Documentation Index
Fetch the complete documentation index at: https://docs.clevis.dev/llms.txt
Use this file to discover all available pages before exploring further.
Available schemes
| Scheme | Description | Years |
|---|
ordinario | Liquidacion de haberes: SIPA + Obra Social + Ganancias 4ta | 2025, 2026 |
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%)
| 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 rate by activity class (e.g. 0.015) |
overrides.aplica_ganancias | boolean | No | false | Set true when monthly_salary > 15 × SMVM |
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
| Period | SMVM | 15 × SMVM threshold |
|---|
| Jan–Mar 2025 | $271,571 | $4,073,565 |
| Apr–Dec 2025 | $302,013 | $4,530,195 |
| 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 |
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% |
| 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" }
}'
