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Paid annual leave in Argentina depends on the employee’s seniority, provided the employee has worked for at least half of the working days in a respective calendar year:

• Seniority in employment does not exceed 5 years - 14 consecutive days
• Seniority is between 5 to 10 years - 21 consecutive days
• Seniority is between 10 to 20 years - 28 consecutive days
• Seniority exceeds 20 years - 35 consecutive days

Employees are entitled to receive remuneration for their annual leave at the beginning of their leave at the rate of their normal remuneration (set monthly or hourly).

If an employee’s annual leave is interrupted by illness and properly reported, the employee must return on the original end date or, if still unfit, after the paid sick leave period, with any lost vacation days rescheduled.

In Argentina, an employee has the right to sick leave with full pay for a period of up to 3 months per year if their length of service is 5 years or less. If the length of service exceeds 5 years, the employee is entitled to up to 6 months of sick leave. If an employee has family dependents, their entitlement to paid sick leave is doubled. They may receive a salary for up to 6 months (if employed for 5 years or less) or 12 months (if employed for more than 5 years) while unable to work. Employees are also entitled to sick leave without pay for an additional period of 12 months, during which the employer is required to maintain the employment relationship.

The remuneration in these cases is determined by the employee's pay rate at the time of the interruption of services, plus any pay increases the employee would have received under their employment contract, collective bargaining agreement, or any other applicable rules.

Medical certificates used to justify absences due to illness or accident must include the diagnosis, treatment, and the number of days of rest prescribed, and must be issued by a licensed doctor in Argentina and digitally signed through an authorized platform. The employee must also agree to be examined by a doctor chosen by the employer to confirm the diagnosis.

The labor law grants 90 days of paid maternity leave - 45 days before childbirth and the remaining 45 days after the delivery. The employee can reduce the pre-childbirth leave to no less than 10 days and use the remaining accumulated leave post-birth.

Employees on maternity leave are entitled to cash benefits paid from Social Security funds and financed by employer and state contributions. The benefits amount to 100% of the employee's wages for the period of maternity leave, up to 90 days. An employee must have been working with the employer continuously for 3 months or receiving unemployment benefits before the leave.

All male employees are entitled to 2 days of 100% paid paternity leave on the birth of a child, while public workers in Buenos Aires are entitled to 15 days of paid paternity leave and an additional 30 days' paid leave during the first year of birth. Employees can also take 120 days of unpaid leave during the first year of the child's birth.

Minimum Wage

In Argentina, the minimum wage is set according to the following schedule:

• From May 1, 2026, the minimum wage is ARS 363,000 (Argentine Peso) and ARS 1,815 per hour for daily workers.
• From June 1, 2026, the minimum wage is ARS 367,800 (Argentine Peso) and ARS 1,839 per hour for daily workers.
• From July 1, 2026, the minimum wage is ARS 372,400 (Argentine Peso) and ARS 1,862 per hour for daily workers.
• From August 1, 2026, the minimum wage is ARS 376,600 (Argentine Peso) and ARS 1,883 per hour for daily workers.

Overtime, Holiday & Vacation Pay

Employers must pay an overtime rate of 150% of the regular wage on weekdays; and double the regular wage on Saturdays after 1:00 PM, on Sundays, and on public holidays.

Effective March 6, 2026, employers and employees may now voluntarily agree in writing to a bank of hours (banco de horas) system whereby overtime hours are compensated with equivalent rest time rather than premium pay.

Employees are entitled to receive their standard wages during their annual leave, to be paid before starting the leave.

Notice Period

In Argentina, employment contracts can be dissolved:

• By the will of both parties to the contract
• With prior notice in writing

The notice period depends on the length of service, as follows:

• By the employee: 15 days
• By the employer:
  • 1 month for employment up to 5 years
  • 2 months for employment exceeding 5 years

No notice obligation applies during the probationary period.

The notice must be given in writing and clearly state the grounds for the termination of the contract. There are provisions for waiving off notice by paying remuneration instead.

