On July 25, the Argentine Official Gazette published General Resolution No. 278/2025, updating the monthly salary thresholds for calculating social security contributions, effective from the August 2025 accrual period.
The resolution sets the minimum and maximum contribution bases at ARS 105,857.99 and ARS 3,440,334.99, respectively. These updated thresholds apply to salaries earned on or after August 1, 2025.
Key details:
Employers in Argentina will need to update payroll systems to reflect the new minimum and maximum salary thresholds for social security contributions starting August 1, 2025. This change may increase the contribution amounts for higher earners and slightly adjust payroll calculations for employees earning near the new minimum base. Ensuring compliance will require prompt system adjustments before the August payroll cycle.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Javier Fernandez Biondi
Senior Manager
Lilian Falcon
Director
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