> ## 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.

# Argentina

> Argentine payroll scheme: ordinario

## 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%)

### 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 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
```

**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

```bash theme={null}
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" }
  }'
```