Argentina has published Resolution 28/2018 of 16 February 2018 in the Official Gazette. The resolution sets the minimum and maximum basis for employee social security contributions. Effective 1 March 2018, the minimum basis is monthly salary of ARS 2,664.52 and the maximum basis cap is monthly salary of ARS 86,596.10.
The employee contribution is fixed at 17% of gross salary, subject to the minimum and maximum basis. As part of Argentina's recent tax reforms, the rate for the employer cont…