The network covers Argentina within the South America region. Payslips there are drawn up in ARS, and dealings with a local firm are conducted in Spanish.
The business centres where the network is looking for a correspondent as a priority are Buenos Aires, Córdoba, Rosario, Mendoza.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Argentina, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La liquidación de sueldos n'est pas une activité expressément réservée par la loi 20.488, qui réserve en revanche au contador público matriculado la certification et l'audit des états comptables. En pratique, la paie argentine est presque toujours réalisée par un estudio contable dont le signataire est matriculado auprès du CPCE de sa juridiction, ce qui reste le meilleur critère de sélection.
Argentina is not part of the European Union, and no automatic mechanism keeps an employee sent there attached to their home scheme. A bilateral social security agreement links France and Argentina, but its application must be checked case by case, before the assignment rather than after departure.
Remuneration is settled in Argentine pesos, in a monetary environment where periodic pay revision through collective bargaining is the norm. Spanish is the language of contracts, payslips and administrative correspondence.
The administrative structure has two tiers. A national tier carries the CUIT tax identification number and contributions to the unified social security system, now administered by ARCA (Agencia de Recaudación y Control Aduanero), which replaced AFIP in late 2024. A provincial tier carries commercial register entry and local taxation. Ignoring the second tier leads inevitably to an incomplete file.
Payroll processing is not an expressly reserved activity, but in practice it is carried out by firms whose signing partner is a contador público registered with the professional council of their jurisdiction.
Compulsory affiliation to an Aseguradora de Riesgos del Trabajo, the private occupational risk insurer approved under the supervision of the Superintendencia de Riesgos del Trabajo, is often discovered late. Without a current ART policy, the employment is irregular, however sound the rest of the file.
Incorporating locally is decided beforehand. Direct employment without any presence is hard to operate, since employer registration requires a CUIT, which itself rests on registration with the public register of the relevant jurisdiction. That first task is as much provincial as national.
Once the entity exists, registration in the employers' register with ARCA opens the way to reporting remuneration and contributions to the unified social security system. The employee needs a CUIL, issued by ANSES.
The applicable convenio colectivo and the signatory union must then be identified. The agreement determines the occupational category, pay scales and their revision, along with numerous pay supplements. Writing is not always mandatory for the contract but remains strongly advisable, in Spanish.
The employer acts as withholding agent for employment income tax, and monthly reporting takes the form of return F.931. Price the exit before you hire: Argentine severance is calculated on length of service and best remuneration, and weighs heavily in the full cost of a position.
The network asks 10 documents of any firm wishing to represent it in Argentina. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 10 documents, 7 are required of every applicant and 9 have a limited period of validity, the shortest being 3 months. 2 of these documents exist only in Argentina and have no equivalent in the common core of the network.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Constancia de inscripción en el Registro Público y estatuto social inscriptoCertificate of registration with the Public Registry and registered by-laws L'Argentine n'a pas de registre national unique : la compétence est provinciale. Demandez le nom de l'organisme (IGJ à Buenos Aires, DPPJ à Córdoba, etc.) et le numéro d'inscription, plus les statuts enregistrés et leurs modifications. | Inspección General de Justicia (IGJ) pour la Ville autonome de Buenos Aires ; Registro Público de Comercio ou Dirección de Personas Jurídicas de la province concernée | 3 months Required | Official website |
| Constancia de Inscripción — CUITTax registration certificate (CUIT) Le CUIT (11 chiffres) est la clé de tout en Argentine. L'AFIP a été remplacée par l'ARCA fin 2024 : un cabinet qui vous remet encore un document à en-tête AFIP produit une pièce ancienne, exigez une constancia rééditée. Le document liste aussi les impôts auxquels la société est assujettie. | ARCA — Agencia de Recaudación y Control Aduanero (ex-AFIP) | 3 months Required | Official website |
| Constancia de inscripción en Ingresos Brutos (o en el Convenio Multilateral)Provincial turnover tax registration certificate Impôt provincial incontournable pour un cabinet de services. Un cabinet qui facture dans plusieurs provinces relève du Convenio Multilateral et doit produire le formulaire CM01. | Agence fiscale provinciale : AGIP (Ville de Buenos Aires), ARBA (province de Buenos Aires), etc. ; Comisión Arbitral pour le Convenio Multilateral | 3 months Required | Official website |
| Certificado Fiscal para ContratarTax compliance certificate for contracting Attestation historiquement exigée pour contracter avec l'État national au-delà d'un seuil (RG AFIP 4164/2017). Le régime a été modifié depuis la transformation de l'AFIP en ARCA : faites confirmer par le candidat la référence de la résolution générale en vigueur à la date de sa demande. À défaut de ce certificat, réclamez la constancia de inscripción accompagnée du relevé du Sistema de Cuentas Tributarias sans dette. | ARCA (ex-AFIP) | 3 months Where applicable | Official website |
