Employer of record in Argentina: cost and rules (2026)
Employing someone in Argentina costs the employer about 40.4% on top of gross salary in statutory contributions and mandatory accruals (of which 10.8% is 13th salary (aguinaldo, SAC) accrual and social security, health insurance and ART on the 13th salary), plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of ARS 2,000,000 per month costs ARS 2,808,432 per month (about $1,818) before any EOR fee.
Employer contributions in Argentina
| Employer contribution | Rate | Base and limits | Source |
|---|---|---|---|
| Employer social security (SIPA pension, PAMI/INSSJP, Employment Fund, family allowances) | 20.4% | gross pay; minimum base ARS 149,592/ | ARCA, Aportes y contribuciones; ANSES Resolución 304/2026 |
| Health insurance contribution (obra social) | 6% | gross pay; minimum base ARS 149,592/ | Ley 23.660 art. 16 a); Ley 27.802 art. 165 (restates 6% for contributions from 1 Jan 2027) |
| Workplace accident insurance (ART), market average | 3.22% | gross pay | Superintendencia de Riesgos del Trabajo (SRT), latest financing statistics (August 2026) |
| 13th salary (aguinaldo, SAC) accrual | 8.3333% (accrual) | gross pay | Ley de Contrato de Trabajo 20.744, arts. 134-135 (SAC) |
| Social security, health insurance and ART on the 13th salary | 2.4683% (accrual) | gross pay; capped at ARS 4,861,685/ | ARCA, Aportes y contribuciones; Leyes 23.660 and 24.241 |
Minimum wage: ARS 398,800 per month. Monthly minimum wage (SMVM) for full-time, monthly-paid workers from 1 November 2026. It rises in monthly steps until April 2027 (December 2026: ARS 406,400). Sector collective agreements usually set higher floors. Source: Resolución 4/2026, Consejo Nacional del Empleo (Boletín Oficial)
Worked example: ARS 2,000,000 gross per month
| Item | Base (ARS) | Per month (ARS) |
|---|---|---|
| Employer social security (SIPA pension, PAMI/INSSJP, Employment Fund, family allowances) | 2,000,000 | 408,000 |
| Health insurance contribution (obra social) | 2,000,000 | 120,000 |
| Workplace accident insurance (ART), market average | 2,000,000 | 64,400 |
| 13th salary (aguinaldo, SAC) accrual | 2,000,000 | 166,666 |
| Social security, health insurance and ART on the 13th salary | 2,000,000 | 49,366 |
| Gross salary | 2,000,000 | |
| Total employer cost (mandatory items) | 2,808,432 |
Contractor, EOR or own entity in Argentina
| Option | Per month | Per month (USD) | Per year | Notes |
|---|---|---|---|---|
| Contractor | ARS 2,007,722 to ARS 2,075,677 | $1,300 to $1,344 | ARS 24,092,666 to ARS 24,908,126 | No employer contributions. Misclassification risk. Includes the contractor-management fee range (management plans only). |
| Employer of record | ARS 3,115,774 to ARS 3,887,990 | $2,017 to $2,517 | ARS 37,389,288 to ARS 46,655,880 | Salary + statutory costs + EOR fee range. |
| Own legal entity | ARS 2,808,432 | $1,818 | ARS 33,701,184 | Salary + statutory costs. Setup, accounting and legal costs are not estimated. |
Contractor
Many foreign companies pay Argentine individuals as independent contractors, usually registered under the simplified monotributo tax regime. These contractors pay their own taxes and have no statutory leave, 13th salary or severance. Argentine law presumes an employment relationship whenever someone provides personal services. A contractor who works like an employee (fixed hours, one client, direction by the company) can be reclassified, with back payment of contributions, 13th salary and severance. The 2026 labour reform changed how this presumption applies to genuine independent contractors, but the risk remains for disguised employment.
Own entity
A foreign company needs a local legal entity (usually an S.R.L. or S.A.) registered with the tax authority (ARCA) and the company registry before it can employ staff directly. Set-up cost and timeline are not given here.
Leave, notice, probation and termination
Annual leave: 14 days. 14 calendar days a year up to 5 years of service, 21 days from 5 to 10 years, 28 days from 10 to 20 years and 35 days after 20 years. Vacation pay is the monthly salary divided by 25 per day. Since the 2026 labour reform, vacation can be split into blocks of at least 7 days.
Public holidays: 17. In 2026 there are 17 national public holidays: the usual 12 fixed and 4 movable ones, plus Monday 9 November for the Pope's visit (decree DNU 1103/2026). One of them (20 June) falls on a Saturday. Three more days (23 March, 10 July, 7 December) are optional non-working days that employers may choose to give. Source: Ley 27.399 and DNU 1103/2026 (holidays); LCT art. 150 (vacation)
Notice
An employer must give one month's notice (or pay in lieu) when the worker has up to five years of service, and two months when service is longer. No notice is due during the probation period. (Employment Contract Law art. 231, as replaced by Law 27.802.)
