Progressive tax. Multi-fund SUSS. SAC twice a year. Argentina payroll, solved.
Argentina’s payroll is not a configuration exercise. It demands a live multi-fund SUSS contribution engine, semiannual Ganancias bracket updates tied to CPI inflation, aguinaldo (SAC) split-payment logic, ARCA Libro de Sueldos Digital integration, and in-country people who navigate a tax authority that was renamed and restructured in 2024. Most providers deliver two of these. Mercans delivers all of them — on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- Income Tax (Ganancias)
- 5%–35% progressive
- Employee SS — Pension (SIPA)
- 11% of gross salary
- Employee SS — Obra Social
- 3% of gross salary
- Employee SS — PAMI/INSSJP
- 3% of gross salary
- Total Employee SS Rate
- 17% of gross salary
- Employer SS Rate (services/trade)
- ~26.4% of gross salary
- Employer SS Rate (other sectors)
- ~24% of gross salary
- EE SS Contribution Cap (Jun 2026)
- ARS 4,414,652/mo
- Employer SS Cap
- Uncapped
- Aguinaldo / SAC
- 13th salary · 2 instalments
- Minimum Wage (Jun 2026)
- ARS 367,800/month
- Overtime Premium
- 150% weekday · 200% holiday
- Annual Leave (0–5 yrs service)
- 14 calendar days
- Payroll Filing System
- ARCA DDJJ F.931 / LSD
- Ganancias Brackets Updated
- Semiannually (CPI-indexed)
Getting Argentina payroll “mostly right” is the most expensive mistake
ARCA doesn’t grade on a curve. Inspectors cross-reference DDJJ F.931 declarations against Libro de Sueldos Digital records and Ganancias withholding certificates. Unregistered workers trigger full back-contributions plus criminal exposure. Semiannual Ganancias bracket updates create systematic under-withholding when not applied on time. A single missed aguinaldo instalment generates immediate labour court exposure.
Unregistered or under-registered employment
Engaging workers informally or registering them on a salary below the real amount triggers full retroactive back-payment of SUSS contributions, Ganancias withholding, and penalties. Law 27.802 (2026) added a Registered Employment Promotion regime — but amnesty windows close; retroactive assessments do not.
Ganancias under-withholding on semiannual bracket lag
Brackets are CPI-adjusted every January and July under Law 27.743. Employers who apply prior-semester tables in the new period create systematic under-withholding. ARCA’s matching programme compares employer F.13592 certificates against employee F.572 declarations and flags gaps for audit.
Aguinaldo (SAC) calculation and payment deadline violations
The 13th-month salary must be paid before June 30 (first instalment) and December 18 (second instalment). Late or incorrect SAC payment entitles workers to judicial interest and constitutes constructive dismissal grounds. The calculation base includes all habitual remuneration in the semester — missed variable pay is a common audit trigger.
Worker misclassification — monotributista vs. dependent employment
Engaging workers as monotributistas (self-employed) when the relationship has dependency characteristics triggers retroactive reclassification with full SUSS back-contributions, Ganancias withholding, and severance rights. Courts apply a “primacy of reality” test — written contracts do not override working reality.
The three types of providers who struggle with Argentina
Global Aggregator Platforms
Aggregator platforms cannot handle Argentina’s semiannual Ganancias bracket updates, Libro de Sueldos Digital integration, or the SAC calculation complexity — they pass through to local partners with no direct ARCA system integration.
- ×No native ARCA / SUSS integration
- ×Ganancias bracket updates manual and lagged
- ×SAC and indemnización logic outsourced
Large Global Payroll Incumbents
Incumbents have Argentina coverage — in name. Legacy systems cannot adapt at the pace of Argentina’s inflation-indexed rules, sector-differentiated employer SS rates, or the Labour Modernisation Law changes taking effect in 2026.
