Employer of record in Argentina: costs, aguinaldo and rules
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Employing someone in Argentina costs 30.43% on top of the annual salary once the mandatory aguinaldo is counted, before health (obra social) and work-risk (ART) insurance, driven by employer social security contributions (contribuciones patronales) of 20.40% for large private services and commerce employers, per ARCA (checked October 16, 2026); the EOR's fee is extra, published from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster) when we looked on October 16, 2026. Do not leave out the aguinaldo: the SAC is a thirteenth payment worth 1/12 of annual pay, split into installments due June 30 and December 18, and contributions are charged on it too.
An employer of record in Argentina is an Argentine employer that hires your worker, registers them with ARCA, pays the contribuciones patronales and the aguinaldo, and runs payroll, while you direct the job.
- Employer cost on a sample salary
- 30.43% with SAC and 20.40%…on top of gross pay
- Currency
- ARS
On this page
Argentina's pay rules, after the 2026 reform
Ley 27.802 (Ley de Modernizacion Laboral), published March 6, 2026, amended dozens of Labor Contract Law (LCT) articles. What a budget needs:
- Two contribution rates. 20.40% for private services or commerce employers above the MiPyME limits; 18% for other private employers with a valid MiPyME certificate. A deduction (detraccion) of ARS 7,003.68 per worker per month comes off the base (ARS 17,509.20 for listed sectors), plus ARS 10,000 for employers with up to 25 staff. ARCA shows no cap on employer contributions.
- The aguinaldo (SAC): each installment is 50% of the highest monthly pay in the semester (LCT arts. 121 and 122).
- Probation: 6 months for indefinite contracts (art. 92 bis, as amended by Ley 27.742); a collective agreement can extend it to 8 months for employers of 6 to 100 workers, or 12 months for up to 5 workers.
- Minimum wage steps every month: ARS 391,200 (ARS 1,956 an hour) from October 1, 2026, ARS 398,800 from November 1 and ARS 406,400 from December 1 (Res. 4/2026).
- A new severance fund. The Fondo de Asistencia Laboral is funded by employers at 2.5% (MiPyME) or 1% (others) of the SIPA base and offset by an equal cut in employer contributions. Secondary sources disagree on the start: one says November 2026 pay, another June 1, 2026.
We have not confirmed vacation days, notice periods or the 2026 holiday count, because the consolidated LCT text we could read stops at art. 142. Check them with Argentina's labor ministry or in your EOR's written terms.
Employment costs and rules in Argentina
| Item | Argentina |
|---|---|
| Employer social contributions | 20.40% (large services/commerce employers) or 18% (MiPyME and others) social security, plus health insurance (obra social) and work-risk insurance (ART), not confirmed today |
| What the employer pays | Contribuciones patronales 20.40% for private services or commerce employers with sales above MiPyME limits; 18% for other private employers with a valid MiPyME certificate; detraccion (deduction from base) ARS 7,003.68 per worker per month (ARS 17,509.20 for listed sectors), plus ARS 10,000 for employers with up to 25 employees; from Nov 2026 the Fondo de Asistencia Laboral (FAL): 2.5% MiPyME, 1% others, on the SIPA base, offset against employer contributions (secondary source) |
| Caps and ceilings | Employer contributions: no cap shown on the ARCA page. Employee contributions have a monthly maximum base (base maxima) that ANSES updates; not read today |
| Minimum wage | Salario minimo vital y movil ARS 391,200 per month (ARS 1,956 per hour) from Oct 1, 2026; ARS 398,800 Nov 1; ARS 406,400 Dec 1, 2026 (Res. 4/2026, BO Sept 2 2026) |
| Mandatory bonuses | SAC (aguinaldo): 1/12 of annual pay, paid in two installments due June 30 and Dec 18, each 50% of the highest monthly pay in the semester (LCT arts. 121-122) |
| Probation | 6 months for indefinite contracts (LCT art. 92 bis as amended by Ley 27.742, BO July 8 2024); CBA may extend to 8 months (6 to 100 workers) or 12 months (up to 5 workers) |
| Severance | One month's pay per year of service (LCT art. 245). As amended by Ley 27.802 (Ley de Modernizacion Laboral, BO Mar 6 2026): base excludes SAC, vacation pay and non-monthly bonuses; pay counts as habitual if received in at least 6 of the last 12 months; cap stays at 3x the collective agreement average pay, with a floor of 67% of the computed amount (source_type=secondary: Blog del Contador). Employers fund a Fondo de Asistencia Laboral from Jun 1 2026: 1% of payroll (large firms) or 2.5% (MiPyMEs), offset by an equal cut in employer social security contributions (secondary) |
| Sample salary used | Not computed (no official ARS rate read) |
| Employer cost on that salary | 30.43% with SAC and 20.40% only (1.0833 x 1.204 - 1); 36.93% if the 6% obra social is added |
Checked October 16, 2026. Source type: official (FAL details secondary). Sources are listed at the end of this page.
