Social security — employer

Argentina's employer social security contribution system requires businesses to remit mandatory payroll deductions to the state social security fund. As of 2024, employers must contribute approximately 23.6% of gross wages to cover pension, health insurance, disability, and unemployment benefits. This percentage applies to all employees earning above the minimum wage threshold and is calculated on the employee's gross salary before personal income tax deductions.

The system is governed by Law 24,241 (Pension System Reform Law) and Law 23,660 (Health Insurance Law), administered by ANSES (Administración Nacional de la Seguridad Social). Employers must register with AFIP (Administración Federal de Ingresos Públicos) and maintain current contribution records. The contribution rate has been subject to periodic adjustments; the current 23.6% rate reflects recent statutory modifications aimed at sustaining the social security system's solvency.

Employers must withhold employee contributions (approximately 11% of gross salary) separately and remit both employer and employee portions monthly to ANSES through AFIP's online portal. Failure to remit contributions on time incurs penalties, interest charges, and potential legal liability. Payroll teams must maintain detailed records of all contributions by employee and ensure compliance with monthly filing deadlines, typically the 17th of the following month. Accurate calculation is critical, as ANSES conducts regular audits and discrepancies can result in substantial back-payment obligations plus administrative sanctions. Employers should verify current rates annually, as contribution percentages are subject to legislative change.