Hire employees in Argentina using an Employer of Record

Argentina rewrote much of its employment law in 2026. The Labour Modernisation Law (Law 27,802) and its regulations changed contractor presumptions, working-time arrangements and severance rules, and they add a new employer-funded Labour Assistance Fund from 1 November 2026. Some things didn't change: the aguinaldo is still paid in two halves, in June and December, and the minimum wage still moves almost every month.

We used the official consolidated Labour Contract Law (Law 20,744), ARCA, which runs tax and social security, the Wage Council and INDEC. Links to each are gathered at the end of the page.

What are the ways to hire in Argentina?

An Argentine company of your own, an independent contractor or an employer of record (EOR): which one depends on headcount and how you'll manage the person.

An Argentine company fits a permanent team. You register as an employer with ARCA and take on payroll, contributions, ART and life cover yourself.

An independent contractor has to be independent in practice. Articles 21 to 23 of the Labour Contract Law define employment as paid work under another person's dependency, and while the 2026 wording narrows the presumption for some invoiced services, an invoice alone doesn't change an employee's status.

For independent work, Hire with Columbus can run the contractor agreement and payments from $22.50 per contractor per month. An EOR employs the person in Argentina for you, from $179/month per employee with Hire with Columbus, and onboarding is typically 2 to 3 days.

Who counts as the employer in Argentina

Under article 29, the entity that registers the employment relationship is the direct employer. The business that uses the worker can still be jointly liable for employment and social security obligations that arise from the work done for it.

So confirm which Argentine entity registers and employs your hire, and agree who handles hours, leave, safety and complaints day to day.

What does an Argentine contract need?

Put the legal employer, duties, start date, location, contract type, probation, hours, salary, currency, payday, leave and exit process in writing. Identify the collective agreement and job category that apply before you set the offer.

The employee must be registered with ARCA by the day before they start work. Probation doesn't change that: contributions and employment rights apply from the first day.

Probation

The general probation period for an open-ended contract is six months. A collective agreement can extend it to eight months for employers with 6 to 100 workers, or to a year for employers with up to five. The same employer can't put the same person on probation twice, and no employer notice is required to end a job during probation.

Fixed-term contracts

Open-ended employment is the default. A fixed term needs a written end date and work that justifies it, and can't exceed five years. Notice of the end date is normally due one to two months beforehand.

What does an Argentine payroll include?

Monthly salaries are due within four working days after the end of the month. Pay goes into an account in the employee's name at a bank or official savings institution. The law allows pay in Argentine pesos or a foreign currency, so agree the currency with your provider.

Minimum wage and average pay

The national minimum wage is set by the Wage Council and steps up month by month. Under Resolution 4/2026, the full-time monthly minimum is:

A collective agreement can require a higher minimum for the role, so check it first.

INDEC's household survey gives mean monthly income from the main job of ARS 1,136,558 for employees in the first quarter of 2026, across 31 urban areas. The figures cover January to March, so treat them as a rough guide.

The aguinaldo (SAC)

The Sueldo Anual Complementario, usually called the aguinaldo, is a mandatory 13th salary. It's paid in two instalments, by 30 June and by 18 December. Each is 50% of the highest monthly pay in that half-year.

Employees who leave part-way through get a proportional amount.

Employer contributions

ARCA sets the standard employer social security rate at 20.40% for qualifying larger service and commerce employers, and 18% for other covered employers. Employer health contributions add another 6%.

On top of that, every employer needs occupational-risk insurance through an ART, priced by activity and risk, and compulsory group life insurance. Together, these mean there's no single all-in rate.

Employees pay 11% for retirement, 3% for PAMI (the retirees' health institute) and 3% for health cover. In September 2026, the pension contribution base ran from a minimum of ARS 144,363.55 to a maximum of ARS 4,691,748.47 a month.

A worked example

ARCA's figures give this illustration. On an ARS 1,000,000 monthly salary, at the 18% employer rate with only the general ARS 7,003.68 base deduction, employer social security is ARS 178,739.34. Adding 6% employer health cover brings salary plus contributions to ARS 1,238,739.34 a month.

ART, life cover, the aguinaldo, vacation pay, collective-agreement charges and EOR fees come on top. Other salaries can be modelled in the Argentina cost calculator.

New 2026 schemes

The RIFL hiring incentive can cut specified employer contributions for eligible new hires for 48 months: 2% for the pension, employment and family-allowance systems, and 3% for PAMI. Eligibility depends on the worker's previous situation, and recent rehires are excluded.

