Unemployment — employer

Argentina's unemployment insurance system requires employers to contribute to the Sistema Integrado de Jubilaciones y Pensiones (SIJP) or Sistema de Seguridad Social Integral (SUSS), which includes unemployment coverage. The current employer contribution rate is 10.17 percent of gross monthly wages, calculated on the taxable salary base. This contribution funds unemployment benefits, disability insurance, and survivor pensions for eligible workers.

The unemployment insurance scheme covers private sector employees and is mandatory for all employers with registered workers. Benefits are payable to workers who lose employment through no fault of their own and meet contribution history requirements, typically a minimum of three months of contributions in the twelve months preceding job loss. The benefit amount is calculated as a percentage of the worker's average salary during the contribution period, with maximum and minimum limits adjusted periodically.

The governing framework is established under Law 24,241 (Sistema Integrado de Jubilaciones y Pensiones) and subsequent amendments, including Law 26,425 which created the SUSS as an alternative system. The Administración Federal de Ingresos Públicos (AFIP) oversees compliance and collection of contributions.

Recent regulatory updates have adjusted contribution rates and benefit parameters to reflect inflation and economic conditions. Employers must remit contributions monthly through AFIP's electronic payment system and maintain detailed payroll records documenting gross wages and deductions. Failure to remit contributions exposes employers to penalties, interest charges, and potential legal action. Payroll teams must ensure accurate calculation of the 10.17 percent rate on all covered employees and timely submission of contributions to remain compliant with Argentine labor law.