What an EOR charges to employ someone in Argentina
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Annual cost on a USD 40,000 salary in Argentina
We could not read an official ARS exchange rate, so this example runs in dollars for a salary worth USD 40,000 a year, paid in pesos.
| Line | Per year |
|---|---|
| Annual salary (12 months) | USD 40,000.00 |
| Aguinaldo (SAC), 1/12 | USD 3,333.33 |
| Contribuciones patronales, 20.40% of salary plus SAC | USD 8,840.00 |
| Employer cost (30.43%) | USD 12,173.33 |
| EOR fee at $599 a month | USD 7,188.00 |
| All-in cost | USD 59,361.33 |
Contribution rate: ARCA. SAC rule: LCT arts. 121 and 122 on InfoLeg. Fee: $599, as Deel and Remote list it. Checked Oct 2026.
One twelfth of 40,000 gives the SAC, 3,333.33. Contributions fall on salary and SAC together: 0.204 times 43,333.33 is 8,840.00. The total of 12,173.33 is 30.43% of salary, the same as 1.0833 x 1.204 minus 1. At the 18% MiPyME rate it would be 7,800.00 in contributions and 27.83% in total.
Left out because we have not confirmed them: the obra social health contribution and ART work-risk insurance, both employer costs. We also ignore the detraccion, which would trim the contribution base slightly.
Ending a contract in Argentina
Severance is one month's pay per year of service (LCT art. 245). Under Ley 27.802 the base excludes the SAC, vacation pay and non-monthly bonuses, and pay counts as habitual if received in at least 6 of the last 12 months. The cap stays at 3 times the collective agreement's average pay, with a floor of 67% of the computed amount (secondary source: Blog del Contador). A 4-year employee on the sample salary would be owed 4 months of monthly pay, USD 13,333.33, if under the cap and before notice. Ask whether your provider holds a deposit against it.
Best EOR choices for Argentina
| Provider | Our score | EOR fee per month | Deposit |
|---|---|---|---|
| Multiplier | $459 (annual) or $499 (monthly) | Set from employment costs, fees and notice periods; refunded within 60 days | |
| Oyster | $699 | At least one month of total service cost; credited about 60 days after the end date | |
| Remote | from $599 ($699 in a March 2026 help article) | Reserve or letter of credit may be required; none for startups | |
| Deel | $599 | Not stated by Deel |
HRPricing scores, October 17, 2026; fees and deposit wording from provider sites, October 16, 2026.
Peso payroll funded from dollars makes the exchange rate a real cost. Multiplier's FAQ says it converts at mid-market without a markup (a Trustpilot reviewer in August 2026 disputes that), and Atlas, at $599 plus a country rate, is the only provider that openly says it adds an FX markup. Ask for the rate your invoices will use. More in the best EOR list, our scoring, and the Oyster, Remote and Deel reviews.
Contractors and entities in Argentina
A contractor setup avoids the 30.43% and the severance rule, which is also what a worker could claim if the role proves to be employment. Compare contractor management platforms or a contractor of record. Against a local company, two EOR hires cost $14,376 a year in fees; see EOR or entity and the EOR cost index.
Frequently asked questions
How much does an employer of record cost in Argentina?
What is the aguinaldo in Argentina?
What are employer contributions in Argentina in 2026?
How long is probation in Argentina?
Sources (12)
- Trustpilot: Multiplier reviews (review of Aug 5, 2026, checked Oct 16, 2026)
- Atlas: Atlas pricing (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- arca.gob.ar/relaciones-laborales/empleadores/aportes-y-contribucion... (checked October 16, 2026)
- colegio-escribanos.org.ar/noticias/2026_09_02_Consejo_Salario_Res-4... (checked October 16, 2026)
- servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/t... (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.