ar-social-contributions

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# AR Social Contributions

## Argentina Social Contributions (Aportes Autónomos) -- Self-Employed Skill v2.0

## Section 1 -- Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Argentina |
| Authority | ARCA (formerly AFIP) |
| Primary legislation | Ley 24.241 (SIPA), Ley 19.032 (INSSJP/PAMI) |
| Supporting legislation | Ley 23.660 (Obras Sociales); ARCA monthly resolutions |
| System | 5-category fixed monthly amounts |
| Components | Aporte jubilatorio (SIPA) + PAMI + Obra social |
| Category I (Sep 2025) | ~ARS 57,530/month |
| Category V (Sep 2025) | ~ARS 253,129/month |
| Professionals minimum | Category II |
| Employers minimum | Category III (1-3 emp), IV (4-6), V (7+) |
| Payment method | VEP via ARCA portal |
| Due date | Last business day of following month |
| Currency | ARS only (amounts change monthly due to movilidad) |
| Contributor | Open Accountants |
| Validation date | Pending |

CRITICAL: Amounts change EVERY MONTH due to movilidad previsional. Always verify current amounts on ARCA website.

### Required inputs

Before computing, you MUST obtain:

1. **Activity type** -- profesional (university degree) vs other self-employed?
2. **Annual gross income** -- determines category
3. **Number of employees** -- affects category floor
4. **Concurrent employment (relación de dependencia)?** -- dual status rules
5. **Current month/period** -- amounts change monthly
6. **Monotributista or Autónomo?** -- this skill covers Autónomos only

**If activity type is unknown, STOP.**

### Refusal catalogue

- **R-AR-SOC-1 -- Moratoria (debt regularization)** — Trigger: client has years of unpaid contributions. Message: "Moratoria terms are set by specific ARCA resolutions. Escalate to qualified contador."
- **R-AR-SOC-2 -- Differential regime** — Trigger: hazardous/arduous activity. Message: "Primed categories (I'-V') apply. Verify activity qualification with ARCA. Flag for reviewer."

### Prohibitions

- **Prohibitions list** — NEVER use amounts from a prior month without verifying current movilidad-adjusted values; NEVER assign Category I to a professional with university degree; NEVER tell a registered autónomo they owe nothing because of zero income -- amounts are fixed; NEVER confuse Monotributo with Autónomo -- entirely separate regimes; NEVER advise on moratoria without escalating; NEVER present amounts as definitive beyond the current month; NEVER assume dual-status clients are exempt from autónomo contributions; NEVER assign an employer below their employee-count floor

## Section 3 -- Category determination

**Category determination table**  _(Ley 24.241)_

| Category | Who |
| --- | --- |
| I | Lowest income, no employees, no university degree |
| II | Mid-range or professionals (university degree) without employees |
| III | Professionals with up to 3 employees or higher income |
| IV | Employers with 4-6 employees or high income |
| V | Employers with 7+ employees or highest income |

- **Key rules** — Professionals with university degree: minimum Category II. Employers: Category III (1-3), IV (4-6), V (7+) as floor.  _(Ley 24.241)_

### Reference amounts (September 2025)

**Reference amounts (September 2025)**

| Category | Monthly total (ARS) |
| --- | --- |
| I | ~57,530 |
| II | ~80,541 |
| III | ~115,059 |
| IV | ~184,094 |
| V | ~253,129 |

### Components

**Components table**

| Component | Destination |
| --- | --- |
| Aporte jubilatorio | SIPA (retirement pension) |
| Aporte PAMI | INSSJP (retiree health) |
| Aporte obra social | Obra Social (current health) |

### Movilidad (indexation)

- **Movilidad adjustment rule** — Amounts adjusted monthly per Ley 27.609 movilidad formula (CPI + RIPTE). ARCA publishes updated tables each month.  _(Ley 27.609)_

### VEP generation

1. Access ARCA portal
2. Select "Autónomos" > "Generar VEP"
3. Confirm period and category
4. Pay through linked bank account

### Registration

- **Registration requirements** — Registration must be completed in the same month in which the event that places the person within the régimen occurs (Formulario 885). At most, and not preferably, it may be completed retroactively up to the following month’s due date, since the régimen is paid in arrears, so the payment is still made on time. Must have CUIT. Cannot be both Monotributista and Autónomo for the same activity.

### Tax deductibility

**Tax deductibility table**

| Question | Answer |
| --- | --- |
| Are aportes deductible? | YES -- for income tax (Ganancias) |
| Where reported? | Annual return deductions |
| Which year? | Year of payment |

### Penalties

**Penalties table**

| Penalty | Detail |
| --- | --- |
| Late payment | Daily interest (tasa resolutoria) |
| Non-registration | Fines + retroactive contributions |

From openaccountants/openaccountants, AGPL-3.0.

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