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Available schemes

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

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:
2025 thresholds: 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):

Example request