For an employee's resignation to be valid, the employee must formally notify the employer using a telegram, either in physical or digital format, or submit the resignation through the labor authority.

Severance Benefits

In Argentina, employees dismissed without cause are entitled to severance equal to 1 month’s salary per year of service (plus any fraction over 3 months), calculated based on their highest regular monthly salary in the last year. Salary includes only monthly earnings and excludes items such as bonuses or vacation pay, while variable compensation (e.g., commissions or overtime) is averaged over the last 6 months or year, whichever is more favorable. If dismissal is due to economic reasons such as force majeure or lack of work, severance is reduced to half a month’s salary per year of service. The salary base is subject to a cap of 3 times the applicable collective bargaining agreement average, but also a minimum of at least 67% of 1 month’s salary, with total severance never falling below 1 full month. This severance (Article 245) is the only compensation applicable to dismissal without cause, except in cases involving criminal claims.

Collective bargaining agreements or employers may establish alternative severance funds to replace or finance these payments. For fixed-term contracts, severance is only owed if the contract lasts at least 1 year and ends as agreed, in which case the employee receives half a month’s salary per year of service. If terminated early without cause, the employee must be paid as if they had worked through the full term. In cases of discriminatory dismissal, courts may award an additional 50% to 100% of the standard severance.

Starting June 1, 2026, employers must contribute a percentage of payroll (1% for large companies and 2.5% for small and medium-sized enterprises) to a Labor Assistance Fund (FAL) to finance future severance obligations. These contributions offset social security payments and are not an additional cost. The fund can only be used for employees with at least 1 year of service and must accumulate for 6 months before use, but employers remain fully liable for any severance owed. Misuse of the fund can result in significant penalties. Severance must be paid within 3 to 4 business days of termination, pension coverage continues after employment ends, and certain deductions like salary advances, pension contributions, mandatory fees, housing-related payments, and insurance premiums may be taken from the employee’s final pay.

Pension

Argentina’s Unified Social Security System (SUSS) integrates the National Integrated System of Retirement and Pensions (SIJP), with the following contributions:

• Personal contributions of employees in employment relationship at 11% of their salary
• Contributions by employers at 16% of the total salary of their personnel
• Personal contributions of self-employed workers at 27%

The retirement age is 60 years for women and 65 for men; employees must have made 30 years of contributions to be eligible for the full pension. The pension is paid as a combination of a flat-rate universal basic pension, a compensatory benefit according to duration of contributions made, and an additional benefit for permanence.

According to a decree issued in March 2024, starting in July 2024, ANSES will adjust pensions monthly based on the national consumer price index change from 2 months prior, as measured by the National Institute of Statistics and Census (Instituto Nacional de Estadística y Censos, INDEC). Refer to the "Social Security Monetary Indicators" for benefits amounts in the References section.

Dependents/Survivors Benefits

Deceased employees must have fulfilled the following conditions for their dependents or survivors to receive the benefit:

• Have paid 30 years of contributions
• Have contributed 30 months or more within the last 36 months before their death as a regular contributor
• Have contributed 18 months or more within the last 36 months before death as an irregular contributor
• Have contributed 12 months within the last 60 months before death and have half of the total years required by the common or differential regime as an irregular contributor

The pension for the death of an active employee is paid as the percentage of the pension he or she would have been entitled to and calculated as follows:

• 70% for the widow, widower, or cohabitant with no children entitled to a pension
• 50% for the widow, widower, or cohabitant when there are children entitled to a pension
• 20% for each child. If there is no spouse or cohabiting partner entitled to a pension, each child’s share will increase by equally dividing the remaining 50%

The sum of the pensions of all the beneficiaries must not exceed 100% of the benefit to which the deceased person was entitled.

Invalidity Benefits

Individuals who have lost at least 66% of their ability to work are eligible for retirement due to disability before reaching retirement age. This pension is valid for up to 3 years with the possibility of renewal or issuance of permanent disability.

