# Hire in Argentina

Source: https://overseashire.com/hire/argentina · verified 2026-10-05 · confidence medium

Strong engineering, design and data talent in Buenos Aires and Cordoba, with high English proficiency and US-friendly hours.

## Employer cost
Employer on-costs 34–40% of gross salary. Recomputed 5 Oct 2026. Employer social security: 24% (pension/social services 18% + health 6%) or 26.4% for service/commerce firms above the SME thresholds (PwC Worldwide Tax Summaries, reviewed 16 Jun 2026). Annual pay = 12 months + aguinaldo (1 month) = 1.0833 x base, and contributions apply to the aguinaldo too. Low: 8.33% (aguinaldo) + 24% x 1.0833 (26.0%) = 34.3%. High: 8.33% + 26.4% x 1.0833 (28.6%) = 36.9%, plus ART occupational-risk insurance about 0.5-3% (typical bands for office to commerce work from a payroll-calculator site, unverified) = about 38-40%. Excludes the new Labor Assistance Fund (FAL, reported 1-3% of payroll from 1 Nov 2026, possibly postponed), mandatory life insurance, vacation (paid time off) and severance accruals. The first ARS 7,003.68/month per employee is exempt from contributions (PwC). Earlier 32-38% omitted the contributions on aguinaldo and ART.

| Contribution | Rate | Notes |
|---|---|---|
| Pension and social services (SIPA, PAMI, family allowances, unemployment) | 18%-20.4% | PwC: 24% standard / 26.4% for service and commerce firms above SME thresholds covers pension and social services (18%-20.4%) plus health (6%). |
| Social health care (Obra Social) | 6% |  |
| Aguinaldo (SAC) | 8.33% accrual (1/12 of annual pay) | Half-year instalments paid June and December |
| Labor Assistance Fund (FAL) - new under Law 27.802 | Reported 1% (large firms) to 2.5%-3% (smaller firms) of payroll | Planned start 1 Nov 2026 after a postponement from 1 Jun 2026; Decree 408/2026 regulates it. Sources disagree on the exact rates. |

Mandatory benefits: Aguinaldo (SAC): two half-bonuses in June and December; Vacation: 14-35 days by tenure; Paid maternity 90 days; Occupational risk insurance (ART); Life insurance (not verified)

## Rules
- Payroll: Monthly
- Probation: Three months under the Labor Contract Law. Law 27.802 (published 6 Mar 2026) is reported to extend it to up to 6 months for most employers, 8 months for firms with 6-100 employees and 12 months for micro firms of up to 5 workers, with 15 days' notice and no severance (Deel; not checked against the law text).
- Notice and severance: Notice (LCT art. 231): 15 days during probation, 1 month under 5 years' service, 2 months for 5+ years. Dismissal without cause: severance of one month's pay per year of service or fraction over three months (law text as quoted by Argentine legal summaries), based on the best normal and habitual monthly pay of the last year. Law 27.802 (in force since 6 Mar 2026) clarifies the base (excludes aguinaldo, vacation pay and non-habitual items; 'habitual' means accrued at least 6 months in the last year) and, per Deel, caps the base at three times the average collective-agreement wage. A court order suspended 82 articles on 30 Mar 2026 and was revoked on 23 Apr 2026, so recheck current status.
- Termination: Dismissal without cause triggers severance; labor reform created a Labor Assistance Fund (FAL) funded by 1% (large firms) or 2.5% (others) of ANSES contributions, effective 1 Nov 2026 (DLA Piper). Reform litigation and implementation status should be rechecked before relying on it.
- Working time: 48 hours per week (Remote); overtime 50% or 100% on holidays and rest days. The 2026 reform introduces hour banks (BA Times, not verified in detail).
- Paid leave: 14 days (under 5 years), 21 (5-10), 28 (10-20), 35 days (20+) (Remote). About 16 national holidays in 2026 (12 fixed, 4 movable) per press calendars, plus possible bridge days; official decree not fetched.
- Minimum wage: ARS 383,800 per month in September 2026, rising by stages to ARS 391,200 in October 2026, 398,800 in November, 406,400 in December and 437,000 by April 2027 (SMVM set by Resolution 4/2026 after the Consejo del Salario failed to agree, per press reports; Boletin Oficial text not fetched). Earlier figure of ARS 341,000 was the January 2026 value.

## Contractors
Misclassification carries serious penalties and fines under Argentine labor law (Remote). Independent contractors (monotributistas/autonomos) must be genuinely autonomous; 2026 reform eased some contractor rules (details not verified).

## EOR
Direct employment requires an Argentine entity (SA/SRL) with AFIP/ARCA and union registrations. Deel claims onboarding in 3-5 business days for standard roles and start dates in as little as 15 days; EOR prices around USD 459-650 per employee per month (aggregator).
Onboarding: EOR 3-5 business days to onboard, start in about 15 days (Deel claim); own entity Not verified from a retrieved source.

## FAQ
**What are employer social security rates?** 24%-26.4% of payroll (PwC), mostly pension (18%-20.4%) and health (6%).

**Is there a 13th-month salary?** Yes. Aguinaldo is paid as two half-bonuses in June and December.

**Has Argentina reformed its labor law?** Yes. Law 27,802 (March 2026) caps severance calculation and creates a FAL fund from 1 Nov 2026 (DLA Piper).

**How long is probation?** Three months.

Unverified: ART and mandatory life insurance rates (ART bands from a payroll calculator, not an official source); FAL exact rates and start date (sources disagree; 1 Nov 2026 start may slip); Probation extensions under Law 27.802 (6/8/12 months) come from one secondary source (Deel); law text not fetched; Severance base cap (3x collective-agreement average) from Deel only; judicial challenges to Law 27.802 may change the picture; Minimum wage schedule from press reports of Resolution 4/2026, not the Boletin Oficial; Peso volatility and current exchange regime (not researched); Contractor rule changes; Own-entity timeline (Deel says 4-5 months); Employer-cost range is a derived estimate (arithmetic in note)

Sources:
- https://taxsummaries.pwc.com/argentina/corporate/other-taxes
- https://remote.com/country-explorer/argentina
- https://www.dlapiper.com/insights/publications/2026/06/argentina-approves-new-labor-regulations-related-to-severance-obligations
- https://www.deel.com/es/hiring/employees/argentina/
- https://estudiovilaplana.com.ar/2026/06/01/decreto-408-2026-reglamentacion-fondo-asistencia-laboral-fal/
- https://www.deel.com/es/blog/reforma-laboral-argentina-guia-empresas-extranjeras/
- https://www.canal26.com/economia/2026/09/02/asi-quedo-el-aumento-del-salario-minimo-vital-y-movil-cuanto-se-cobrara-entre-septiembre-de-2026-y-abril-de-2027/

Not legal or tax advice.
