What are the Social Security Contributions (Seguridad Social) required for Employers in Argentina?

Modified on: Thu, 23 Oct, 2025 at 5:06 PM

Employers in Argentina are legally required to make several mandatory contributions on behalf of their employees to the social security system, which provides retirement, health, unemployment, accident, and life-insurance coverage.

These contributions finance benefits such as pensions, healthcare, family allowances, occupational risk insurance, and compulsory life insurance.

Contributions are paid monthly through the AFIP Form 931 (Declaración Jurada y Pago de Cargas Sociales).

Employer Social Security Contributions (Aportes Patronales)

Employer contributions represent approximately 24 % – 27 % of the employee’s gross salary, depending on the sector (e.g., services, trade, industry) and company size.

Concept	Typical Employer Rate	Description
Retirement / Pension (SIPA)	10.17 % – 12.35 %	Contribution to the National Pension System (Sistema Integrado Previsional Argentino – SIPA), managed by ANSES.
Family Allowances (Asignaciones Familiares)	4.44 %	Funds the family-benefit system providing allowances for dependents.
Health Insurance (Obra Social)	6 %	Provides medical coverage through an approved health fund or obra social.
National Employment Fund (Fondo Nacional de Empleo)	1.11 %	Used for unemployment insurance and related social programs.
Labor Risk Insurance (ART)	~ 2.5 % (varies by activity)	Mandatory insurance against work accidents and occupational diseases, paid to an authorized ART provider.
Compulsory Collective Life Insurance (SCVO / SVCO)	Fixed monthly premium per employee (see § 5 below)	Mandatory life-insurance policy that covers employees in case of death, under Decreto 1567/74.
Other contributions (varies)	Sector-specific	Some collective bargaining agreements (CCTs) impose additional employer contributions (e.g., union insurance, training funds, mutual funds).

Note: Actual contribution rates vary depending on company classification under Decree 814/2001 and any subsequent reforms. Always confirm the applicable rate for your activity.

Employee Social Security Contributions (Descuentos al Empleado)

Employers must also withhold contributions from employee salaries and remit them to ARCA along with the employer’s portion.

Concept	Employee Rate	Description
Retirement / Pension (SIPA)	11 %	Funds individual retirement benefits.
Health Insurance (Obra Social)	3 %	Provides basic medical coverage.
INSSJP (PAMI – social services for retirees)	3 %	Supports health and welfare services for retirees.

Total employee contribution: 17 % of gross salary.
Employers must ensure correct withholding, declaration, and payment via Form 931.

Labor Risk Insurance (ART)

All employers must affiliate with an authorized Aseguradora de Riesgos del Trabajo (ART).

Covers accidents at work and occupational illnesses.
The employer pays a monthly premium, typically between 1 % and 4 % of payroll, depending on the company’s industry and risk classification.
Managed under Law 24.557 and regulated by the Superintendencia de Riesgos del Trabajo (SRT).

Compulsory Collective Life Insurance (SCVO / SVCO)

Legal Basis:

Decree 1567/74, modified by Res. SRT 467/2021 and subsequent updates.

Key Points:

Applies to all employees in dependent relationships.
Employers must contract or participate in a Compulsory Collective Life Insurance policy (Seguro Colectivo de Vida Obligatorio).
Premiums are paid monthly and declared through AFIP Form 931.

Item	Detail (as of 2025)
Premium amount	AR$ 334.67 per employee per month (updated annually)
Sum insured	Equivalent to 5.5 × Salario Mínimo Vital y Móvil (SMVM)
Coverage	Death of the employee, regardless of cause or time (work-related or not).
Beneficiaries	Spouse, heirs, or designated beneficiaries.
Issuance fee	Ranges from AR$ 12 – AR$ 25 per company depending on headcount.

Employers must keep proof of coverage and payment.
Non-compliance can lead to administrative penalties and liability for unpaid benefits.

Some collective bargaining agreements (CCTs) also impose additional voluntary or supplementary life-insurance plans (e.g., Commerce CCT 130/75, Article 97).

Payment Process

Payroll closing: Calculate gross salaries and all contributions.
Withholding: Deduct employee contributions (17 %).
Employer portion: Add employer social security and insurance contributions.
Declaration: Submit through AFIP Form 931 (monthly).
Payment deadline: As per AFIP calendar (typically between the 9th–15th of the following month).

Failure to report or pay on time may result in fines, surcharges, and interest.

Reporting & Recordkeeping

Employers must:

Register each employee with AFIP before the start of employment.
Maintain records of all contributions, insurance policies, and payments.
Keep receipts of ART and SCVO coverage.
Provide employees with detailed pay slips showing all deductions and contributions.

Additional Employer Obligations

Trade Union Contributions: Depending on sector, employers may withhold and remit union dues or employer contributions to union funds.
Training / Professional Funds: Some CCTs require contributions to professional training programs or mutual funds.
Tax Withholding: Employers also act as withholding agents for income tax (Impuesto a las Ganancias).

Legal References

Ley 20.744 – Labor Contract Law
Decreto 1567/74 – Compulsory Collective Life Insurance
Ley 24.557 – Occupational Risks Law (ART)
Decreto 814/2001 – Employer contribution structure
AFIP – https://www.afip.gob.ar
Ministerio de Trabajo, Empleo y Seguridad Social (MTEySS) – https://www.argentina.gob.ar/trabajo

Summary Table

Category	Employer Rate / Amount	Employee Rate	Legal Basis
Retirement / Pension	10.17 % – 12.35 %	11 %	SIPA – ANSES
Family Allowances	4.44 %	—	Law 24.714
Health Insurance (Obra Social)	6 %	3 %	Law 23.660 / 23.661
National Employment Fund	1.11 %	—	Decree 814/2001
Labor Risk Insurance (ART)	~ 2.5 %	—	Law 24.557
Life Insurance (SCVO / SVCO)	AR$ 334.67 / month	—	Decree 1567/74
PAMI / INSSJP	—	3 %	Law 19.032
Total (approx.)	≈ 24–27 %	17 %	—

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Argentina