Looking to hire in Argentina

Argentina provides statutory paid annual leave that increases with seniority, as well as employer-paid sick leave. The leave year starts in January, and unused days generally cannot be carried over.

Paid time off is based on a calendar year, with days released on a pro-rata basis over the year. Unused annual leave cannot be carried over to the next year.

Employees are entitled to employer-paid sick leave of up to 90 days per anniversary period. A medical certificate is required from the first day of sick leave, and unused sick leave cannot be carried over.

Employees in Argentina must submit expenses within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior year expenses must be submitted no later than February 1 of the following year.

All expenses in Argentina must be supported by a tax invoice, a receipt, or another document that contains the required information. These documents must show the date, amount, merchant or service provider, and a clear description of the purchase or service; for tax invoices, the employee’s name is often required. Submitting expenses without the required documentation may lead to income tax being withheld on reimbursements.

Phone, internet, coworking, and software costs can be reimbursed when properly documented. Tax treatment depends on whether the expense is considered a recurring subscription or a business expense tied to specific usage.

Laptops, devices, office equipment, and office supplies used for work can be reimbursed when supported by appropriate documentation. These items are treated as non taxable business expenses.

A wide range of business travel costs can be reimbursed on a non taxable basis when supported by proper documentation. This includes transport, accommodation, insurance, and local travel during the trip.

Meals and groceries linked to business travel are generally non taxable, while similar expenses outside of travel are treated as taxable. Business meals with clients or partners are non taxable when there is a clear business purpose.

Training, courses, books, promotional items, events, and certain gifts can also be reimbursed. Tax treatment depends on the nature of the expense and who receives any gifts.

Employers in Argentina may provide per diem to cover incidental expenses during business travel. The amount and rules can vary by company, trip type, and collective bargaining agreements, and employees are usually required to submit receipts or documentation to support their travel expenses.

Bonuses in Argentina include contractual and discretionary payments in addition to salary, such as incentive payments and commissions. These bonuses are taxed as regular income, including any applicable social security contributions.

Remote employees in Argentina must receive a Work From Home Allowance as a statutory benefit. The default allowance is set to US dollars and converted on the 20th of each month using the central bank exchange rate. It must be offered on the same terms to all employees who qualify, and it is treated as non taxable income.

Employers may also offer a range of discretionary allowances at their own choice. These are optional benefits that can be extended to one or more employees and are treated as taxable income.