South America

How to hire and pay employees in Argentina


Before Hiring in Argentina

Discover the global hiring and employment landscape in Argentina—where businesses can leverage a highly educated workforce within a rich cultural setting. The country's openness to foreign investment and robust agricultural and technological sectors make it an excellent place for sourcing talent and exploring growth opportunities.

Explore the employment essentials including payroll, personal income tax, statutory contributions, annual leaves, minimum wage, terminations, visa requirements, and more. Gain valuable compliance insights for a smooth entry into the dynamic Argentina market with Slasify's global premium HR platform.

At a Glance

Capital Buenos Aires
Currency Argentine Peso (ARS)
Payroll Cycle Monthly
Minimum Wage ARS 254,232 per month
Annual Leave 14–35 days
Personal Income Tax 5%–35%

Personal Income Tax

 

Taxable Income (ARS) Progressive Tax Rate (%)
Up to 419,253.95 5
419,253.95–838,507.92 9
838,507.92–1,257,761.87 12
1,257,761.87–1,677,015.87 15
1,677,015.87–2,515,523.74 19
2,515,523.74–3,354,031.63 23
3,354,031.63–5,031,047.45 27
5,031,047.45–6,708,063.39 31
Over 6,708,063.39 35

 

Local Taxes

 
 

There are no local taxes on employment income in Argentina.

Statutory Contributions

 

The employee's portion of contributions is calculated based on their monthly salary of at least ARS 72,608 up to ARS 2,359,712.


Employer Contributions

  Contribution Rates
Retirement 16%
PAMI 2%
Social Work 6%
National Employment Fund (FNE) 1.5%
Mandatory Life Insurance 0.03%
Accident Insurance (ART) varies by ART


Employee Contributions

  Contribution Rates
Retirement 11%
PAMI 3%
Social Work 3%

 

 

Payment of Wages

 

An employee's salary can be set by time or by work performance, and in the latter case by unit of work, individual or collective commission, qualification, gratuity or participation in profits and integrated with prizes in any of its forms or modalities.

Employees paid monthly shall be paid at the expiration of every month, while other employees can be paid either weekly or fortnightly. In any case, the payment due to the employee shall be made once the corresponding period has expired, within the following maximum terms:

Pay period Maximum terms
Monthly or Fortnightly 4 business days
Weekly 3 business days

 

Minimum Wage

 
 

Effective July 1, 2024, the national minimum wage in Argentina is set at ARS 254,232 per month.

Statutory Bonus

 
 

Employers are obligated to give their employees an annual bonus—aguinaldo—in 2 installments. This shall be paid on June 30 and December 18 of each year.

The amount to be paid in each semester will be settled based on the calculation of 50% of the highest monthly remuneration accrued within the 2 semesters that culminate in the months of June and December of each year.

In the event of termination, the employee shall have the right to receive the part of the bonus in the fraction of the semester worked, until the moment of leaving the service.

Termination

 

Both parties may terminate an employment relationship with a mutual agreement that is formalized by public deed or before the judicial or administrative labor authority.

Either party may also terminate employment in the event of the non-observance by the other party of their obligations resulting in serious enough harm warranting their decisions. Such assessment must be made prudently by a judge on a case-by-case basis.


Notice Period

The unilateral termination of an employment contract require the observance of the following notice period:

Mode of termination Notice Period
Resignation 15 days
Dismissal of employees with up to 5 years of service 1 month
Dismissal of employees with more than 5 years of service 2 months

The failure to observe the required notice will result in the violating party being required to pay the other party in lieu of the notice period not served.

Employees on notice shall be entitled to up to 2 hours of paid leave per day, which can be accumulated to be taken over longer periods.


Severance Pay

Employees who are dismissed without just cause shall be entitled to be paid severance equivalent to a month's salary for each year of service. Those who are indirectly dismissed, i.e. those who resign with just cause, shall be entitled to this severance pay as well.

Note: For the purpose of determining severance, a fraction greater than 3 months shall be deemed a full year of service.

 

 

Probationary Period

 

The first 3 months of an indefinite-term contract shall generally be deemed a probationary period.

Both parties may terminate the relationship during the probationary period without stating a reason and without the right to compensation for the termination. Any party unilaterally terminating their relationship during this period are required to observe a 15-day notice period.

 

 

Work Time Rules

 

Standard Working Hours

Standard working hours in Argentina are subject to a maximum of 8 hours per day or 48 hours per week 


Break Period

Women who work in the morning and afternoon shall have 2 hours of break at noon. An exception may be granted if the length of their shift, the characteristics of their tasks or the damages that the interruption of work could cause warrants the adoption of continuous hours.

In any case, working mothers of an infant under a year old shall be entitled to 30-minute breaks to breastfeed their child twice per day.


Overtime

Employees required to work overtime shall be paid an overtime premium for each overtime hour worked, as follows:

  Overtime premium
On a normal working day 50%
On a weekly rest day or a holiday 100%

Note: Employees are not obligated to work overtime, except in cases of emergency or due to the exceptional demand of the national economy or the company.


