Employer Tax Contributions

Tax Type	Rate	Base
Social Security (Total Employer Contribution)	24% - 26.4%	Employee's total monthly compensation
Health Insurance (Obra Social)	6%	Employee's salary
Labor Risk Insurance (ART)	Varies (avg. 2.12% + fixed cost)	Job's risk level
National Employment Fund	0.94%	Employee's gross salary

Filing & Compliance

• Register as an employer with the local labor authorities and obtain a Tax Identification Number (CUIT).
• Submit Formulario 931 (F.931) monthly to AFIP, detailing employee contributions.
• Remit taxes and social security payments by the 16th of the month following withholding.

Income Tax Brackets

Income Range (ARS)	Tax Rate
0 to 1,749,902	5%
1,749,902 to 3,499,803	9%
3,499,803 to 5,249,704	12%
5,249,704 to 7,874,557	15%
7,874,557 to 15,749,113	19%
15,749,113 to 23,623,670	23%
23,623,670 to 35,435,504	27%
35,435,504 to 53,153,257	31%
53,153,257 and over	35%

Employee Contributions

Deduction Type	Rate	Cap
Pension Fund (Jubilación)	11%	Up to ARS 3,335,458.18 monthly
Healthcare (Obra Social)	3%	Up to ARS 3,335,458.18 monthly
Social Services (PAMI)	3%	Up to ARS 3,335,458.18 monthly

Personal Allowances

• Basic non-taxable amount.
• Allowance for spouse/conviving partner and dependent children under 18.
• Special deduction for employees in a dependent relationship.