Argentina has set the minimum and maximum basis for social security contributions to monthly salary of ARS 87,432.81 and ARS 2,841,525.42, respectively, with effect from 1 December 2024. The minimum and maximum basis amounts apply in relation to the employee portion of social security contributions, which combined amount to 17%. Employer contributions are not capped.
Note that minimum and maximum basis was previously set quarterly, but as per Decree 274/2024 of 22 March 2024, are set monthly…