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All expenses must be backed by a tax invoice, receipt, or another document that shows the required details. These documents generally need to state the date, amount, merchant or service provider, a clear description of the goods or services, and often the employee’s name to meet local requirements. Missing or incomplete documentation can lead to reimbursements being treated as taxable income.
Employment in Argentina
Minimum wage
ARS 3,864,000
Employer costs
26.47%
Employee contribution
17%
Employee tax
5–35%
Argentina sets a statutory minimum wage of ARS 3864000 per year. Employers also budget for social security contributions covering items such as family allowance, health insurance, labor risk insurance, life insurance, pension insurance, retiree services, and unemployment insurance, with an indicative overall employer burden of 26.47%. Employees contribute to social security through health insurance, pension insurance, and retiree services at a flat 17% headline rate. Personal income tax is progressive, with rates ranging from 5–35%, but detailed band thresholds are not specified here.
Onboarding time
We can help you get a new employee started in Argentina fast. The minimum onboarding time we need is only 48 hours. Our team ensures fast, compliant employee onboarding and payroll processing. The onboarding timeline starts once the employee submits all required information via the NEO platform.
Payroll
Payroll in Argentina includes significant employee social security contributions alongside a broader set of employer-funded benefits. Employee deductions are applied at flat rates for several core programs, while employer contributions cover multiple insurance and social security components without a single flat rate applying in all cases.
Employee payroll contributions
| Component | Rate |
|---|---|
| Health Insurance | 17% |
| Pension Insurance | 17% |
| Retiree Services | 17% |
Employer payroll components
| Component | Rate |
|---|---|
| Family Allowance | Not specified |
| Health Insurance | Not specified |
| Labor Risk Insurance | Not specified |
| Life Insurance | Not specified |
| Pension Insurance | Not specified |
| Retiree Services | Not specified |
| Unemployment Insurance | Not specified |
Minimum wages
Annual minimum wage
ARS 3864000
Working hours
Standard working time in Argentina is based on a weekly cap spread across the usual Monday to Friday workweek. Employers should design schedules to stay within these limits unless a specific arrangement or exception applies.
Standard working hours
48 hours per week, Monday to Friday
Leave
Argentina provides both general paid time off and sick leave, each with its own accrual pattern and documentation rules. Employers should track entitlements carefully to stay aligned with local expectations and medical certification requirements.
Paid time off
| Leave type | Accrual | Carry-over | Medical certificate |
|---|---|---|---|
| General paid time off | 14 days per year; accrues every 1 year | No carry-over of unused days | Not required |
| Sick leave | 90 days; accrues every 1 year | No carry-over of unused days | Required from day 1 of absence |
Public holidays
Argentina observes a mix of national, historical, and religious public holidays throughout the year. These dates should be factored into workforce planning, scheduling, and holiday pay calculations.
Public holidays in 2026
| Date | Holiday |
|---|---|
| 2026-01-01 | New Year's Day |
| 2026-02-16 | Carnival Monday |
| 2026-02-17 | Carnival Tuesday |
| 2026-03-24 | National Day of Remembrance for Truth and Justice |
| 2026-04-02 | Veteran's Day and the Fallen in the Malvinas War |
| 2026-04-02 | Maundy Thursday |
| 2026-04-03 | Good Friday |
| 2026-05-01 | Labor Day |
| 2026-05-25 | May Revolution Day |
| 2026-06-15 | Pass to the Immortality of General Don Martín Miguel de Güemes |
| 2026-06-20 | Pass to the Immortality of General Don Manuel Belgrano |
| 2026-07-09 | Independence Day |
| 2026-08-17 | Pass to the Immortality of General Don José de San Martín |
| 2026-10-12 | Respect for Cultural Diversity Day |
| 2026-11-23 | National Sovereignty Day |
| 2026-12-08 | Immaculate Conception |
| 2026-12-25 | Christmas Day |
Expenses
Employees in Argentina must respect strict submission deadlines for expense claims. Late submissions can be rejected, especially for expenses from a prior tax year.
