Employment and Social Security

Amendments to the Maximum Tax Base for Social Contributions

Through Decree No. 279 the maximum limit of the tax base for the determination of the social security contributions of employees has been increased.


Accordingly, the schedule of contributions currently in force is as follows:

Contribution typeMaximum Tax Base
Since 3/1/08 until 6/30/08Since 7/01/08
Contributions to the Integrated System of Retirements and Pensions (as established by Law No. 24,241 and its amendments)AR$ 7,256 (*)AR$ 7,800 (*)
Contributions to the Institute for social services for Retirees and Pensioners (as established by Law No. 19,032 and its amendments)AR$ 4,800.-AR$ 4.800.-
Contributions to the National Regime for Social Works (as established by Law No. 23,660 and its amendments)AR$ 4,800.-AR$ 4.800.-
Contributions to the National Regime for Social Works (as established by Law No. 23,661 and its amendments)AR$ 4,800.-AR$ 4.800.-
Labor Risks (as established by Law No. 24,557 and its amendments)AR$ 4,800.-AR$ 4,800.-
Contributions to National Regime for Social Works (as established by Law No. 23,660 and its amendments)AR$ 4,800.-AR$ 4,800.-
Contributions to the Health Insurance National Regime (as established by Law No. 23,661 and its amendments)AR$ 4,800.-AR$ 4,800.-
Special Contributions set forth by Laws No. 24,241, 19,032, 24,013 and 24,714.No maximum limitNo maximum limit
(*)Note: For the case of the special regimes established by Laws No. 24,016, 24,018, 22,731 and 22,929 and Decrees No. 137/05 and 160/05, the calculus of such contributions will be determined without taking into account the maximum limit in the tax base.


For further information on this topic please contact Nicolás Grandi