- ×Ganancias bracket recalculation hardcoded
- ×Sector SS-rate differentiation manual
- ×No Labour Modernisation Law 27.802 engine
Local Argentine Firms
Local firms know the market — but they can’t scale with you. No HRIS integration, no multi-country consolidation, no English-language reporting for global finance teams.
- ×No proprietary payroll technology
- ×No data-security certifications
- ×No Americas consolidation capability
The only provider that closes every gap
Mercans is the only Argentina payroll provider that combines a proprietary payroll technology stack, full-time in-country compliance teams, direct ARCA and ANSES relationships, and enterprise-grade data security — simultaneously, on one contract, with no intermediaries.
The only engine built for Argentina’s actual payroll architecture
G2N Nova™ natively models Argentina’s multi-fund SUSS engine, semiannual Ganancias bracket recalculation, sector-differentiated employer rates, aguinaldo (SAC) split-payment logic, and auto-generates DDJJ F.931, Libro de Sueldos Digital, and F.13592 withholding certificates.
Full-time Argentina team — not a partner you phone when things break
Mercans employs full-time payroll and compliance professionals in Argentina with active relationships with ARCA, ANSES, and MTEYSS. When Ganancias brackets update every January and July, our engine is live the same day. When Law 27.802 changes severance rules, we deploy before the effective date.
The security posture multinationals require — and Argentina’s PDPA now mandates
Mercans holds Binding Corporate Rules approval, ISO 27701, SOC 1 & 2, and ISO 27017/27018 — the only payroll provider in Latin America with this complete certification stack. Zero breaches since inception.
Where Mercans wins on every Argentina-specific capability
Each row is an Argentina-specific payroll capability. Full = native in-platform, half = partial/manual workaround, empty = gap.
Argentina Capability Coverage · 12 dimensions
ARCA electronic filing
CPI-indexed Jan & Jul
Best habitual salary × 2
Jun & Dec cap increase
24% vs 26.4% by sector
ARCA digital payroll register
Dependency-test red-flag logic
Indemnización + Labour Fund
Before first working day
14–35 days by service years
Every rate. Every cap. Every obligation.
Argentina payroll operates on exact numbers with hard deadlines. Mercans builds every figure below into G2N Nova™ and monitors them proactively.
Argentina · Rate & Compliance Dashboard
Live 2025–26Semiannual Ganancias Bracket Update — Not a Set-and-Forget Rate
Argentina’s progressive income tax brackets (5%–35%) are reindexed every January and July under Law 27.743 to reflect the prior-semester CPI. For the first half of 2026, ARCA increased all thresholds by 14.29%. Employers that fail to apply the new tables in the first payroll of each semester under-withhold systematically, creating a year-end catch-up liability for employees and potential penalties.
→ Automatic Ganancias table update in G2N Nova™ on effective dateSAC Calculation Base Includes All Habitual Remuneration
The aguinaldo (SAC) is 50% of the highest monthly salary received during the semester — and “salary” includes base pay, commissions, production bonuses, and any regular variable component. Employers who calculate SAC on base salary only under-pay and create labour court exposure. The June instalment must be paid by June 30; the December instalment by December 18.
→ Full habitual-salary SAC base tracking in G2N Nova™Severance Base Is Capped — But the Cap Is Regularly Litigated
Indemnización por antigüedad uses the best normal and habitual monthly salary of the last year as its base, capped at 3 times the minimum monthly salary of the applicable collective agreement. The new Labour Assistance Fund (FAT — Law 27.802, effective November 2026) will allow employers to fund severance costs progressively: 1% for large companies, 2.5% for SMEs, credited against the severance obligation.
→ Severance cap & FAT-contribution modelling in G2N Nova™Worker Registration Must Precede the First Working Day
Under the LCT and ARCA’s Trabajo Registrado regime, employers must register new employees in ARCA’s system before their first day of work. Failure to register triggers a presumption of informal employment, making the employer liable for all back-contributions from the claimed employment start date. ARCA’s CUIL-matching system cross-references registrations against DDJJ F.931 declarations monthly.
