{"id":2444,"date":"2018-04-01T09:36:03","date_gmt":"2018-04-01T12:36:03","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=2444"},"modified":"2022-11-11T12:56:41","modified_gmt":"2022-11-11T15:56:41","slug":"payroll-contributions-for-social-security-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/payroll-contributions-for-social-security-in-argentina\/","title":{"rendered":"Update on the employer\u00b4s payroll contributions for social security in Argentina"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.19.0″ _module_preset=”default” background_enable_image=”off” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_fullwidth_post_title date_format=”j M Y” comments=”off” featured_image=”off” admin_label=”CSP. HEADER POSTS INGLES EMPRESAS” _builder_version=”4.19.0″ _module_preset=”default” title_font=”Source Serif Pro||||||||” title_text_color=”#FFFFFF” title_font_size=”36px” meta_font=”Source Sans Pro||||||||” meta_text_color=”#FFFFFF” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_stops=”rgba(18,17,93,0.5) 0%|rgba(18,17,93,0.5) 100%” background_color_gradient_overlays_image=”on” background_enable_image=”off” background_position=”top_center” custom_margin=”|||0px|false|false” custom_padding=”300px||50px||false|false” animation_style=”fade” global_module=”221777″ saved_tabs=”all” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_fullwidth_post_title][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#f0f3fb 0%|rgba(255,255,255,0) 50%” background_color_gradient_overlays_image=”on” background_enable_image=”off” background_size=”contain” background_position=”top_center” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row _builder_version=”4.16″ background_color=”#FFFFFF” width=”95%” max_width=”950px” custom_padding=”5%|5%|5%|5%|true|true” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||” theme_builder_area=”post_content”][et_pb_text admin_label=”CSP LEGAL BLOG. BODY” _builder_version=”4.19.0″ _module_preset=”default” text_font=”Source Sans Pro||||||||” text_text_color=”#292929″ text_font_size=”20px” text_line_height=”30px” header_font=”Source Serif Pro||||||||” header_text_color=”#292929″ header_2_font=”Source Serif Pro||||||||” header_2_text_color=”#292929″ header_3_font=”Source Serif Pro||||||||” header_3_text_color=”#292929″ width=”670″ hover_enabled=”0″ global_module=”219558″ saved_tabs=”all” global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n

By Law Number 27,430, published on the Official Gazette on 29 December 2017<\/a>[1]<\/span><\/a>, the federal government introduced significant reforms to the tax system, among them modifications to the employer\u00b4s payroll contributions for social security in Argentina<\/a>[2]<\/span><\/a>.<\/p>\n

Employers have mandatory contributions to support the Unique System of Social Security<\/a>[3]<\/span><\/a>, and the healthcare system. After the amendments introduced by Law Number 27,430, the employer\u00b4s payroll contributions for social security in Argentina in relation to the Unique System of Social Security are the following:<\/p>\n

    \n
  1. The general rate is 17.5%. However, if the employer\u2019s principal activity consists in the provision of services or commercial activities and its sales exceed certain amounts (currently AR$ 48,000,000), a 20.7% rate will apply. These rates will be varying until reaching a common 19.5% in the year 2022, all according to the following schedule:<\/li>\n<\/ol>\n\n\n\n\n\n
    \n

    Employer\u00b4s contribution<\/p>\n<\/td>\n

    		\n

    Until 12\/31\/2018<\/p>\n<\/td>\n

    		\n

    Until 12\/31\/2019<\/p>\n<\/td>\n

    		\n

    Until 12\/31\/2020<\/p>\n<\/td>\n

    		\n

    Until 12\/31\/2021<\/p>\n<\/td>\n

    		\n

    As from 1\/1\/2022<\/p>\n<\/td>\n<\/tr>\n

    \n

    All activities, except services and commercial activities with sales exceeding AR$ 48,000,000)<\/p>\n<\/td>\n

    		\n

    17.5%<\/p>\n<\/td>\n

    		\n

    18%<\/p>\n<\/td>\n

    		\n

    18.5%<\/p>\n<\/td>\n

    		\n

    19%<\/p>\n<\/td>\n

    		\n

    19.5%<\/p>\n<\/td>\n<\/tr>\n

    \n

    Services and commercial activities with sales exceeding AR$ 48,000,000)<\/p>\n<\/td>\n