Weekly Rest Days

Employees must have at least 12 hours of rest in between working days and they shall not work the 35-hour period between 1:00 p.m. on Saturdays and the whole day after, except in cases of emergency or due to the exceptional demand of the national economy or the company.

The 35-hour time off work shall not result in any reduction of the employee's remuneration, effectively making these paid weekly rest. Those required to work during this period shall be granted compensatory rest of the same duration and be paid a 100% overtime premium.

 

 

Holiday and Leave Entitlements

 

Public Holidays

Employees shall be entitled to take paid days off during public holidays, even when these days fall on Sundays, but this shall be optional for non-working days. There are 19 days of public holidays in Argentina for 2024.

Holiday Date
New Year's Day January 1
Carnival February 12 –13
National Day of Remembrance for Truth and Justice March 24
Good Friday March 29
Tourist Holiday April 1
Veteran's Day and those who fell in the Malvinas War April 2
Labor Day May 1
May Revolution Day May 25
Passage to the Immortality of General Don Martín Miguel de Güemes June 17
Passage to the Immortality of General Manuel Belgrano June 20
Tourist Holiday June 21
Independence Day July 9
Passage to the Immortality of General José de San Martín August 17
Tourist Holiday October 11
Day of Respect for Cultural Diversity October 12
National Sovereignty Day November 18
Immaculate Conception of Mary December 8
Christmas December 25

Employees shall only be entitled to be paid on public holidays if they have worked for at least 48 hours or 6 days within the 10-day period prior to the holiday. This same right is also conferred to those who have worked the business day before the holiday and will continue working on any of the 5 subsequent business days.

Employees required to work on public holidays shall be paid a 100% overtime premium for the hours worked.

Furthermore, there are also optional holidays in Argentina. If the employer chooses to implement these days as non-working days, their employees shall be paid for the day off. Otherwise, they shall be paid only for the performance of work. That being said, some of these days are mandatory for employees of Armenian origins (``), Jewish employees (^) and Muslim employees (**):

Non-Working Day Date Note
Holy Thursday March 28 -
Eid al-Fitr** April 21 -
Passover^ April 23–24, 29–30 -
Day of action for tolerance and respect among peoples`` April 24 Coincides with the second day of Passover
Eid al-Adha** June 20 Coincides with Passage to the Immortality of General Manuel Belgrano
Islamic New Year** July 7 -
Jewish New Year^ October 3–4 -
Day of Forgiveness^ October 12 Coincides with Day of Respect for Cultural Diversity


Annual Leave

Employees shall be entitled to the following continuous period of paid annual leave:

Length of service Annual leave
Up to 5 years 14 calendar days
5–10 years 21 calendar days
10–20 years 28 calendar days
Over 20 years 35 calendar days

Employees who do not work at least half of the business days in the calendar year shall, instead of the regular annual leave entitlement, enjoy an annual rest period equivalent to a day of rest for every 20 days of effective work.

The start date of the annual leave must be communicated in writing at least 45 days in advance to the employee, and annual leave pay must be given at the beginning of the annual leave period.

This leave must be granted each year within the period between October 1 and April 30 of the following year. Up to one-third of the annual leave days may be carried over to the subsequent year with the consent of the relevant parties.


Sick Leave

Employees shall be entitled to the following paid sick leave for each culpable accident or illness that prevents them from working:

Length of service Sick leave
Less than 5 years 3 months
5 or more 6 months

The recurrence of chronic diseases will not be considered a new disease unless it manifests itself after 2 years, and employees with family responsibilities shall have their sick leave entitlements doubled.

Once the paid sick leave entitlement has been exhausted, employees still unable to return to work shall have up to a year to return to their previous position, after which either party may terminate the employment relationship without any form of compensatory liability.


Maternity Leave

Employees shall be entitled to 45 days of pre-natal and 45 days of post-natal leave, with the employee having the option to carry up to 15 days of their pre-natal leave over to their post-natal leave period.

In the event of a pre-term birth, the employee must maintain a total of at least 90 days of maternity leave.


Paternity Leave

Employees shall enjoy 2 calendar days of paid leave for the birth of a child.


Parental Leave

Female employees with at least a year of service, have a child and continue to reside in the country may choose to take a leave of absence for a period of not less than 3 months nor more than 6 months. This period shall not be computed as service time.


Other Leave

In addition to the above leaves, employees shall also be entitled to the following paid leave:

Leave Duration Note
Bereavement Leave 1–3 calendar days

This leave shall be granted for 3 calendar days when it is taken due to the death of the employee's spouse, child or parents.

If this is taken for the death of a sibling, the leave shall be limited to a day.

Exam Leave up to 10 days per calendar year

This leave can be taken to take an exam in secondary or university education. The employee shall be entitled to take 2 consecutive days per exam, up to the prescribed annual limit.

Employees must be able to show proof that they have passed the exam by virtue of a certificate from their educational institution.

Marriage Leave 10 calendar days -

 

 

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