Overview of Payroll in Argentina

This three-day course provides a structured overview of payroll in Argentina, beginning with the legal and labour framework, including employment contract law and the practical impact of collective bargaining agreements. It then explores the employment lifecycle, covering hiring requirements, working time, leave entitlements, salary structure, and the thirteenth salary (SAC). Finally, the course examines the payroll calculation process from gross to net, including social security, income tax, reporting obligations, terminations, and key compliance risks — particularly for foreign employers operating in Argentina.

This course is ideal for payroll professionals, HR managers, and finance teams who manage or oversee employees in Argentina. It is particularly valuable for multinational organisations expanding into Argentina, regional payroll leads responsible for LATAM, and professionals who need a structured understanding of Argentine labour law, collective bargaining agreements (CBAs), and statutory payroll obligations. Whether you are new to Argentine payroll or looking to strengthen your compliance knowledge, this course provides a clear and practical foundation.

By attending this course, participants will gain a clear understanding of how Argentine payroll operates in practice — from employment law foundations through to payroll calculations and statutory reporting. Delegates will leave with greater confidence in identifying compliance risks, understanding employer and employee contribution obligations, interpreting CBAs, and managing payroll processes accurately and efficiently. The course equips attendees with the practical insight needed to support compliant payroll operations and make informed decisions when managing employees in Argentina.

DAY 1 – Labour & Legal Framework (2 hours)
Objective: Understand the legal foundations behind payroll in Argentina.
✓Welcome & Course Objectives
✓Why Payroll in Argentina Requires Special Attention
✓Argentina: Country & Labour Market Overview
✓Key Characteristics of Argentine Payroll
✓Sources of Labour Law
✓Employment Contract Law – High-Level Overview
✓Collective Bargaining Agreements (CBAs)
✓Unionised vs. Non-Unionised Employees
✓Practical Impact of CBAs on Payroll
✓Key Takeaways – Day 1

 

DAY 2 – Employment Lifecycle & Remuneration (2 hours)
Objective: Understand how employment relationships and salaries are structured.
✓Employment Contracts in Argentina
✓Hiring Process & Mandatory Registrations
✓Working Time & Overtime
✓Public Holidays & Rest Periods
✓Leaves & Absences – Overview
✓Salary Structure – Key Concepts
✓Remunerative vs. Non-Remunerative Items
✓Thirteenth Salary (SAC) – Concept & Timing
✓Key Takeaways – Day 2

DAY 3 – Payroll, Taxes & Risks
Objective: Understand payroll calculation logic, taxes and key risks.
✓Payroll Calculation Flow: Gross to Net
✓Social Security System – Overview
✓Employer vs. Employee Contributions
✓Income Tax on Employment Income – Overview
✓Payslip Structure – Key Elements
✓Payroll Reporting & Deadlines
✓Terminations & Final Payroll – High-Level View
✓Key Payroll Risks for Foreign Companies
✓Course Wrap-up & Final Q&A