• In the case of employees who have the right to receive temporary retirement due to disability and are making contributions regularly as required by law - 70% of the base income
• In the case of employees who have the right to receive temporary retirement due to disability and are not making contributions regularly as required by law - 50% of the base income

In addition to contributory pension, persons who have a disability of at least 66% may be eligible for the non-contributory pension, if they fulfill certain conditions.

According to a decree issued in March 2024, starting in July 2024, ANSES will adjust pensions monthly based on the national consumer price index change from 2 months prior, as measured by the National Institute of Statistics and Census (Instituto Nacional de Estadística y Censos, INDEC).

Personal Income Tax

Residents are taxed on their income from sources inside or outside of the country. Non-residents - persons who stay in the country for more than 6 months - are taxed on their income only from sources in Argentina. The fiscal year runs from January 1 through December 31.

Income tax in Argentina varies depending on income. It is calculated as a fixed sum plus a surcharge percentage applied to the difference, depending on the income bracket, and ranges from 5% to 35% on net taxable income (gross income after allowable deductions). For employees, tax is withheld at source by the employer under the retention regime. Both the income brackets and the personal deduction amounts are adjusted twice a year in January and July to reflect inflation, meaning the applicable figures change within the fiscal year itself.

Visas

• Tourist visa - Granted for tourism purpose, allows stay for up to 90 days.
• Business visa - Granted for business activities, allows stay for up to 60 days. Applicants are required to submit proof of accommodation.
• Visa to attend congresses and fairs, or to carry out technical, scientific, artistic or professional activities - Authorized period of stay for this type of visa is up to 30 days. Applicants must submit proof of activity.
• Student visa - Granted for studying in Argentina. There are 2 types of student visas: Student visa +365 for stays of more than 1 year and Student visa -365 for stays of less than 1 year. Applicants must submit proof of admission and sufficient economic means to pay for stay and studies.
• Family reunification visa - Granted to the spouse, child or parent of a native Argentine citizen, naturalized or by choice or a foreigner with permanent residence.
• Visa for religious persons of non-catholic worship - Granted for temporary residence.
• Visa for religious persons of catholic worship - Granted for temporary residence.
• Nationality visa - Available to nationals of MERCOSUR member countries (Argentina, Brazil, Paraguay, Uruguay) or associated states (Bolivia, Chile, Colombia, Ecuador, Guyana, Peru, Suriname) and allows the temporary residence of the foreigner in the Argentine Republic for a period of 2 years.
• Work visa - Granted for employment in Argentina. Applicants must submit proof of residence, criminal record, signed employment contract.
• Visa for expatriate staff (transferred personnel) - Granted for employment in Argentina. Applicants must submit proof of residence, criminal record, proof issued by the receiving subsidiary or entity in the Argentine Republic, stating the RENURE number of said entity, the reason for the transfer to Argentina, the length of stay, the monthly remuneration to be received and the person to be paid.
• Digital nomad visa - Nationals from countries exempt from tourist visa requirements may apply for this visa, which permits remote work while residing in the country. The visa allows a stay of up to 180 days, with the possibility of extension in certain cases.

Work Permits

Applicants must submit the required documents to the Consular Office. Consular authorities may require supplementary or additional documents if necessary. Required documents and procedures include a valid passport, photographs, an application form, proof of address, an employment contract, proof of insurance, a certificate of good conduct from the current country of residence, as well as consular fees and a consular interview. The permit is generally issued in the form of a temporary residence visa linked to employment and may run until the expiration date specified at entry. There is a limit of 2 authorizations within a 12-month period.

In Argentina, the Employment Contract Law states that persons must be above 18 years of age to enter into an employment contract. An employment agreement can be concluded with individuals ages 16-18 with the authorization of their parents or guardians. Persons aged 14 to 16 can be employed in family companies (owned by their father, mother, or guardian), but with certain limitations.

The workday duration cannot exceed 6 hours per day (36 hours per week) for employees aged 16 to 18. The duration cannot exceed 7 hours if the working hours are unequally distributed. The work duration for persons under 16 years of age may be extended to 8 hours per day (48 hours per week) if authorized by the labor administrative authority of each jurisdiction.