# Hiring in Argentina

Review edition — pending Theo Smith approval.

## What does employment cost above salary?

The supplementary annual salary (SAC) is paid in two instalments, due June 30 and December 18. The statutory calculation uses half the highest monthly remuneration earned in the relevant semester.

Applies to: Argentina ordinary SAC; proration and variable remuneration need a scoped calculation

Still to establish: Service proration, remuneration basis, second-instalment adjustment and contributions

- Service proration, remuneration basis, second-instalment adjustment and contributions

Next step: Confirm Service proration, remuneration basis, second-instalment adjustment and contributions.

- [Argentina official legislation](https://www.argentina.gob.ar/normativa/nacional/norma-241014/texto)

Checked 2026-09-28. Research status: partial.

## When must payroll and payments happen?

The supplementary annual salary (SAC) is paid in two instalments, due June 30 and December 18. The statutory calculation uses half the highest monthly remuneration earned in the relevant semester.

Applies to: Argentina ordinary SAC; proration and variable remuneration need a scoped calculation

Still to establish: Service proration, remuneration basis, second-instalment adjustment and contributions

- Service proration, remuneration basis, second-instalment adjustment and contributions

Next step: Confirm Service proration, remuneration basis, second-instalment adjustment and contributions.

- [Argentina official legislation](https://www.argentina.gob.ar/normativa/nacional/norma-241014/texto)

Checked 2026-09-28. Research status: partial.

## How do we switch EORs or move to our own entity?

Transferring personnel without transferring the establishment requires the worker’s express written acceptance. The article also provides for joint liability of transferor and transferee.

Applies to: Argentina Labour Contract Law article 229; distinguish personnel assignment from establishment transfer and check coverage.

Still to establish: Actual transaction, article 225/228 treatment where relevant, worker consent, service and liabilities

- Classify the transaction under current local transfer/succession law.
- Determine consent, consultation, service, leave and historic-liability treatment.
- Confirm permits, payroll handover, provider termination and deposit recovery from actual documents.
- Actual transaction, article 225/228 treatment where relevant, worker consent, service and liabilities



- [www.argentina.gob.ar](https://www.argentina.gob.ar/normativa/nacional/25552/actualizacion)

Checked 2026-09-28. Research status: partial.