permit so the worker can get a visa abroad. MERCOSUR nationals can apply for residence by nationality. Hiring someone without work authorisation can cost a fine of 50 minimum wages per worker.
Is it risky to engage contractors instead of employees in Argentina?
Less than before 2026, but still risky. Law 27,802 says the presumption of employment does not apply when services are invoiced or paid through bank channels. But if the person works under your direction, on fixed hours, with your tools and only for you, a labour court can still treat the relationship as employment, with back contributions, severance and interest at inflation plus 3% a year. Use contractors only for independent, project-based work.
Related NNRoad resources for Argentina: Employer of Record in Argentina · Payroll in Argentina · Hiring foreign employees in Argentina · Contractors and on-demand talent in Argentina · Argentina employer cost calculator
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Regulation Updates in Argentina
Discover the latest employment and compliance updates in Argentina — helping you stay ahead in a changing regulatory landscape.
Disposition 5/2026 - Superintendency of Occupational Risks
What it is: Disposition 5/2026 by the Superintendency of Occupational Risks establishes a fixed sum to be integrated into the Fondo Fiduciario de Enfermedades Profesionales for the General Regime, creating an employer payroll obligation payable from June 2026.
What it changes: An employer payroll obligation is introduced related to social contributions, with the fixed sum to be integrated into the professional diseases fund, effective from June 2026.
Who is affected:
- Employers under the General Regime
What employers should do:
- Account for the new fixed sum in payroll processes starting June 2026
- Ensure payroll calculations include the obligation as part of social contributions
Notes: Effective month: 2026-06.
Resolution 23/2026 (Superintendency of Occupational Risks)
What it is: Resolution 23/2026 (Superintendency of Occupational Risks) approves the average contribution rates by activity to be applied for determining employer debt for omitted ART contributions.
What it changes: The policy establishes that average contribution rates by activity will be used to calculate employer debt related to omitted ART contributions, creating new employer obligations in social contributions.
Who is affected:
- Employers
What employers should do:
- Be aware that average rates by activity will determine employer debt for omitted ART contributions.
- Prepare to review and document ART contribution omissions in relation to activity-based rates once applicable.
Notes: Effective month: 2026-05.
Resolution 21/2026
What it is: Resolution 21/2026 approves a revised procedure for the investigation, determination and execution of fines under the occupational risks framework, modifying the ‘Pago Voluntario’ and ‘Allanamiento’ regimes and clarifying treatment of cases involving omission of medical benefits.
What it changes: It changes how fines are investigated, determined, and executed, updates the voluntary payment and settlement regimes, and clarifies cases where medical benefits are omitted.
Who is affected:
- Employers
What employers should do:
- Review the revised procedure for fines under the occupational risks framework and adjust processes related to voluntary payment and settlement regimes.
- Clarify handling of cases involving omission of medical benefits within internal compliance procedures.
Notes: Effective month: 2026-05.
Resolution 19/2026
What it is: Resolution 19/2026 establishes the updated monetary equivalence (MOPRE) used to calculate employer sanctions under occupational-risk rules.
What it changes: The updated MOPRE will be used to calculate employer sanctions in payroll calculations and potential penalty liabilities under occupational-risk rules.
Who is affected:
- Employers subject to occupational-risk rules
What employers should do:
- Update payroll calculations to reflect the new MOPRE in accordance with occupational-risk rule requirements
- Review potential penalty liabilities as they relate to the updated MOPRE
Notes: Effective month: 2026-04.
Law No. 27.802 (Labor Modernization Law)
What it is: A provisional injunction by a national labour court suspends multiple articles of Law No. 27.802 (Labor Modernization Law) and pauses provisions related to termination and working time obligations for private employers, pending final judicial resolution.
What it changes: The suspension temporarily halts the parts of the Labor Modernization Law that would change termination and working time obligations for private employers until a final court decision is reached.
Who is affected:
- Private employers
What employers should do:
- Monitor the court’s provisional ruling and remain aligned with current obligations while the suspension is in effect.
Notes: Effective month: 2026-03.
Law 27802 - Labor Modernization Law
What it is: The Labor Modernization Law revises private employer obligations by changing termination rules and working time arrangements, including the indemnity regime and overtime treatment.
What it changes: It introduces updated requirements for how terminations are handled and how working time, indemnities, and overtime are treated, with obligations for employers and EOR/payroll providers to implement these changes.
Who is affected:
- Employers
- EOR/payroll providers
What employers should do:
- Implement the updated termination rules and working time arrangements in accordance with the new law.
- Coordinate with EOR/payroll providers to operationalize the changes to indemnity and overtime treatment.
Notes: Effective month: 2026-03.
Resolution 105/2026
What it is: Resolution 105/2026 establishes fixed annual vacation blocks for home-based workers in the garment industry, with blocks starting on February 2, 2026, and requires employers to pay vacation remuneration and accrued salaries on the last business day before the vacation period.
What it changes: It sets the vacation schedule and timing for home-based garment workers and mandates payment of vacation remuneration and accrued salaries on the last business day prior to the vacation period; some biweekly payments may be deferrable within limited limits.
Who is affected:
- Home-based workers in the garment (clothing) industry
- Employers of home-based workers in the garment (clothing) industry
What employers should do:
- Prepare and implement the fixed vacation blocks starting February 2, 2026 for eligible workers
- Ensure payment of vacation remuneration and accrued salaries on the last business day before the vacation period
- Consider any allowed limited deferral of certain biweekly payments in line with the policy
Notes: Effective month: 2026-02.
Oct 2025: Argentina Labor Law Reform: Disposition 191/2025 and Indemnity Calculation Update
Argentina Labor Law Update: Average Remuneration and Indemnity Cap Fixing Disposition 191/2025
Update first published on NNRoad in Oct 2025. The current rules are summarised in the sections above.
Aug 2025: Provision 316/2025 – Technical Directorate on Labour Regulation (Collective Agreement Homologation)
The Argentine government has introduced Provision 316/2025, impacting labor relations within the federal jurisdiction. This regulation formalizes a collective bargaining agreement for Salta sanitation workers, establishing new criteria for calculating indemnity caps and salary scales. Employers and employees should review their agreements to ensure compliance with these updated standards, which aim to promote transparency and fairness in labor disputes. Effective from August 2025, this update underscores the importance of collective…
Update first published on NNRoad in Aug 2025. The current rules are summarised in the sections above.