| Constancia de presentación y pago del Formulario F.931 (SUSS) y libre deuda previsionalProof of filing and payment of social security contributions (form F.931) En Argentine, les cotisations sociales sont recouvrées par l'administration fiscale et non par un organisme distinct : le justificatif utile est le F.931 déposé et acquitté des trois derniers mois, ou une attestation de libre deuda previsional. L'ANSES ne délivre pas d'attestation de régularité pour les employeurs. | ARCA (ex-AFIP), qui recouvre les cotisations du Sistema Único de la Seguridad Social (SUSS) ; ANSES pour les prestations | 3 months Required | Official website |
| Póliza / certificado de cobertura de Seguro de Responsabilidad Civil ProfesionalProfessional liability insurance certificate Aucune obligation légale générale pour un cabinet comptable argentin, ni au titre de la loi 20.488 ni des règlements des Consejos Profesionales. À exiger contractuellement. Vérifiez que l'assureur figure au registre de la SSN. | Assureur agréé par la Superintendencia de Seguros de la Nación (SSN) | 12 months Where applicable | Official website |
| Certificado de cobertura de ART (Aseguradora de Riesgos del Trabajo)Workers' compensation insurance certificate Obligation légale pour tout employeur argentin (loi 24.557). Le certificat, souvent assorti d'une clause de non-répétition en faveur du donneur d'ordre, est la pièce la plus systématiquement réclamée dans les relations interentreprises en Argentine. | ART affiliée, sous contrôle de la Superintendencia de Riesgos del Trabajo (SRT) | 3 months Required | Official website |
| Matrícula profesional de Contador Público en el Consejo Profesional de Ciencias Económicas (CPCE) de la jurisdicciónRegistration as Public Accountant with the Professional Council of Economic Sciences La loi 20.488 réserve au contador público matriculado la signature des états comptables et les certifications, mais ne réserve pas explicitement la liquidación de sueldos, en pratique très majoritairement effectuée par des contadores matriculados. Exigez la matrícula du signataire et son numéro de tomo/folio, vérifiables sur le registre du CPCE. | Consejo Profesional de Ciencias Económicas de la juridiction (CPCECABA à Buenos Aires), fédérés au sein de la FACPCE ; loi nationale 20.488 | 3 months Where applicable | Official website |
| DNI del representante legal y acta de designación de autoridades inscriptaLegal representative's national ID and registered appointment minutes L'acte de désignation des dirigeants doit être inscrit au registre public et sa durée est limitée (souvent trois exercices) : vérifiez que le mandat du signataire n'est pas expiré, erreur très courante. | RENAPER pour le DNI ; IGJ ou Registro Público provincial pour l'acte de nomination | No expiry Required | Official website |
| Inscripción en el Registro Nacional de Bases de Datos PersonalesRegistration with the National Register of Personal Databases Contrairement au régime européen, l'Argentine a conservé un enregistrement préalable obligatoire des fichiers de données personnelles (loi 25.326), à renouveler périodiquement. Un cabinet de paie traite des données de salariés : il doit être inscrit. C'est un différenciateur simple entre un cabinet rigoureux et un cabinet approximatif. | Agencia de Acceso a la Información Pública (AAIP) — Dirección Nacional de Protección de Datos Personales | 12 months Required | Official website |
The duality of the administrative framework is systematic. The national CUIT is matched by provincial registration for turnover tax, Ingresos Brutos, or for the Convenio Multilateral where activity spans provinces; the commercial register is likewise provincial. A file that stops at national documents is structurally incomplete.
The renaming of the tax authority then calls for an explanation. AFIP became ARCA at the end of 2024: documents still bearing the old letterhead are not irregular, merely earlier than the reform. What matters is their issue date.
Occupational risk insurance, entrusted not to a public fund but to approved private insurers competing for the business, completes the picture. The ART cover certificate belongs to the documentary base of an Argentine employer just as much as proof of contributions, and its absence is disqualifying. Ask for the current cover certificate rather than the policy itself, since only the former shows the period actually covered.
Deux réflexes propres à l'Argentine. D'abord, tout est double, national et provincial : au CUIT national correspond une inscription provinciale à Ingresos Brutos, et le registre du commerce est provincial — un dossier limité aux pièces nationales est incomplet. Ensuite, l'AFIP est devenue l'ARCA fin 2024 : les documents portant encore l'en-tête AFIP ne sont pas faux mais sont anciens. Le point sur lequel je n'ai pas trouvé de source officielle stable est le régime actuel du Certificado Fiscal para Contratar après la réforme ARCA : il est traité ici comme non obligatoire pour un partenaire privé, avec une solution de repli documentée.
The network opens 3 partner slots in Argentina, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Argentina has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
For Argentina we favour an estudio contable whose signing partner holds the matrícula of contador público with the Consejo Profesional de Ciencias Económicas of their jurisdiction, national law 20.488 governing that practice. The file must cover both tiers of the country: proof of registration with the provincial public register, the ARCA CUIT certificate, Ingresos Brutos registration, evidence of filing and payment of form F.931, and the ART cover certificate. Registration with the Registro Nacional de Bases de Datos Personales is also expected.
Describe your requirement. No firm is listed in Argentina yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in ArgentinaMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Argentina.