Available schemes
| Scheme | Description | Years |
|---|---|---|
ordinario | Liquidacion de haberes: SIPA + Obra Social + Ganancias 4ta | 2025 |
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%)
- INSSJP (PAMI) — Retiree health insurance (3%)
- Obra Social — Health insurance (3%)
- Sindicato — Union dues (if applicable)
- Ganancias 4ta categoria — Progressive income tax
- Jubilacion patronal — Employer retirement (10.17%)
- INSSJP patronal — Employer PAMI (1.50%)
- Obra Social patronal — Employer health (6%)
- Asignaciones Familiares — Family allowances (4.44%)
- ART — Occupational risk insurance
Employee inputs
| Field | Type | Required | Default | Description |
|---|---|---|---|---|
monthly_salary | number | Yes | — | Remuneracion bruta mensual |
daily_salary | number | Yes | — | Salario diario (monthly / 30) |
SIPA contribution caps
Social security contributions (SIPA) have a maximum contribution base (tope). Earnings above the tope are not subject to aportes.Key reference values
| Value | 2025 |
|---|---|
| SMVM | $271,571.22 |
| Tope SIPA | Variable by month (time-series) |
| MNI Ganancias | Updated per AFIP resolution |