→ Day-0 employee registration workflow in HR Blizz™Run an Argentina payroll. Right here, right now.
Switch employee type. Move the salary slider. Every number reflects the SUSS multi-fund split, Ganancias progressive withholding, SAC accrual, and true cost of employment — the same logic G2N Nova™ runs in production.
Argentina Payroll Sample · Live
G2N Nova™ engineWhat only Argentina experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides — but appear in every ARCA audit, labour inspection, and court case we’ve encountered in Argentina over 20 years.
Ganancias Brackets Are CPI-Indexed Every Six Months
Under Law 27.743, income tax withholding brackets update every January and July based on the prior-semester Consumer Price Index. An employer running January payroll on December tables under-withholds for every affected employee — ARCA’s F.13592 reconciliation catches this at year-end.
Aguinaldo (SAC) Is Due Before June 30 and December 18
The Sueldo Anual Complementario equals half of the highest monthly remuneration earned in each semester. The calculation base includes all habitual pay — base salary, commissions, bonuses, and shift differentials. Missing variable components in the base is the most common employer error.
Employee SS Cap Increases 50% in June and December
The monthly contribution ceiling (ARS 4,414,652 as of June 2026) is increased by 50% in June and December to account for the aguinaldo instalment. Employers who apply the standard cap in SAC months over-deduct from high-earning employees.
Employer SS Rate Differs by Sector — 24% vs 26.4%
Companies primarily engaged in services or trade with annual revenue above statutory thresholds contribute 26.4% on gross salary. All other companies contribute 24%. The exemption of the first ARS 7,003.68/month per employee applies across both categories.
Severance Is Best Salary × Years — With a Capped Base
Indemnización por antigüedad equals the best normal and habitual monthly salary of the last year multiplied by years of service (fractions >3 months count). The calculation base is capped at 67% above the collective agreement minimum. Law 27.802 introduces a Labour Assistance Fund (FAT) phased in from November 2026.
Libro de Sueldos Digital Replaces Paper Payroll Registers
ARCA’s Libro de Sueldos Digital (LSD) is mandatory for most employers. Each monthly payroll liquidation is an LSD “page” that must be filed electronically before the DDJJ F.931 can be submitted. LSD discrepancies against the F.931 trigger automatic audit flags.
Monotributista Engagement Carries Reclassification Exposure
Courts apply the “primacy of reality” doctrine: a worker with fixed hours, equipment provided by the payer, and a single client will be reclassified as a dependent employee regardless of the written contract. Retroactive SUSS back-contributions run from the engagement start date.
Vacation Entitlement Scales with Seniority — 14 to 35 Days
Annual leave ranges from 14 calendar days (<5 years) to 35 days (>20 years). Vacation must be taken in one continuous block between October 1 and April 30. Employers must give 30 days’ written notice. Vacation pay is calculated on a daily rate formula, not the monthly salary.
One workforce. Two entirely different compliance tracks.
Dependent employees under the LCT (Ley de Contrato de Trabajo) vs. monotributistas (self-employed small taxpayers) represent two radically different compliance frameworks, two sets of contribution obligations, and completely different termination rights. Getting the classification wrong is the highest-cost payroll error in Argentina.
Parallel Compliance Engines
Seventeen percent employee SS plus 24–26.4% employer SS from Day 1. SIPA pension 11%, obra social 3%, PAMI 3% withheld from employee; employer adds pension, obra social, family allowances, employment fund contributions on the full gross.
Ganancias withholding on every payroll — tables updated every six months. Progressive 5%–35% scale applied to net taxable remuneration after deductions. ARCA publishes new brackets each January and July; engines must update the same day.
SAC paid twice a year, calculated on best habitual salary of the semester. June instalment due by June 30, December instalment by December 18. Variable pay and bonuses must be included in the calculation base.
