{"id":224989,"date":"2024-10-17T17:39:00","date_gmt":"2024-10-17T20:39:00","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=224989"},"modified":"2026-08-19T13:12:25","modified_gmt":"2026-08-19T16:12:25","slug":"self-employed-worker-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/self-employed-worker-in-argentina\/","title":{"rendered":"When can a person be considered a self-employed worker in Argentina? The new figures of the self-employed worker with collaborators\u00a0"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_pb_fullwidth_section et_section_regular et_block_section\"><div class=\"et_pb_fullwidth_post_title_0 et_pb_post_title et_pb_image_below et_pb_bg_layout_light et_animated et_pb_module\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">When can a person be considered a self-employed worker in Argentina? The new figures of the self-employed worker with collaborators\u00a0<\/h1><p class=\"et_pb_title_meta_container\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">17 Oct 2024<\/span><\/p><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><h2 style=\"font-weight: 400; text-align: justify;\"><strong>1) The self-employed worker in Argentina<\/strong><\/h2>\n<p style=\"font-weight: 400; text-align: justify;\">The question of when a person can be considered a self-employed worker in Argentina has been, and still is, the subject of intense debate.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">The Employment Contract Law No. 20.744 (In Spanish <em>Ley de Contrato de Trabajo<\/em>, hereinafter, the LCT) does not define the characteristics of an employment relationship, making the dividing line between an employee and a self-employed worker difficult to draw on many occasions.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">As commonplaces, scholars and caselaw have frequently resorted to the concepts of insertion in a third-party business organization or subordination (legal, technical, and economic) as delimiting facts between who is a dependent worker and who is not. There is abundant case law in this respect, which we will not review.<\/p>\n<h2 style=\"font-weight: 400; text-align: justify;\"><strong>2) The self-employed worker in Argentina in the regulation of Law No. 27.742 and its regulatory decree<\/strong><\/h2>\n<p>a) Law N\u00ba 27.742<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">The Law of Bases and Starting Points for the Freedom of the Argentine People N\u00ba 27.742 (In Spanish, <em>Ley de Bases y Puntos de Partida para la Libertad de los Argentinos, <\/em>hereinafter, the Bases Law) regulates in its Chapter IV, Article 97, the self-employed worker in Argentina and his or her collaborators.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Its main provisions are:<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(i) It establishes that a self-employed worker can count on up to three other self-employed workers<a href=\"applewebdata:\/\/9B1FBBEB-F0E2-4581-A38F-280DEB1283CF#_ftn1\" name=\"_ftnref1\"><span>[1]<\/span><\/a> to carry out a productive undertaking, but does not define the concepts;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(ii) It determines the total non-existence of labor relationships, neither between the self-employed worker and his \/ her collaborators nor with respect to the third parties that contract their services or works; and<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(iii) The self-employed worker and his collaborators shall have to make an individual contribution of a monthly quota that includes the contribution to the Pension System, to the National System of Social Works and the National Health Insurance System, and to the Occupational Risks System, under the conditions and requirements established by the regulations;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(iv) The autonomy of the self-employed worker and his\/her collaborators shall not exist when any of the typical characteristics of the employment relationship (technical, legal, or economic dependence) is absent, in accordance with the type of activity, trade, or profession in question.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">The figure of the self-employed worker with collaborators has not been incorporated into the LCT, but it must be read in conjunction with two rules of the LCT that were modified by the Bases Law:<\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\">Article 2 of the LCT which, in its paragraph d) added by the Basic Law, excludes from the LCT \u2018Contracts for work, services, agency and all those regulated in the Civil and Commercial Code of the Nation\u2019; and<\/li>\n<li style=\"font-weight: 400; text-align: justify;\">Article 23 of the LCT, which eliminates the presumption of the existence of an employment contract for the mere provision of services, \u2018... when the relationship involves the contracting of works or professional or trade services and the receipts or invoices corresponding to such forms of contracting are issued or the payment is made in accordance with the banking systems determined by the corresponding regulations. This absence of presumption shall extend to all effects, including social security.