Argentina Net Salary Calculator (Sueldo neto + Ganancias)

About the Argentina Net Salary Calculator (Sueldo neto + Ganancias)

Work out the take-home pay (sueldo neto) of an employee in Argentina from the gross monthly salary: the employee’s contributions of 17% (pension, PAMI and obra social), then the income tax your employer withholds that month (Impuesto a las Ganancias, cuarta categoría), worked out the way ARCA’s Resolución General 4003 has employers do it — cumulative from January, with one twelfth of the pay set aside each month for the SAC (aguinaldo) and ARCA’s current monthly tables of deductions and of the scale. Add your family, union dues, rent, domestic staff and a health plan to see the payslip of any month, the income tax month by month, the SAC and the year, and what the annual liquidation pays back.

The page is in English with the Spanish payslip terms beside each line, for expats, HR teams and employers abroad. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the net salary of the month and the first steps of the working, while the other figures stay hidden until you unlock them with a Pro pass.

How the net salary is worked out

• Contributions (aportes): 11% to the pension system (Ley 24.241, art. 11), 3% to PAMI (Ley 19.032, art. 8) and 3% to the obra social, with 1.5% more for each relative you add beyond your spouse and children (Ley 23.660, art. 16). Above ANSES’s monthly ceiling (tope) they stop growing; enter it when your pay is above it. All of them come off the income tax base except that 1.5%: the income tax deducts obra social contributions only for you, your spouse and your children (Resolución General 4003, Anexo II).
• Union dues (cuota sindical): the rate of your collective agreement, off the pay and off the income tax base.
• Income tax (Ganancias): what your employer withholds that month by ARCA’s tables (below).
• Net: the gross less all three; in June and December the SAC is paid on top, less its own contributions.

The income tax withholding, month by month

Your employer adds up the year to date (Resolución General 4003, Anexo II): the pay of each month and one twelfth of it for the SAC; less the contributions, union dues and one twelfth of them; less your general deductions within their limits; less the personal deductions accumulated to that month. The result goes through that month’s cumulative scale, from 5% to 35% (Ley 27.743, art. 73), and what was withheld in the earlier months comes off. ARCA updates the amounts by inflation every January and July, and from July its tables add the new amounts month by month (the second half’s scale, the second half’s deductions): for the same pay, less is withheld in the second half. A month’s withholding never takes more than 35% of its pay (art. 7).

The personal deductions

The annual amounts of ARCA’s current tables for the annual liquidation (deducciones personales): - Non-taxable income (ganancia no imponible): ARS 6,019,671.36. - Spouse or partner: ARS 5,669,323.06; each child under 18: ARS 2,859,060.31; each child unable to work: ARS 5,718,120.60. A dependant counts only with a net income in the year no higher than the non-taxable income, and only for the closest relative with taxable income. - Special deduction for employees: ARS 28,894,422.56, the non-taxable income and 3.8 times more (Ley 27.743, art. 71). - One twelfth more of all of them, which art. 30 adds to the special deduction: it keeps the deductions in step with the pay and its SAC.

Each month uses the amount accumulated to that month.

What else you can deduct

What you load in SiRADIG for your employer (general deductions): - Rent of your home: 40% of it, up to the non-taxable income, if you own no property at all; 10% more when the lease is registered in RELI, which a tenant who owns property can still deduct. - Domestic staff: wages, employer contributions and insurance, up to the non-taxable income. - Health plan (prepaga): up to 5% of your net income.

Life insurance, medical fees and private retirement insurance count only in the annual liquidation, and mortgage interest (up to ARS 20,000.00 a year), education and donations have limits of their own: the income tax calculator works the year out with all of them.

The SAC and the annual liquidation

The SAC (aguinaldo) is one twelfth of the year’s pay, paid in two halves, in June and in December, each 50% of the highest monthly pay of the half year (Ley de Contrato de Trabajo, arts. 121 and 122): at the same pay all year, half a month’s salary each time. It bears the same contributions, and for the income tax it is spread over the months as one twelfth of each month’s pay, which is why June and December are withheld like the other months. By the last working day of April of the next year your employer makes the annual liquidation with the amounts updated from July (art. 21): with ARCA’s current tables a steady salary has had more withheld than the year’s tax, and the difference comes back with a payslip by the end of May.

Limitations

• The same gross every month from the month the job started: a raise, a bonus, overtime that changes or vacation pay (plus vacacional) changes the withholding of the months after it, and pay from an earlier job in the year is not included.
• The contribution ceiling is the one you enter: ANSES updates it every month, and the SAC’s contributions are taken on it in proportion (half the monthly ceiling for each half year).
• Not included: family allowances (asignaciones familiares, which are not taxable pay), exempt pay, pensions and other income, employer costs, and deductions you have not loaded in SiRADIG.
• ARCA replaces the tables every January and July; the calculator says which tax year’s tables it uses.
• MySmartCoPilot is not a tax adviser: the result is an estimate from the published rules, not tax advice. Check your payslip with your employer or an accountant (contador).

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