Available schemes
Ordinario
Theordinario 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_gananciasflag is set)
- 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
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:
2026 thresholds:
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
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):
2026 — H1 2026 scale (IPC +14.29% adjustment, monthly):