<\/li>\n<\/ul>\n<p style=\"font-weight: 400; text-align: justify;\">Regarding the self-employed worker in Argentina and their collaborators, the Bases Law has been regulated by Chapter IV of Annex II of Decree No. 847\/2024 (hereinafter, the Regulatory Decree), which we shall now review.<\/p>\n<p>b) The Regulatory Decree<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Article 24 of the Regulatory Decree deals with self-employed workers in Argentina, and the possibility that they may also have independent collaborators, thus regulating Article 97 of the Basic Law.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Its main provisions are:<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(i) Both the self-employed worker in Argentina and his collaborators must have the corresponding tax registrations (as Monotributista or Responsable Inscripto in VAT) and social security registrations (as self-employed in the case of being Responsable Inscripto in VAT);<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(ii) All of them must provide a sworn statement to the Federal Administration of Public Revenues regarding the independent nature of the relationship;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(iii) They may have a system of personal accident coverage, by contracting the respective insurance with an insurance company. This provision contradicts the Basic Law, which establishes that self-employed workers and their collaborators shall be covered by a labour risk management company;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(iv) Contractual freedom for collaborators should not be restricted or limited, and they may:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Carry out activities simultaneously; and<\/li>\n<li>Have the freedom to maintain simultaneous contracts of collaboration, work or provision of services with other contractors.<\/li>\n<\/ul>\n<p style=\"font-weight: 400; text-align: justify;\">(v) The self-employed worker and any of his collaborators may terminate the collaboration relationship at any time. The need to give prior notice is not established, although as these are contracts outside labor law and fall within the contractual freedom of the National Civil and Commercial Code, nothing prevents a written contract from stipulating the obligation to give a certain amount of advance notice and the compensatory consequences of non-fulfillment; and<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">(vi) The autonomy of the self-employed worker and his collaborators will not be such when it is presumed that an employment relationship is substituted by a relationship between the parties with a different legal framework to enjoy the benefits of the autonomous figures. In other words, when there is labor fraud.<\/p>\n<h2 style=\"font-weight: 400; text-align: justify;\"><strong>3) Final considerations<\/strong><\/h2>\n<p style=\"font-weight: 400; text-align: justify;\">To the very brief development of the novel figure of the self-employed worker in Argentina with collaborators, we shall add:<\/p>\n<ul style=\"text-align: justify;\">\n<li>As of the date of this article, the possibility of hiring self-employed workers in Argentina is not yet operational, as there are still aspects to be regulated (such as, for example, the sworn declaration before the AFIP mentioned in 2), b) (ii), or the payment by banking systems mentioned in 2) a) iv));<\/li>\n<li>Simply classifying an employee and his collaborators as self-employed because a contract for work or services is made, or the human resources have their own tax registrations and issue invoices does not in itself exclude the existence of an employment relationship. The employment contract is governed by the principle of the primacy of reality: if, in the face of a dispute, the facts that qualify as an employment relationship are proven, the relationship will be considered to be an employment relationship, regardless of the non-employment contracts that have been entered into, the tax registrations of the human resources might have, and the invoices issued.<\/li>\n<li>Although the penalties for failure to register an employee as self-employed when he\/she was a dependent have been repealed by the Bases Law, the issue is still important because there are still contingencies for incorrect classification.<\/li>\n<li>When a human resource of a company is classified as a self-employed worker in Argentina and, in the face of a conflict, is judged not to be so, there may be differences and salary debts in their favor, as well as social security and trade union debts, among other possible claims that could be filed.<\/li>\n<\/ul>\n<p style=\"font-weight: 400; text-align: justify;\">As final considerations: the regulation of the self-employed worker in Argentina and his collaborators by the Bases Law and its Regulatory Decree is praiseworthy and timely, but its use must be careful and with a correct analysis and prior professional advice, as well as being instrumented in an adequate and well-drafted written contract, which precisely stipulates the nature and content of the relations with the self-employed worker and between him and his collaborators. There will always be a risk of committing labor fraud, a fact that many judges will surely find and that companies should strive to mitigate.