Full severance rights on dismissal without cause. Indemnización por antigüedad plus proportional SAC, unused vacation pay, and notice period or payment in lieu. Labour Assistance Fund (FAT) phases in November 2026.
Monotributista pays a single monthly flat amount covering VAT, income tax, SIPA, and obra social. Categories A–K; thresholds updated every January and July by inflation. The payer company owes no SUSS contributions, but carries classification risk.
Courts apply “primacy of reality” — written contracts are irrelevant if the working facts show dependency. Fixed schedule, exclusive client, company-provided equipment, or continuous multi-year engagement are audit red flags for reclassification.
Reclassification triggers retroactive SUSS from engagement start — including employer contributions. ARCA can assess back-contributions plus interest and fines from the first day of the relationship, not the audit date.
Autónomo workers contribute to SIPA independently — five categories by income. No employer SUSS obligation, but the payer must retain appropriate Ganancias withholding and validate the autónomo’s CUIL registration status each month.
Every obligation. Every authority. Mercans owns the calendar.
Argentina compliance runs across ARCA, ANSES, MTEYSS, and INSSJP on monthly, semiannual, and event-triggered cadences. Mercans’ managed payroll absorbs every filing as standard scope.
DDJJ F.931 — SUSS Monthly Declaration
Monthly social security declaration filed electronically via ARCA’s Declaración en Línea or SICOSS. Covers all employees’ gross salary, employee and employer SS contributions across all funds (pension, obra social, PAMI, family allowances, employment fund). Errors require a corrective DDJJ and may trigger inspection.
Libro de Sueldos Digital (LSD) Filing
Mandatory digital payroll register filed via ARCA platform before the DDJJ F.931. Each monthly liquidation is an LSD “page”. Discrepancies between LSD data and F.931 declarations trigger automated cross-match flags. The LSD replaced the paper payroll register for all covered employers.
Ganancias Withholding & Remittance
Employers withhold Impuesto a las Ganancias (4th category) from employee salaries on a monthly basis. The applicable brackets are CPI-adjusted every January and July. Withheld amounts must be remitted to ARCA by the due date aligned with the employer’s CUIT terminal digit.
SAC / Aguinaldo — First Instalment
The first instalment of the Sueldo Anual Complementario must be paid by June 30. It equals 50% of the highest monthly remuneration received by the employee between January and June, including all habitual variable pay. SUSS contributions and Ganancias apply to SAC at normal rates.
SAC / Aguinaldo — Second Instalment
The second instalment of the SAC must be paid by December 18. It equals 50% of the highest monthly remuneration between July and December. The EE SS contribution cap is increased by 50% in December to accommodate this instalment.
F.13592 Annual Withholding Certificate
Employers issue the annual Ganancias withholding certificate (F.13592) to each employee at year-end. This certificate is cross-referenced against the employee’s annual personal income tax return (F.711). ARCA’s matching programme flags discrepancies between employer-reported withholding and employee-declared income.
ARCA Worker Registration (Alta Temprana)
Employers must register new employees in ARCA’s Trabajo Registrado system before the first day of work (Alta Temprana). Registration requires the employee’s CUIL, employment start date, contract type, health insurance (obra social) provider, and salary. Failure to register before Day 1 creates a presumption of informal employment.
ARCA Electronic Integration — Recibo de Sueldo Digital
ARCA’s General Resolution 5850/2026 mandates electronic payslips (recibo de sueldo digital) for covered employers. Mercans G2N Nova™ generates and electronically signs payslips via the ARCA platform, eliminating paper payroll registers and reducing audit exposure for over 600,000 labour relationships already enrolled.
Argentina is one market.
Mercans covers all of Latin America.
Mercans covers all major Latin American markets on a single platform with country-specific compliance engines running in parallel. One platform. One contract. One consolidated view.
covered
1 contract
consolidation
Americas
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that ARCA, ANSES, INSSJP, MTEYSS, and obra social administrators expect to receive.
