Argentina: Pay and benefits

Original and updating authors: Daniel Orlansky and Felipe Graham, Baker & McKenzie

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Summary

• 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 other 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 Sick pay)
• The Government has introduced a new law requiring employees to remain in a mandatory health insurance scheme for at least one year. (See Medical coverage modifications and implications for employers)
• 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)