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">\n<p style=\"font-weight: 400; text-align: justify;\">\n<p style=\"font-weight: 400; text-align: justify;\">\n<p style=\"font-weight: 400; text-align: justify;\">Mario E. Castro Sammartino<\/p>\n<p style=\"text-align: justify;\"><a href=\"applewebdata:\/\/9B1FBBEB-F0E2-4581-A38F-280DEB1283CF#_ftnref1\" name=\"_ftn1\"><span>[1]<\/span><\/a> This self-employed worker could have, apart from the three collaborators, workers under employment contracts. If this self-employed worker were an employer, this would reinforce the fact of the existence of his own business organization, which would clearly exclude any attempt to establish an employment relationship with the company that hires his\/her services. The same would apply to the collaborators having workers under employment contracts.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Mario E. Castro Sammartino<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">For additional information on these or any other issues related to doing business in Argentina, please,\u00a0<a href=\"http:\/\/eepurl.com\/WuawX\" target=\"_blank\" rel=\"noopener\">sign up<\/a>\u00a0for our Legal Blog or\u00a0<a href=\"https:\/\/cspabogados.com.ar\/contactenos-castro-sammartino-pierini\/\">contact us<\/a>\u00a0at any time.\u00a0Our publications exclusively express the\u00a0author\u00b4s opinion and do not purport to be legal counsel on any case. Should\u00a0you need it, you must consult with your trusted lawyer.\u200b<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_1 et_pb_row et_pb_row_1-4_1-2_1-4 et_block_row et_block_row_1-4_1-2_1-4 et_animated et_pb_row_fullwidth\"><div class=\"et_pb_column_1 et_pb_column et_pb_column_1_4 et_block_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough\"><\/div><div class=\"et_pb_column_2 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_signup_0 et_pb_signup et_pb_newsletter et_pb_subscribe et_pb_no_bg et_pb_bg_layout_light et_pb_text_align_center et_animated et_pb_module et_flex_module\"><div class=\"et_pb_newsletter_description\"><h2 class=\"et_pb_module_header\">Keep in touch with the latest legal news<\/h2><div class=\"et_pb_newsletter_description_content\"><p><span>Sign up to our Legal Blog<\/span><\/p>\n<\/div><\/div><div class=\"et_pb_newsletter_form\"><form method=\"post\" class=\"\"><div class=\"et_pb_newsletter_result et_pb_newsletter_error\"><\/div><div class=\"et_pb_newsletter_result et_pb_newsletter_success\"><h2>Thank you for signing up to our Legal Blog<\/h2><\/div><div class=\"et_pb_newsletter_fields et_flex_module\"><p class=\"et_pb_newsletter_field et_pb_contact_field_last et_pb_contact_field_last_tablet et_pb_contact_field_last_phone\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_signup_email\" style=\"display: none;\">Email<\/label><input class=\"input\" id=\"et_pb_signup_email\" type=\"text\" placeholder=\"Email\" name=\"et_pb_signup_email\" \/><\/p><p class=\"et_pb_newsletter_button_wrap\"><a class=\"et_pb_button et_pb_newsletter_button\" href=\"#\"><span class=\"et_subscribe_loader\"><\/span><span class=\"et_pb_newsletter_button_text\">Sign up<\/span><\/a><\/p><\/div><input type=\"hidden\" name=\"et_pb_signup_provider\" value=\"mailchimp\" \/><input type=\"hidden\" name=\"et_pb_signup_list_id\" value=\"cb74ef436d\" \/><input type=\"hidden\" name=\"et_pb_signup_account_name\" value=\"Mario Eduardo Castro Sammartino\" \/><input type=\"hidden\" name=\"et_pb_signup_ip_address\" value=\"true\" \/><input type=\"hidden\" name=\"et_pb_signup_checksum\" value=\"c02d382115cf8d426bc3859f17ab4b08\" \/><\/form><\/div><\/div><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_pb_text_align_center\"><div class=\"et_pb_text_inner\"><p><span>Follow us on social media<\/span><\/p>\n<\/div><\/div><ul class=\"et_pb_social_media_follow_0 et_pb_social_media_follow clearfix et_pb_bg_layout_light et_pb_text_align_center et_pb_module et_block_module\"><li class=\"et_pb_social_media_follow_network_0 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-facebook et_pb_module et_flex_module\"><a href=\"https:\/\/www.facebook.com\/CastroSammartinoPierini\/\" class=\"icon\" title=\"Follow on Facebook\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_1 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-twitter et_pb_module et_flex_module\"><a href=\"https:\/\/twitter.com\/CSPAbogados1\" class=\"icon\" title=\"Follow on X\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_2 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-linkedin et_pb_module et_flex_module\"><a href=\"https:\/\/ar.linkedin.com\/company\/castro-sammartino-&#038;-pierini-abogados---attorneys-&#038;-counselors-at-law\" class=\"icon\" title=\"Follow on LinkedIn\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_3 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-instagram et_pb_module et_flex_module\"><a href=\"https:\/\/www.instagram.com\/castrosammartino_pierini\/\" class=\"icon\" title=\"Follow on