Argentina has published Decree 99/2019 in the Official Gazette to implement amendments to the employer social contribution regime based on changes made by Law 27541 on Social Solidarity and Productive Reactivation. This includes that the applicable employer contribution rate is:
- 20.4% for contributions by employers in the services and commerce (wholesale and retail) sectors with annual sales exceeding the thresholds to be classified as "medium-sized 2" as per Annex IV of Resolution 220/201…