Submission deadlines
| Expense type | Action and deadline |
|---|---|
| Current year's expenses | Submit within 60 days of expense date or 30 days after return from business travel, whichever is later |
| Prior year's expenses | Submit by February 1 of the following year |
Documentation standards
Communication and workspace
Communication and workspace costs are reimbursable, but tax treatment depends on the type of charge and documentation. Phone and internet services, coworking spaces, and software each follow slightly different rules.
| Expense | Taxation |
|---|---|
| Phone subscriptions and charges | Phone charges supported by a tax invoice are Non taxable; recurring subscriptions are Taxable and reclassified as allowances |
| Internet subscriptions and charges | Taxable; reclassified as allowances |
| Coworking space | Non taxable |
| Software | Non taxable |
Equipment and supplies
Work equipment and office supplies used for business purposes can be reimbursed tax-free when properly documented. This includes laptops and other devices, office equipment, and everyday office supplies, all supported by compliant invoices or receipts that show the key transaction details and, where applicable, the employee’s name.
| Expense | Taxation |
|---|---|
| Laptop and devices | Non taxable |
| Office equipment | Non taxable |
| Office supplies | Non taxable |
Travel
Most business travel expenses are non taxable when they are properly documented and clearly business-related. This covers transport, accommodation, insurance, and related costs, with specific treatment for mileage claims calculated through a mileage tool.
| Expense | Taxation |
|---|---|
| Travel insurance | Business travel: Non taxable |
| Visa fees | Non taxable |
| Accommodation (hotels, Airbnb) | Non taxable |
| Flight | Non taxable |
| Taxi | Non taxable |
| Train | Non taxable |
| Car rental | Non taxable |
| Public transportation | Non taxable |
| Parking and tolls | Non taxable |
| Fuel | Non taxable |
| Mileage | Non taxable |
Meals and entertainment
Meals and entertainment are treated differently for tax purposes depending on whether they occur during business travel or in a non-travel context, and whether there is a clear business purpose. Business meals with clients or partners and meals or groceries during business trips can be non taxable, while similar items outside travel are usually taxable.
| Expense | Taxation |
|---|---|
| Breakfast, lunch and dinner | Business travel: Non taxable; non-travel: Taxable |
| Meal with client or partner | Business meals with clients, prospective clients, and business partners with a clear business purpose are Non taxable |
| Groceries | Business travel: Non taxable; non-travel: Taxable |
Other expenses
A range of other business-related costs can also be reimbursed, generally tax-free when they are clearly for business purposes and supported by proper documentation. Gifts require special attention because tax treatment differs for gifts to employees versus clients.
| Expense | Taxation |
|---|---|
| Training, courses, and books | Non taxable |
| Promotional items and events | Non taxable |
| Gifts for employees or clients | Gifts to clients are Non taxable; gifts to employees are usually Taxable |
Per diem
Employers may provide per diem allowances to cover incidental expenses during business travel. The amount and rules can vary by company, trip type, and collective bargaining agreement, and employees are usually expected to keep receipts or other documentation to support their travel spending.
Bonuses
Bonuses in Argentina include both contractual and discretionary payments such as incentives and commissions. These amounts are taxed as regular income and are subject to the usual social security contributions.
Allowances
In Argentina, allowances can be statutory or discretionary and are generally treated as taxable income unless specifically noted otherwise. Employers can offer a mix of mandatory remote-work support and optional perks such as wellness or insurance-related allowances.
Remote employees in Argentina must receive a Work From Home Allowance. A default amount of US$50 per month is commonly used, paid in US dollars and converted on the 20th of each month using the central bank exchange rate, and it must be offered on equal terms to all employees. This allowance is treated as Non taxable.
Allowance types
| Type | Status | Taxation | Limitations |
|---|---|---|---|
| Work From Home Allowance | Statutory | Non taxable | Statutory requirement for all remote workers; must be offered equally to all employees |
| Gym Membership | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
| Wellness Allowance | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
| Medical Insurance | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
| Life Insurance | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
| Relocation Allowance | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
| Utilities | Optional | Taxable | May be offered to one or more employees at the employer's discretion |
Termination
Termination practices in Argentina are shaped by minimum notice rules and a defined probationary period. Employers should build these timelines into contracts and workforce planning to remain compliant.
Notice and probation
| Policy | Standard rule |
|---|---|
| Notice period | At least 30 days' notice after probation; at least 15 days during probation |
| Probation period | Up to 90 days |