Instagram\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><\/ul><\/div><div class=\"et_pb_column_3 et_pb_column et_pb_column_1_4 et-last-child et_block_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough\"><\/div><\/div><\/div><div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><h1>More publications on companies<\/h1>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_3 et_pb_row et_block_row\"><div class=\"et_pb_column_5 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_blog_0 et_pb_blog et_pb_bg_layout_light et_pb_posts et_pb_module\"><div class=\"et_pb_ajax_pagination_container\"><div class=\"et_pb_blog_posts et_block_module\"><article class=\"et_pb_post et_pb_post_id_225419 clearfix et_pb_blog_item_0_0 post-225419 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg\" width=\"380\" height=\"253\" alt=\"register a foreign company in Argentina - inscribir una sociedad extranjera en Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\">What documents must be prepared to register a foreign company in Argentina?<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 12, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>Registering a foreign company in Argentina to form or participate in a locally incorporated company involves preparing several documents abroad.. We can help you.<\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\" class=\"more-link\">read more...<\/a><\/div><\/article><article class=\"et_pb_post et_pb_post_id_225402 clearfix et_pb_blog_item_0_1 post-225402 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg\" width=\"380\" height=\"254\" alt=\"Establishing a subsidiary in Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\">The Two-Step Process for establishing a subsidiary in Argentina<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 8, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>Establishing a subsidiary in Argentina is a two-step registration process, governed by the General Companies Law No. 19,550 (Ley General de Sociedades), and overseen by the Public Registry (the General Inspectorate of Justice \u2013 Inspecci\u00f3n General de Justicia &#8211; in the Autonomous City of Buenos Aires or equivalent provincial registries).<\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\" class=\"more-link\">read more...<\/a><\/div><\/article><article class=\"et_pb_post et_pb_post_id_225376 clearfix et_pb_blog_item_0_2 post-225376 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg\" width=\"380\" height=\"241\" alt=\"branch vs subsidiary in Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\">Which is better for market entry in Argentina: a branch or a subsidiary?<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 1, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>When a foreign company decides to establish a permanent presence in Argentina, one of the first and most critical decisions is whether to operate through a branch or a subsidiary. <\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\" class=\"more-link\">read more...<\/a><\/div><\/article><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section et_pb_section_parallax\"><span class=\"et-pb-parallax-wrapper\"><span class=\"et-pb-parallax-background et-pb-parallax-background-module--divi-section-4\" style=\"background-image:url(https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2020\/05\/business-01.jpg)\"><\/span><span class=\"et_parallax_gradient\" style=\"background-image:linear-gradient(180deg, rgba(58,52,226,0.93) 0%,rgba(73,108,220,0.7) 100%)\"><\/span><\/span><div class=\"et_pb_row_4 et_pb_row et_pb_equal_columns et_pb_gutters2 et_block_row\"><div class=\"et_pb_column_6 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><h1>Contact us<\/h1>\n<\/div><\/div><div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p style=\"text-align: justify;\">It will be a pleasure to meet you personally at our offices, or to take your call.<\/p>\n<\/div><\/div><div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_animated et_pb_module et_flex_module\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\ue081<\/span><\/span><\/div><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Tte. Gral. Juan Domingo Per\u00f3n 679, 3rd. floor<br \/>C1038AAM - Buenos Aires<\/p>\n<p>Argentina<\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_animated et_pb_module et_flex_module\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf2a0<\/span><\/span><\/div><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p><a href=\"tel:+541143265868\">+54 11 43265868<\/a><br \/><a href=\"tel:+541143265875\">+54 11 43265875<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><h1>Follow us<\/h1>\n<\/div><\/div><ul class=\"et_pb_social_media_follow_1 et_pb_social_media_follow clearfix et_pb_bg_layout_light et_pb_text_align_center et_pb_module et_block_module\"><li class=\"et_pb_social_media_follow_network_4 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-facebook et_pb_module et_flex_module\"><a href=\"https:\/\/www.facebook.com\/CastroSammartinoPierini\/\" class=\"icon\" title=\"Follow on Facebook\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_5 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-twitter