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Argentina
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Argentina Payroll & HR Glossary
- Aportes
- The mandatory employee deductions (17%): pension, obra social and PAMI (INSSJP).
- Aguinaldo (SAC)
- The Sueldo Anual Complementario (supplementary annual salary): an extra salary paid in two instalments, in June and December.
- Obra social
- The workers' health coverage system, funded by employee contributions and employer contributions.
- Recibo de sueldo
- The legal document itemizing pay, contributions and deductions, given to the worker with each payment.
- Sueldo bruto y neto
- Gross salary is before deductions; net is what the worker takes home after aportes.
- Indemnización por despido
- Compensation for dismissal without cause: one month of the best remuneration for each year of service.
- Impuesto a las Ganancias
- The tax on salaries above a non-taxable minimum; the employer withholds it.
- Monotributo
- A simplified regime for the self-employed that combines tax, pension and obra social into one fixed monthly payment.
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