    		\n

    20.7%<\/p>\n<\/td>\n

    		\n

    20.4%<\/p>\n<\/td>\n

    		\n

    20.1%<\/p>\n<\/td>\n

    		\n

    19.8%<\/p>\n<\/td>\n

    		\n

    19.5%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \n
    1. The minimum non-taxable amount will be ranging from AR$ 2,400 (as of the year 2018) to AR$ 12,000 (as of year 2,022), to be updated following the consumer price index.<\/li>\n
    2. According to the provincial jurisdiction the employer does business in, a percentage of the employer\u2019s social security payment may be currently offset against the Valued Added Tax. However, such creditable amount will decrease over time until completely eliminated in the year 2022.<\/li>\n
    3. Special promotion regimes may apply lowering certain contributions. Fuel tax may be set off against employer\u00b4s contribution in certain activities.<\/li>\n
    4. Law Number 27,426 amended the Article Number 252 of the Contract of Employment Law Number 20,744, preventing the employer to request the employee\u00b4s retirement until he\/she has reached 70 years of age<\/a>[4]<\/span><\/a>. However, this very same law brought a relief in employer\u00b4s contributions for those 65-year-old workers who do not retire and continue working: as long as the worker meets the requirements to get the universal basic benefit of the pension system, the employer will not have to pay contributions to the Unique System of Social Security any longer. From that moment on, the employer will just pay contributions for the health care system (6%) and the work risks insurance.<\/li>\n<\/ol>\n

      The employer\u00b4s contribution to support the healthcare system keeps the same rate: 6%.<\/p>\n

      For additional information on this or any other issue related to doing business in Argentina, please, sign up for our\u00a0Legal Blog<\/a>\u00a0or\u00a0contact<\/a>\u00a0us at any time.<\/p>\n

      \n

      \n

      \n

      Mario E. Castro Sammartino<\/p>\n

      <\/a>[1]<\/span><\/a>\u00a0The Spanish version of the legal provisions mentioned in this article may be consulted in the following database:\u00a0http:\/\/www.infoleg.gob.ar<\/a>.<\/p>\n

      <\/a>[2]<\/span><\/a>\u00a0For a brief on Labor Costs in Argentina, please review the following article on our Legal Blog:\u00a0https:\/\/cspabogados.com.ar\/en\/labor-costs-in-argentina\/<\/a>.<\/p>\n

      <\/a>[3]<\/span><\/a>\u00a0Comprised of the Argentine Integrated Pension System (Law Number 24,241) the National Institute of Social Services for Retirees and Pensioners (Law Number 19,032), the National Regime of Family Allowances (Law Number 24,714), and the National Employment Fund (Law Number 24,013)<\/p>\n

      <\/a>[4]<\/span><\/a>\u00a0For more information on this amendment, please, read on our Legal Blog:\u00a0https:\/\/cspabogados.com.ar\/en\/request-for-retirement-in-argentina\/<\/a>.<\/p>\n

      Our 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 or may\u00a0<\/em>contact us\u00a0<\/em><\/a>at your convenience. If you liked the article, please, share it.<\/em><\/p>\n

      \n

      Mario E. Castro Sammartino<\/p>\n

       <\/p>\n

      For additional information on these or any other issues related to doing business in Argentina, please,\u00a0sign up<\/a>\u00a0for our Legal Blog or\u00a0contact 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

       <\/p>\n

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      By Law Number 27,430, published on the Official Gazette on 29 December 2017 , the federal government introduced significant reforms to the tax system, among them modifications to the employer\u00b4s payroll contributions for social security in Argentina<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[25,1274,1183],"tags":[53,42,45],"class_list":["post-2444","post","type-post","status-publish","format-standard","hentry","category-companies","category-doing-business","category-labor-and-social-security","tag-companies-en","tag-doing-business-in-argentina","tag-labor-and-social-security"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2444","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=2444"}],"version-history":[{"count":0,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2444\/revisions"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=2444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=2444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=2444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}