What do you need to know to hire in Argentina?

Employer social security (SIPA) covers pension, healthcare, family allowances, and other statutory funds. The rate is 26.4% for services and trade companies above the threshold; 24% applies to smaller employers. On top of that, the Sueldo Anual Complementario (SAC) is a mandatory extra month of salary paid in two equal instalments in June and December. No other country in the region has this obligation structured exactly this way.

Teamed's Argentina price is a starting rate, with zero FX in any currency pairing. No setup fees. No exit fees. Salaries, taxes, and benefits passed through at cost on every invoice.

The full breakdown, with worked examples at current statutory rates, is in the cost guide.

Forming an Argentine SRL requires AFIP registration, a local corporate address, notarisation, and IGJ (or provincial registry) filing. Setup takes six to ten weeks and comes with ongoing payroll filings, ARCA tax obligations, and annual reporting. An Employer of Record is faster and cheaper at low headcount. Teamed runs Argentine payroll, contracts, and social security from day one.

The crossover point depends on salary levels and your accounting costs. For most roles it lands around 5 to 8 employees. The EOR vs entity guide runs those numbers for the Argentine context.

Most EOR providers will not tell you when you have crossed it. We do, and we help you move. You progress from contractor to EOR to your own Argentine entity on one platform under Teamed's Graduation Model, with tenure preserved.

The Ley de Modernizacion Laboral (Ley 27.802) is the biggest change to Argentine employment law since the Ley Bases reforms of 2024. It updated Art. 231 of the LCT on notice and Art. 91 on the probation period. The probation period under Ley Bases remains 6 months (standard) and up to 8 months for companies with 6 to 100 employees by collective agreement. During that probation, the employer can terminate with no notice and no severance.

Once the probation ends, unfair dismissal protection applies. An employee dismissed without cause after 6 months of service is entitled to the full Art. 245 severance formula and the applicable notice period. Final pay must be settled within 4 days of termination. The hiring guide covers the day-one obligations, required documents, and the employment contract rules.

Annual leave under LCT Art. 150 starts at 14 days and increases with tenure. Argentina counts annual leave and public holidays separately. The country observes a number of national public holidays each year across feriados nacionales, feriados no laborables, and bridge days. The exact count varies by year and presidential decree. The SAC (13th-month salary) is a statutory obligation under LCT Arts. 121 to 122: one month of extra pay split equally in June and December.

Paid sick leave under LCT Art. 208 covers full salary for up to three months (under five years) or six months (five or more years), doubling when the employee has dependents. The maximum is 12 months for employees with five or more years of service and dependents. Maternity leave is 13 weeks under LCT Art. 177. Paternity leave under LCT Art. 158 is limited but collective agreements in many sectors improve on the statutory floor. The benefits guide covers each entitlement and the employer obligations in full.

Argentine social security bundles pension (SIPA), health insurance (PAMI/INSSJP), family allowances (ANSES), and other statutory funds into one employer contribution at 26.4% for services and trade companies (24% for other sectors). Employees contribute 17%. Contributions are withheld monthly from salary and remitted to ARCA (formerly AFIP) via the employer's Declaracion Jurada.

Income tax (Impuesto a las Ganancias) applies on a progressive scale. The personal allowance (minimo no imponible) is ARS 5,151,802.50/year for residents. The rate starts at 5% and rises to 35% at the top band. Brackets are adjusted semiannually for inflation. Payroll runs 12 times per year. The tax and payroll guide sets out every band, the SIPA ceiling, and the payroll filing calendar.

Severance under LCT Art. 245 accrues from the first day after probation. The formula is 1 month of the highest monthly salary received for each year of service (or fraction over three months). The salary base used is capped at 3 months times the average monthly wage set by the applicable collective agreement (CCT). An employer cannot pay less than that minimum. Severance is paid in addition to any unused leave, SAC, and the notice payment.

Final pay must be settled within 4 days of the termination date. If the employer fails to pay on time, a daily penalty applies under the LCT. Collective redundancy in companies with fewer than 400 employees requires prior notification to the Ministry of Labour under the Procedimiento Preventivo de Crisis (Ley 24013). The termination guide covers the process, the consultation rules, and the additional payment for discriminatory dismissal.

The SAC is not discretionary. The Sueldo Anual Complementario is a statutory obligation under LCT Arts. 121 to 122. It equals one month of the employee's highest salary in each six-month period, paid in two equal instalments. Employers who skip or delay it face LCT penalties. Build it into your cost model from day one, not as an end-of-year surprise.

Argentine law requires salary in pesos. The LCT requires payment of wages in Argentine pesos. USD-denominated employment contracts exist informally but carry legal and tax risk. Teamed pays Argentine employees in ARS in compliance with the LCT and remits to ARCA accordingly. The hiring guide and the EOR vs entity guide cover how Teamed manages the currency and filing obligations.