The Labour Assistance Fund starts on 1 November 2026. Employers pay 1% if they're large, or 2.5% if they're a qualifying small or medium business, with a matching reduction in some social security contributions. The fund supports covered exit payments, but it doesn't remove the employer's severance liability.

Income tax

Income tax is withheld through payroll on a cumulative basis. ARCA's withholding table for July to December 2026 has marginal rates of 5%, 9%, 12%, 15%, 19%, 23%, 27%, 31% and 35%. They apply to net taxable income after personal deductions, which depend on the employee's family situation.

What are the hours and overtime limits?

The general limit is 8 hours a day or 48 hours a week. Employees get at least 12 hours of rest between working days, and the general weekly rest runs from Saturday at 13:00 to midnight on Sunday.

Overtime pays a 50% premium on ordinary days and 100% on Saturdays after 13:00, Sundays and public holidays. It's limited to 30 hours a month and 200 a year without prior authorisation. A full night shift, generally between 21:00 and 06:00, is limited to seven hours.

The 2026 rules also allow a voluntary written hours bank or compensatory rest instead of overtime pay. The agreement must set out its limits and keep records both sides can check.

Remote work

Remote work currently falls under Law 27,555: written working hours, a right to disconnect, equipment support and compensation for connectivity costs. Law 27,802 repeals it from 1 January 2027, so keep those duties in contracts until then.

How much leave do Argentine employees get?

Annual leave

Annual leave is counted in calendar days and grows with service:

Fourteen calendar days is about 10 working days. The usual vacation season runs from 1 October to 30 April, with 30 days' written notice of the dates. Vacation pay is the monthly salary divided by 25 for each day, paid when the leave starts.

Public holidays

The official 2026 calendar has 16 national public holidays. It separately lists tourist non-working days on 23 March, 10 July and 7 December, which follow different rules. Work on a national public holiday is generally paid double.

Sick leave

For an illness or accident unrelated to work, the employer keeps paying salary for three months up to five years of service, or six months after that. With family responsibilities, those periods double to six and twelve months. After paid sick leave ends, the job is generally kept open for another year.

Employees notify illness on the first missed day, and the 2026 rules require an electronic medical certificate.

Family and other leave

During maternity leave, eligible employees receive the social security maternity allowance. Afterwards, an employee with a year's service can choose three to six months of unpaid leave, and breastfeeding employees get two half-hour breaks a day for up to a year.

How do notice and severance work in Argentina?

Notice

Outside probation, employer notice is one month up to five years of service and two months after that. If notice isn't given, pay in lieu is due. Employees give 15 days' notice when they resign, using an authenticated telegram or the labour authority's process, not an ordinary email.

Severance

For a dismissal without cause after probation, severance is one month's salary for each year of service, plus a month for any remaining fraction over three months. The minimum is one month. So two years and four months counts as three months' pay, and five years and two months as five.

The base is the highest normal monthly pay from the last year, leaving out the aguinaldo and vacation pay. A collective-agreement cap of three times its average salary can apply, but it can't cut the base below 67% of the employee's pay.

Final pay and termination amounts are due within four working days of the end of employment. Pregnancy, maternity, marriage and union roles bring extra protections, so check them before you act.

What does a foreign hire need?

Permanent residents can generally work, and temporary residents within their authorised stay. The migrant-worker residence route needs a signed pre-contract and the employer's tax and migration registration, and gives a one-year renewable residence.

Nationals of Mercosur and associated countries can apply for a two-year temporary residence based on nationality. The digital-nomad residence is for remote work for clients abroad, not for employment by an Argentine EOR.

What has changed recently?

• 2026: Labour Modernisation Law (Law 27,802). Written hours banks, a new severance base, a narrower contractor presumption and the RIFL hiring incentive, with Decree 407/2026 setting out the regulations.
• 1 September 2026: minimum wage. ARS 383,800 a month, then rising each month under Resolution 4/2026.
• 1 November 2026 (coming): Labour Assistance Fund. A new employer contribution of 1% or 2.5%.
• 1 January 2027 (coming): remote work law repealed. Law 27,555 stops applying.

Argentine hiring through Hire with Columbus

Hire with Columbus is the employer in Argentina, so ARCA registration, the contract, payroll, contributions, ART and life cover, the aguinaldo and income tax withholding are handled for you. You decide who to hire and what they work on.

Employees from $179/month, contractors from $22.50/month, and onboarding in about 2 to 3 days after acceptance. Model a salary in the Argentina cost calculator, compare pricing or get started.