'%3e%3cpath%20fill='%23338af3'%20d='M0%200h512v144.7L488%20256l24%20111.3V512H0V367.3L26%20256%200%20144.7z'/%3e%3cpath%20fill='%23eee'%20d='M0%20144.7h512v222.6H0z'/%3e%3cpath%20fill='%23ffda44'%20d='m332.4%20256-31.2%2014.7%2016.7%2030.3-34-6.5-4.2%2034.3-23.7-25.2-23.6%2025.2-4.3-34.3-34%206.5%2016.6-30.3-31.2-14.7%2031.3-14.7L194%20211l34%206.5%204.3-34.3%2023.6%2025.2%2023.6-25.2%204.4%2034.3%2034-6.5-16.7%2030.3z'/%3e%3c/g%3e%3c/svg%3e)
Social security in Argentina 2026
The employee side is a flat 17% of salary: 11% to the pension system, 3% to the retirees' medical institute and 3% to health insurance — capped at a monthly salary of ARS 4,414,652 (June 2026, indexed monthly) (first-half 2026).
The whole 17% is deductible for income tax, softening the combined bite.
At a glance
- top rate
- 17% of capped salary
- entry band
- Same rate from the first peso
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits with its own contributions
- residency basis
- All employees; the self-employed pay fixed category amounts
- regime flag
- Contributions fully deductible for income tax
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 11% | Salary up to ARS 4,414,652/month (June 2026 value — the cap indexes monthly) | Pension fund system |
| 3% | Same capped base | Retirees' medical institute |
| 3% | Same capped base | Health insurance |
| 32% of category thresholds | Fixed amounts by activity category | Self-employed — 27% pension plus 5% retirees' institute |
Thresholds & allowances
- Income tax reliefContributions 100% deductible
Both employee and self-employed compulsory contributions
- Salary capARS 4,414,652/month as of June 2026 (indexed monthly; ARS 3,823,373 applied in January)
Re-indexed with the pension mobility formula
Residency
Residency trigger
Employment in Argentina triggers withholding on capped salary; the self-employed pick an activity category and pay fixed monthly amounts, switchable once a year.
Non-resident treatment
Board members who are also employees can opt to contribute only as employees; pensions paid by the system are taxable income with a special allowance of eight minimum pensions for modest pensioners.
Notes
- Employer-side contributions are separate and larger.
- Pensions are taxed, but pensioners with no other income and below the wealth-tax threshold replace the personal and special allowances with eight guaranteed minimum pensions.
- Deposits into written-contract pension funds are deductible; appreciation inside the fund is untaxed until paid.
- The salary cap and category amounts move with the pension-mobility indexation.
FAQ
How much social security do employees pay in Argentina?
17% of salary — 11% pension, 3% retirees' medical fund, 3% health — capped at a monthly salary that indexes during the year — ARS 4,414,652 as of June 2026, and fully deductible.
What do the self-employed pay in Argentina?
Fixed monthly amounts equal to 32% of their activity category's threshold income — split 27% pension and 5% retirees' institute.
Figures: tax year 2026, compiled from public sources. Not tax advice.