Statutory and legislative payroll changes in Argentina, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage (SMVM) monthly schedule Sep 2026 to Apr 2027
Effective 1 Sep 2026
Resoluci贸n 4/2026 of the Consejo Nacional del Empleo, la Productividad y el Salario M铆nimo, Vital y M贸vil sets monthly increases to the minimum wage from September 2026 to April 2027.
For the employer
- Monthly SMVM: $383.800 from 1 Sep 2026, $391.200 from 1 Oct 2026, $398.800 from 1 Nov 2026, $406.400 from 1 Dec 2026.
- Continues at $414.200 (Jan 2027), $422.000 (Feb 2027), $429.600 (Mar 2027) and $437.000 (Apr 2027).
- Hourly SMVM rises from $1.919 (Sep 2026) to $2.185 (Apr 2027).
For the employee
- Applies to workers under Law 20.744, agricultural workers and public administration employees.
Source: Argentina.gob.ar - Resoluci贸n 4/2026 (texto original) · Last verified 1 October 2026
Income tax withholding: 2026 personal deductions (Jan-Jun period)
Effective 1 Jan 2026
ARCA published the Article 30 personal deductions for withholding on remuneration received January to June 2026, updated by INDEC CPI under article 71 of Ley 27.743.
For the employer
- Apply the updated deductions under Resoluci贸n General 4.003 when computing monthly withholding.
- Annualised (to December 2026) ganancia no imponible: $5.151.802,50; deducci贸n especial (Art. 30 c) ap. 2): $24.728.652,02.
- Accumulated January amount of ganancia no imponible: $429.316,88.
For the employee
- Family deductions to December 2026: spouse $4.851.964,66; child $2.446.863,48.
Source: ARCA - Deducciones del art铆culo 30, per铆odo enero a junio 2026 · Last verified 1 October 2026