Argentina

Available schemes

Scheme	Description	Years
`ordinario`	Liquidacion de haberes: SIPA + Obra Social + Ganancias 4ta	2025, 2026

Supported pay periods

`period.type`	Supported	Proration model
`monthly`	Yes	`split_monthly`
`biweekly`	Yes	`split_monthly`
`weekly`	No — `422 PERIOD_TYPE_NOT_SUPPORTED`	—

Applies to ordinario. Under split_monthly the dependency graph runs over the monthly figures and the result is split afterwards, so every bracket, floor and ceiling is evaluated exactly where the law defines it. The two fortnights add up to the month per line, which is what makes them reconcile against the monthly filing. period.days takes no part in the split — the factor comes from period.type. If days is not 15, the response carries a PERIOD_DAYS_IGNORED warning. weekly is rejected because a month does not contain a whole number of weeks, so four weeks cannot be made to add up to the monthly filing. See Pay periods for the full model and the cost of the naive shortcut.

Example request — biweekly

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "AR",
    "scheme": "ordinario",
    "year": 2026,
    "period": {
      "type": "biweekly",
      "start_date": "2026-09-01",
      "end_date": "2026-09-15",
      "days": 15
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 50000,
      "monthly_salary": 1500000,
      "risk_class_rate": 0.015,
      "overrides": {
        "aplica_ganancias": false
      }
    },
    "employer": { "id": "employer_001" }
  }'

The response reports period_basis.sequence: 1, periods_in_month: 2 and a monthly_equivalent you can reconcile the month against.

Ordinario

The ordinario scheme covers employees under Argentine labor law (Ley de Contrato de Trabajo). Includes all mandatory social security contributions (aportes y contribuciones) and income tax withholding (Ganancias 4ta categoria).

What it calculates

Employee deductions (aportes):

Jubilacion — Retirement contribution (11%)
Obra Social — Health insurance (3%)
ANSSAL — National health insurance fund (0.75%)
INSSJP (PAMI) — Retiree health insurance (3%)
Ganancias 4ta categoria — Progressive income tax (when aplica_ganancias flag is set)

Employer contributions (contribuciones):

SIPA patronal — Employer retirement (12%)
Obra Social patronal — Employer health (6%)
ANSSAL patronal — Employer ANSSAL (0.75%)
PAMI patronal — Employer PAMI (1.5%)
ART — Occupational risk insurance (variable, via risk_class_rate)
Fondo Nacional de Empleo — Employment fund (1.5%)
Asignaciones Familiares — Family allowances (4.44%)
Provision SAC — 13th month provision (8.33%)
Provision Vacaciones — Paid leave provision (3.84%)

Employee inputs

Field	Type	Required	Default	Description
`monthly_salary`	number	Yes	—	Remuneracion bruta mensual
`daily_salary`	number	Yes	—	Salario diario (monthly / 30)
`risk_class_rate`	number	Yes	—	ART alicuota from the employer’s ART contract (Ley 24.557), as a fraction
`overrides.aplica_ganancias`	boolean	No	false	Set `true` when monthly_salary > 15 × SMVM

risk_class_rate has no default. A request for Argentina that omits it is rejected with 422 VALIDATION_ERROR on employee.risk_class_rate. The alicuota comes from the contract with the ART; Clevis never assigns or validates it.

Ganancias 4ta categoria — conditional flag

Ganancias withholding only applies when the employee’s gross salary exceeds 15 × the current SMVM (Ley 27725). The engine cannot evaluate this comparison dynamically, so the client must compute and pass the flag:

aplica_ganancias = monthly_salary > 15 × SMVM_vigente

2025 thresholds:

Period	SMVM	15 × SMVM threshold
Jan–Mar 2025	$271,571	$4,073,565
Apr–Dec 2025	$302,013	$4,530,195

2026 thresholds:

Month	SMVM	15 × SMVM threshold
Jan 2026	$341,000	$5,115,000
Feb 2026	$346,800	$5,202,000
Mar 2026	$352,400	$5,286,000
Apr 2026	$357,800	$5,367,000
May 2026	$363,000	$5,445,000
Jun 2026	$367,800	$5,517,000
Jul 2026	$372,400	$5,586,000
Aug 2026	$376,600	$5,649,000

SIPA contribution caps

Social security contributions (SIPA) have a maximum contribution base (tope). Earnings above the tope are not subject to aportes. The tope is updated monthly by ANSES.

Key reference values

Value	Jan 2025	Apr 2025	Jan 2026	Feb 2026	Mar 2026
SMVM	$271,571	$302,013	$341,000	$346,800	$352,400
Tope SIPA	$5,228,229	$5,818,668	$3,823,372.95	$3,932,339.08	$4,045,590.45

Note: From 2026 the tope SIPA is updated monthly by ANSES using IPC variation (DNU 274/2024). The SMVM follows a monthly schedule through August 2026 (Res. CNEPySMVM 9/2025).

Ganancias brackets

2025 — RG AFIP 5451/2024 (monthly scale):

From (ARS)	To (ARS)	Rate
0.01	242,736	5%
242,736.01	485,471	9%
485,471.01	728,208	12%
728,208.01	970,944	15%
970,944.01	1,457,415	19%
1,457,415.01	1,943,887	23%
1,943,887.01	2,916,831	27%
2,916,831.01	3,889,775	31%
3,889,775.01	—	35%

2026 — H1 2026 scale (IPC +14.29% adjustment, monthly):

From (ARS)	To (ARS)	Rate
0.01	333,338.35	5%
333,338.36	666,676.70	9%
666,676.71	1,000,015.04	12%
1,000,015.05	1,500,022.57	15%
1,500,022.58	3,000,045.13	19%
3,000,045.14	4,500,067.70	23%
4,500,067.71	6,750,101.55	27%
6,750,101.56	10,125,152.33	31%
10,125,152.34	—	35%

Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "AR",
    "scheme": "ordinario",
    "year": 2026,
    "period": {
      "type": "monthly",
      "start_date": "2026-03-01",
      "end_date": "2026-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 50000,
      "monthly_salary": 1500000,
      "risk_class_rate": 0.015,
      "overrides": {
        "aplica_ganancias": false
      }
    },
    "employer": { "id": "employer_001" }
  }'

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Countries

Calculations

Payouts

Guides

Available schemes

Supported pay periods

Example request — biweekly

Ordinario

What it calculates

Employee inputs

Ganancias 4ta categoria — conditional flag

SIPA contribution caps

Key reference values

Ganancias brackets

Example request

​Available schemes

​Supported pay periods

​Example request — biweekly

​Ordinario

​What it calculates

​Employee inputs

​Ganancias 4ta categoria — conditional flag

​SIPA contribution caps

​Key reference values

​Ganancias brackets

​Example request

Available schemes

Supported pay periods

Example request — biweekly

Ordinario

What it calculates

Employee inputs

Ganancias 4ta categoria — conditional flag

SIPA contribution caps

Key reference values

Ganancias brackets

Example request