Probation
The probation period for an open-ended contract is six months. During it either side can end the contract without notice or severance. The worker must be registered from day one. (Employment Contract Law art. 92 bis, as amended by Law 27.742.)
Termination
A dismissal without cause costs one month of salary for each year of service (or fraction over three months), with a minimum of one month. The base is the highest regular monthly pay of the last year, without the 13th salary. It is capped at three times the average salary in the applicable collective agreement, but the cap can never cut it by more than a third. Notice, proportional vacation and 13th salary are due on top. (Employment Contract Law art. 245, as replaced by Law 27.802.)
What the calculator simplifies
- The higher social security rate is used. Employers with a valid MiPyME certificate pay a rate 2.4 points of pay lower.
- ART is a system-wide average for August 2026. The real price depends on the insurer, the activity and the accident record of the company.
- Not included: the small fixed per-worker deduction from the social security base, the Labour Assistance Fund (offset by a matching cut in the employer rate), reduced contributions for new hires under the 2026 formalisation incentive regime (RIFL), and the compulsory group life insurance (a small fixed sum).
- Not included: collective-agreement contributions, union or sector fees and sector pay floors. These vary by agreement.
- The contribution floor and ceiling are reset by ANSES nearly every month. The figures used are those for November 2026.
- Severance, notice pay and other termination costs are not in the monthly figure.
EOR provider prices
| Provider | EOR price (USD) | Contractor price (USD) | Billing and deposit | Source and checked |
|---|---|---|---|---|
| Skuad | from $199 | from $19 | Not published | price page |
| Multiplier | from $459 | from $400 | Annual or monthly contracts (annual about 8% cheaper) | price page |
| Papaya Global | from $499 | from $5 | Not published | price page |
| RemotePeople | from $499 | from $29 | Not published | price page |
| Deel | from $599 | from $49 | Not published | price page |
| G-P (Globalization Partners) | from $599 | from $39 | Not published | price page |
| Remote | from $599 | from $29 | Annual contracts for EOR | price page |
| Oyster | from $699 | from $29 | Monthly or annual | price page |
| Rippling | Price on request (custom quote) | Not published | price page |
Affiliate disclosure: we may join providers' affiliate programmes, so links may become affiliate links. Right now the site has no affiliate links. Order is by published price; ties are listed alphabetically. Read the disclosure.
Calculator for Argentina
FAQ
How much does it cost to employ someone in Argentina?
On top of gross salary, statutory contributions and mandatory accruals add about 40.4% (of which 10.8% is 13th salary (aguinaldo, SAC) accrual and social security, health insurance and ART on the 13th salary) at a gross salary of ARS 2,000,000 per month. That is a total of ARS 2,808,432 per month before any EOR fee.
How much does an employer of record cost in Argentina?
Providers that publish a price list charge $199 to $699 per month for EOR plans ("from" prices, checked 2026-11-14). This is on top of salary and the statutory employer costs above. Source
How much paid leave do employees get in Argentina?
Annual leave is 14 days, plus 17 public holidays. Source
What is the notice period in Argentina?
An employer must give one month's notice (or pay in lieu) when the worker has up to five years of service, and two months when service is longer. No notice is due during the probation period. (Employment Contract Law art. 231, as replaced by Law 27.802.) Source
Is there a probation period in Argentina?
The probation period for an open-ended contract is six months. During it either side can end the contract without notice or severance. The worker must be registered from day one. (Employment Contract Law art. 92 bis, as amended by Law 27.742.) Source
What are the rules on ending employment in Argentina?
A dismissal without cause costs one month of salary for each year of service (or fraction over three months), with a minimum of one month. The base is the highest regular monthly pay of the last year, without the 13th salary. It is capped at three times the average salary in the applicable collective agreement, but the cap can never cut it by more than a third. Notice, proportional vacation and 13th salary are due on top. (Employment Contract Law art. 245, as replaced by Law 27.802.) Source
Sources
- Resolución 4/2026, Consejo Nacional del Empleo (Boletín Oficial)
- ARCA, Aportes y contribuciones; ANSES Resolución 304/2026
- Ley 23.660 art. 16 a); Ley 27.802 art. 165 (restates 6% for contributions from 1 Jan 2027)
- Superintendencia de Riesgos del Trabajo (SRT), latest financing statistics (August 2026)
- Ley de Contrato de Trabajo 20.744, arts. 134-135 (SAC)
- ARCA, Aportes y contribuciones; Leyes 23.660 and 24.241
- Ley 27.399 and DNU 1103/2026 (holidays); LCT art. 150 (vacation)
- iProfesional, probation period after the Ley Bases reform (secondary)