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Argentina: Pay and benefits

Original and updating authors: Daniel Orlansky and Felipe Graham, Baker & McKenzie

See the legal services provided by the authors of XpertHR International > Argentina, including any discounts/offers for subscribers.


  • The payment of remuneration by the employer in return for work performed by the employee is an essential element of the employment contract. (See General)
  • Various statutory rules govern the method and frequency of payment of remuneration, and employees must be provided with payslips. (See Payment of wages)
  • Employers may not make any deductions from employees' remuneration except where specifically required or permitted by law. (See Deductions)
  • Employees are entitled to equal pay for equal work and must be remunerated equally for performing the same job with the same degree of efficiency. (See Equal pay)
  • A statutory national minimum wage applies to employees aged 18 and above. (See Minimum wage)
  • All employees and employers are obliged to pay contributions to the statutory public pension scheme. (See Pensions)
  • Employers must withhold employees' income tax at source, and employees and employers must pay statutory social security and other related contributions. (See Income tax and social security)
  • Employees are entitled to paid sick leave of three to 12 months, depending on their length of service and family responsibilities. (See Sick pay)
  • Benefits in kind granted by an employer are considered to form part of remuneration. (See Benefits in kind)
  • The Government has introduced a new law requiring employees to remain in a mandatory health insurance scheme for at least one year. (See Medical coverage modifications and implications for employers)
  • In addition to normal remuneration, employees are entitled to receive an annual "13th month" payment - that is, one extra month's pay each year. Certain allowances may also be payable. (See Bonuses and allowances)