Employment Cost Calculator for Argentina
Calculate your complete hiring costs for Argentina employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (Total Employer Contribution) | 24% - 26.4% | Employee's total monthly compensation |
| Health Insurance (Obra Social) | 6% | Employee's salary |
| Labor Risk Insurance (ART) | Varies (avg. 2.12% + fixed cost) | Job's risk level |
| National Employment Fund | 0.94% | Employee's gross salary |
Filing & Compliance
- Register as an employer with the local labor authorities and obtain a Tax Identification Number (CUIT).
- Submit Formulario 931 (F.931) monthly to AFIP, detailing employee contributions.
- Remit taxes and social security payments by the 16th of the month following withholding.
Income Tax Brackets
| Income Range (ARS) | Tax Rate |
|---|---|
| 0 to 1,749,902 | 5% |
| 1,749,902 to 3,499,803 | 9% |
| 3,499,803 to 5,249,704 | 12% |
| 5,249,704 to 7,874,557 | 15% |
| 7,874,557 to 15,749,113 | 19% |
| 15,749,113 to 23,623,670 | 23% |
| 23,623,670 to 35,435,504 | 27% |
| 35,435,504 to 53,153,257 | 31% |
| 53,153,257 and over | 35% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Pension Fund (Jubilación) | 11% | Up to ARS 3,335,458.18 monthly |
| Healthcare (Obra Social) | 3% | Up to ARS 3,335,458.18 monthly |
| Social Services (PAMI) | 3% | Up to ARS 3,335,458.18 monthly |
Personal Allowances
- Basic non-taxable amount.
- Allowance for spouse/conviving partner and dependent children under 18.
- Special deduction for employees in a dependent relationship.
