Summary

The Argentinian social security system is comprehensive in nature, providing old age, disability, sickness and maternity benefits, as well as industrial injury and unemployment coverage.

Details

Contributions

Social Security is payable on total employee compensation and, for employer contributions, is not subject to an income cap. The employer contribution rate is between 26 and 29%, depending on the employer’s industry sector. Employee contributions are paid at a rate of 17% on monthly income of up to approximately $2,700, making the maximum employee contribution approximately $463 per month. Higher caps are in place in June and December due to the 13^th month salary payment.

Significant reductions to employer social security rates were proposed by the Argentine government in February 2026.

Treaties

Argentina has a limited but increasing range of social security agreements. Outside Latin America, agreements are in place with, amongst others, Germany, Canada, Belgium, France, Switzerland, Spain and Italy, but there are no agreements with the US or the UK. An agreement has been signed with India, but this still has not been ratified. Typically, Argentina’s social security agreements allow for home country coverage for only 1 or two years, so longer term expatriates may fall into Argentinian social security part-way through their assignments.

UK and US expatriates moving to Argentina are likely to be exposed to double social security contributions, at least for part of their assignment.

Exemptions

Certain professional workers hired abroad and who work in Argentina for less than two years and remain socially insured in another country can be exempted from Argentina social security. Eligibility for this exemption is a complex area and specific advice should be sought.

Administration

Contributions to the three main branches of the Argentinian social security system (pension, health and social services) are coordinated and the employer (or Argentinian host company in the case of expatriates) collects all contributions through payroll withholding.

Benefits

Pension benefits in Argentina are a blend of a core amount and an amount derived from the average pre-retirement salary. In general, however, benefits have not kept pace with the rapid increase in the cost of living and the amounts payable are revised quarterly. Employees are entitled to a pension after 30 years of contributions, and men have reached the age of 65 (60 for women). Pension payments are adjusted monthly based on the consumer price index. As of February 2026, the maximum pension was approx. $1,665 per year.

Other

Social security contributions in Argentina are income tax deductible.

In certain provinces, employer social security contributions are creditable against the employer’s VAT liability. 

Need more specific advice?Ask an expert