Argentine Employer Rates and Thresholds 2026

Argentine employers pay social security (pensions, PAMI, the National Employment Fund and family allowances) and a 6% health contribution to the employee's obra social, on salary and the aguinaldo. The table shows the 20.4% rate for larger services and commerce employers; other private employers pay 18%.

Workers' compensation insurance (ART) is also mandatory, priced by the insurer according to the activity's risk, so it isn't in the table.

Employer costs for a full year, including the aguinaldo and the contributions on it (ART insurance extra):

• Up to 8 hours a day or 48 hours a week; these are maximums, and shorter hours are allowed (check the applicable collective agreement). Night work (9 pm to 6 am) is limited to 7 hours, and designated unhealthy work to 6 hours a day or 36 a week. Management and supervisory roles are excepted from the limits. Overtime pay is set out in the overtime rule below.
• Overtime is paid with a 50% premium on ordinary days and 100% on Saturdays after 1 pm, Sundays and public holidays. Since the 2026 reform, employer and employee can agree in writing to an hours bank or compensatory time off, respecting minimum rest periods.
• 14 calendar days with up to 5 years' service, 21 days from 5 to 10 years, 28 days from 10 to 20 years and 35 days after 20 years (service counted at 31 December). Leave is granted between 1 October and 30 April unless agreed otherwise, with 30 days' written notice, and can be split into periods of at least 7 days by agreement. Vacation days are paid at the monthly salary divided by 25.
• A 13th salary equal to one-twelfth of the year's remuneration, paid in two instalments, by 30 June and 18 December, each equal to 50% of the highest monthly salary in that half-year.

• The first six months of an indefinite contract are a trial period; collective agreements can extend it to 8 months (employers with 6 to 100 workers) or 1 year (up to 5 workers). Either side can end the contract during it without cause, without severance and, since the 2026 reform, without notice. An employer can't use a trial period with the same worker twice.
• Unless a longer period is agreed: 15 days from the employee; from the employer, 1 month with up to 5 years' service and 2 months with more, or pay in lieu. No notice is required during the trial period. If the employer dismisses without notice other than at month end, it also pays salary for the rest of that month.
• After the trial period, one month's salary for each year of service or fraction over three months, with a minimum of one month. The base is the best normal, regular monthly pay in the last year, excluding non-monthly items such as the aguinaldo and vacation pay, capped at three times the average salary of the applicable collective agreement (but never below 67% of the employee's own pay). Since the 2026 reform, collective agreements can replace it with a severance fund, and it is the only compensation for dismissal without cause; dismissals found discriminatory owe an extra 50–100%.
• Approved (homologated) collective agreements (convenios colectivos) apply to every worker in their activity, region or category, whether or not the worker or employer belongs to the signing organisations. Their terms are mandatory and an individual contract can't worsen them, though more favourable individual terms still prevail. Since the 2026 reform, a company-level agreement takes priority over a broader sector agreement, and once an agreement expires only its clauses on individual working conditions and benefits continue until a new agreement takes effect. Contributions to unions that an agreement imposes on non-members are capped at 2% of pay, and contributions to employer bodies at 0.5%.

Changes to these rates and rules, newest first. Every country is covered in our law changes tracker.

• From 6 March 2026: Argentina's labour reform (Law 27.802) takes effect. Law 27.802 amended dozens of articles of the Ley de Contrato de Trabajo: no notice is required during the trial period, severance pay excludes non-monthly items such as the aguinaldo and can be replaced by a collective-agreement severance fund, and employers and employees can agree hours banks for overtime.