et_pb_module et_flex_module\"><a href=\"https:\/\/twitter.com\/CSPAbogados1\" class=\"icon\" title=\"Follow on X\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_6 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-linkedin et_pb_module et_flex_module\"><a href=\"https:\/\/ar.linkedin.com\/company\/castro-sammartino-&#038;-pierini-abogados---attorneys-&#038;-counselors-at-law\" class=\"icon\" title=\"Follow on LinkedIn\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><li class=\"et_pb_social_media_follow_network_7 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-instagram et_pb_module et_flex_module\"><a href=\"https:\/\/www.instagram.com\/castrosammartino_pierini\/\" class=\"icon\" title=\"Follow on Instagram\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a><\/li><\/ul><ul class=\"et_pb_social_media_follow_2 et_pb_social_media_follow clearfix et_pb_bg_layout_light et_pb_module et_block_module\"><\/ul><\/div><div class=\"et_pb_column_7 et_pb_column et_pb_column_2_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_contact_form_0 et_pb_contact_form_container clearfix et_animated et_pb_module et_flex_module\" data-form_unique_num=\"0\" data-form_unique_id=\"7067d836e5cc6b8d0df5f1ee01accc26\" id=\"et_pb_contact_form_1\"><h1 class=\"et_pb_contact_main_title\">Send us an email<\/h1><div class=\"et-pb-contact-message\"><\/div><div class=\"et_pb_contact\"><form class=\"et_pb_contact_form et_flex_module\" method=\"post\" action=\"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/224989\"><div class=\"et_pb_contact_field_0 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"name\" data-type=\"input\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_name_0\">Name<\/label><input type=\"text\" name=\"et_pb_contact_0_name_0\" id=\"et_pb_contact_0_name_0\" class=\"input\" data-required_mark=\"required\" data-field_type=\"input\" data-original_id=\"name\" placeholder=\"Name\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_1 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"email\" data-type=\"email\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_email_1\">Email<\/label><input type=\"text\" name=\"et_pb_contact_0_email_1\" id=\"et_pb_contact_0_email_1\" class=\"input\" data-required_mark=\"required\" data-field_type=\"email\" data-original_id=\"email\" placeholder=\"Email\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_2 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"message\" data-type=\"text\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_message_2\">Message<\/label><textarea name=\"et_pb_contact_0_message_2\" id=\"et_pb_contact_0_message_2\" class=\"et_pb_contact_message input\" data-required_mark=\"required\" data-field_type=\"text\" data-original_id=\"message\" placeholder=\"Message\"><\/textarea><\/div><input type=\"hidden\" name=\"et_pb_contactform_submit_7067d836e5cc6b8d0df5f1ee01accc26\" value=\"et_contact_proccess\" \/><div class=\"et_contact_bottom_container\"><div class=\"et_pb_contact_right et_pb_contact_field\"><p class=\"clearfix\"><label><span class=\"et_pb_contact_captcha_question\">7 + 5<\/span> = <input type=\"text\" size=\"2\" class=\"input et_pb_contact_captcha\" data-first_digit=\"7\" data-second_digit=\"5\" data-required_mark=\"required\" name=\"et_pb_contact_captcha_7067d836e5cc6b8d0df5f1ee01accc26\" autocomplete=\"off\" \/><\/label><\/p><\/div><div class=\"et_pb_button_wrapper\"><button type=\"submit\" name=\"et_builder_submit_button\" class=\"et_pb_button et_pb_contact_submit\">Send<\/button><\/div><\/div><input type=\"hidden\" id=\"_wpnonce-et-pb-contact-form-submitted-7067d836e5cc6b8d0df5f1ee01accc26\" name=\"_wpnonce-et-pb-contact-form-submitted-7067d836e5cc6b8d0df5f1ee01accc26\" value=\"983d1bd4d5\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/224989\" \/><\/form><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>The question of when a person can be considered a self-employed worker in Argentina has been, and still is, the subject of intense debate.<br \/>\nThe Employment Contract Law No. 20.744 does not define the characteristics of an employment relationship, making the dividing line between an employee and a self-employed worker difficult to draw on many occasions.<\/p>\n","protected":false},"author":5,"featured_media":224974,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,1274,2935,1183],"tags":[],"class_list":["post-224989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-companies","category-doing-business","category-labor-and-social-security-en","category-labor-and-social-security"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/224989","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=224989"}],"version-history":[{"count":9,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/224989\/revisions"}],"predecessor-version":[{"id":225936,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/224989\/revisions\/225936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media\/224974"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=224989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=224989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=224989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}