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.
| 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% |
| 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 |
There are no local taxes on employment income in Argentina.
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.
| 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 |
| Contribution Rates | |
|---|---|
| Retirement | 11% |
| PAMI | 3% |
| Social Work | 3% |
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 |
Effective July 1, 2024, the national minimum wage in Argentina is set at ARS 254,232 per month.
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.
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.
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.
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.
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.
Standard working hours in Argentina are subject to a maximum of 8 hours per day or 48 hours per week.
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.
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.
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.
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 |
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.
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.
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.
Employees shall enjoy 2 calendar days of paid leave for the birth of a child.
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.
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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