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Argentina: Pay and benefits

Original and updating authors: Daniel Orlansky and Felipe Graham, Baker & McKenzie
Consultant editors: Felicitas de Achával, Julio Caballero, Lorenzo P. Gnecco and Esteban Valansi, Mitrani Caballero Ojam & Ruiz Moreno


  • The payment of remuneration by the employer in return for work performed by the employee is an essential element of the employment contract. (See General)
  • Various statutory rules govern the method and frequency of payment of remuneration, and employees must be provided with payslips. (See Payment of wages)
  • Employers may not make any deductions from employees' remuneration except where specifically required or permitted by law. (See Deductions)
  • Employees are entitled to equal pay for equal work and must be remunerated equally for performing the same job with the same degree of efficiency. (See Equal pay)
  • A statutory national minimum wage applies to employees aged 18 and above. (See Minimum wage)
  • All employees and employers are obliged to pay contributions to the statutory public pension scheme. (See Pensions)
  • Employers must withhold employees' income tax at source, and employees and employers must pay statutory social security and related contributions. (See Income tax and social security)
  • Employees are entitled to paid sick leave of three to 12 months, depending on their length of service and family responsibilities. (See Pay for employees not at work)
  • In addition to normal remuneration, employees are entitled to receive an annual "13th month" payment - that is, one extra month's pay each year. (See Mandatory bonus)