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Argentina's tech talent is world-class but its employment framework is among the world's most complex: high statutory costs, mandatory 13th salary, inflation-indexed wages, and significant termination liability. Rippling manages Argentine payroll compliance end-to-end.
Argentina has one of Latin America's most sophisticated tech talent markets, particularly in Buenos Aires, Córdoba, and Rosario. Argentine employment law (LCT — Ley de Contrato de Trabajo) is among the world's most worker-protective, with a statutory presumption of employment, extremely high termination costs, mandatory SAC (13th salary), and inflation-indexed wages. High macroeconomic volatility (inflation, peso controls) makes salary management complex. EOR and payroll through an established Argentine entity is strongly recommended for all foreign companies.
Argentine SRL or SA requires IGJ registration, AFIP registration (CUIT), ANSES/SIPA enrollment, obra social and ART enrollment (6–12 weeks). AFIP F931 monthly declaration covers all social security contributions. SICORE manages Ganancias withholding declarations. Salary reviews every 3–6 months are expected due to Argentina's high inflation — paritarias (collective wage agreements) set sector-specific adjustments.
Rippling runs Argentine payroll through a local entity. Configuration essentials: AFIP CUIT registration; F931 monthly social security declaration; SICORE Ganancias withholding; ART policy setup (risk classification); obra social enrollment (OSDE, Swiss Medical, or Galeno — configure from day one); SAC monthly provisioning; and CCT (collective agreement) identification. Lead time: 2–4 weeks. Salary inflation adjustment cadence — set up quarterly review alerts.
SIPA: 10.77%; obra social: 6%; INSSJP: 1.5%; ART: variable by activity (0.5–5%); family allowances (AAFF): 4.44%; National Employment Fund (FNE): 0.89%; ANSAL: 0.15%. Total employer contributions: approximately 24–27% of gross. SAC (aguinaldo): 1/12 provisioned monthly (1 additional monthly salary per year). Vacaciones bonus (1/3 additional on vacation salary). Total on-cost: approximately 30–40%.
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SIPA pension: 11%; obra social: 3%; INSSJP: 3%; unemployment: 0.5%. Total employee social contributions: approximately 17.5%. Ganancias (income tax): withheld on salary above the mínimo no imponible (MNI — adjusted quarterly for inflation; approximately ARS 1,800,000/month in 2024 for salaried employees). Progressive rates 5–35% above MNI. Many salaried employees below 15 SMVM are fully exempt under 2023 reform.
Argentine Ganancias (income tax) withheld from employment income. MNI (mínimo no imponible) adjusted quarterly for inflation — approximately ARS 1,800,000/month for salaried employees in 2024. Employees below 15 SMVM: full exemption (2023 reform). Above MNI: progressive 5–35% on excess. Rippling applies current AFIP regulations — rules change frequently due to inflation adjustments.
Vacaciones: 14 working days (under 5 years); 21 days (5–10 years); 28 days (10–20 years); 35 days (20+ years). Vacation bonus: 1/3 additional salary. SAC: June and December. Sick leave: 3 months (under 5 years service); 6 months (5+ years). Maternity: 90 days (ANSES-funded at 100%). Paternity: 2 days statutory. Public holidays: 15 national days.
Without just cause: indemnización (1 month/year, min 2 months); aviso previo (15 days to 2 months); integration month; proportional SAC + vacaciones + 1/3. Additional Ley de Empleo fines if undeclared. Just cause: must be documented; employee can dispute at labour court within 2 years. Rippling manages the full termination process including AFIP deregistration.
Annual F649 (employer Ganancias reconciliation): filed with AFIP for each employee. SIPA annual employer report (SIJyP). Annual SAC payments (June and December) — tracked in payroll. Rippling generates all year-end Argentine payroll filings.
Statutory: SIPA pension (employer 10.77% + employee 11%); obra social health insurance (employer 6% + employee 3%); INSSJP (employer 1.5% + employee 3%); ART workplace risk insurance (employer-paid, variable by activity); family allowances (employer 4.44%); aguinaldo SAC (13th salary — 2 annual payments, June and December); vacaciones (14–35 days depending on seniority + 1/3 salary bonus). Market standard: medicina prepagada (prepaid medicine — OSDE, Swiss Medical, Galeno; common for senior employees in Buenos Aires tech sector), meal allowance, transport allowance, annual bonus. Total employer on-cost: approximately 30–40% above salary + inflation-driven salary review cadence.
Argentina's high inflation (often above 100% annually) means salary reviews every 3–6 months are standard. Unions and the government negotiate collective wage increases (paritarias) that set mandatory minimums for covered sectors. Most tech companies align salary reviews to paritaria increases. USD-denominated salaries are common for internationally-employed Argentine talent, with peso conversion at prevailing exchange rates. Rippling tracks paritaria updates and manages peso salary adjustments.
SAC (Sueldo Anual Complementario — aguinaldo) is Argentina's mandatory 13th month salary paid in two installments: one in June (by June 30) and one in December (by December 18). Each installment equals 50% of the highest monthly salary earned in the corresponding semester. Rippling provisions SAC at 1/12 of monthly salary per month and pays on the statutory schedule.
Termination without just cause (despido sin causa) in Argentina requires: indemnización (1 month's salary per year of service, minimum 2 months); aviso previo (15 days to 2 months' notice depending on seniority); integration month; proportional SAC; and proportional vacaciones + 1/3 bonus. Total termination cost for a 3-year employee: typically 4–6 months of total compensation. Additional Ley de Empleo fines if employment was undeclared.
Argentina's minimum wage (SMVM — salario mínimo vital y móvil) is indexed regularly for inflation and updated by the CNEPSMVM. From January 2024: approximately ARS 180,000/month (updated regularly — verify current rate). Collective agreements (paritarias) typically set significantly higher sector minimums. Professional tech roles are well above any minimum wage floor.
