Argentina Payroll & HR Glossary
Clear definitions of the payroll and human resources terms in Argentina, from aportes (employee contributions) and the aguinaldo (SAC) to the obra social, the recibo de sueldo (payslip) and severance pay.
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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