Hiring foreigners in Argentina: work permits, residence and payroll

Key rules

1. Legal framework

2. Who may work

• Permanent residents may do any paid activity, employed or self employed, with full labour law protection (Law 25.871 art. 51).
• Temporary residents may work only during their authorised stay (art. 51). The migrant worker subcategory gives up to three years, renewable, with multiple entries and permission to work as an employee (art. 23 a). The DNM currently grants one year, renewable (DNM migrant worker page).
• Transitory residents may not do paid work, employed or self employed, except seasonal migrant workers or where the DNM expressly authorises it under the law or a migration agreement (art. 52).
• Provisional residence ("residencia precaria"). Once a residence application is filed, the DNM may grant a precaria of up to 90 calendar days, renewable by reasoned decision, which lets the holder stay, travel, work and study (art. 20, as replaced by DNU 366/2025 art. 4). Holders of a precaria may be authorised to work for the term and in the manner the DNM sets (art. 52, last sentence). Time on a precaria does not count toward permanent residence (art. 20, last paragraph).
• Irregular status. A foreigner is irregular if they have no residence under the law; entered without migration control; overstayed; "denaturalised" the conditions of their residence or did activities their category does not allow; or stay despite an expulsion ground (art. 53 a to e, as replaced by DNU 366/2025 art. 12). An irregular foreigner, or a regular one not authorised by the DNM, cannot work as an employee or self employed (art. 53, first paragraph).

Practical consequence. Work rights can lapse during employment. If a temporary residence expires without renewal, the employee becomes irregular (art. 53 c) and the employer is exposed to the art. 59 fine from that day. If a worker admitted under art. 23 e as transferred staff of a foreign group changes to an unrelated local employer without changing criterion, that can be read as denaturalising the residence (art. 53 d) (unconfirmed).

3. Residence routes for workers

"Highly qualified" residence. some secondary summaries listed a residence for highly qualified workers. No category with that name appears in Law 25.871, Decree 616/2010, DNU 366/2025, DNU 681/2026 or the DNM index of temporary residences downloaded for this page, which lists Mercosur, rentista, pensioner, migrant worker, scientists and specialised staff, athletes and artists, religious, medical patients, academics, students, asylees and refugees, humanitarian reasons and family reunification. The closest existing route is art. 23 e (scientists, specialised and transferred staff). If a DNM disposition has created a separate fast track for qualified talent, it was not found (unconfirmed).

Investor residence. Art. 23 d and Decree 616/2010 art. 23 d (minimum ARS 1,500,000) still exist on paper, but the DNM no longer lists an investor service. See Visas and residence.

Refusal ground for work cases. In applications based on work, failing to show an effective job offer is a refusal ground, together with false documents and undisclosed criminal records (art. 29 a, as replaced by DNU 366/2025 art. 8, per the visas page).

4. RENURE: the employer's registration as sponsor

• Legal basis. Persons, companies, associations or partnerships that request the entry, stay or regularisation of a foreigner must register in RENURE and provide the real or sworn guarantee ("caución") the DNM determines, considering the requester's history and solvency. A real guarantee must be between 2 and 10 SMVM (Decree 616/2010 art. 73). The register was created by DNM Disposition 56.647/2005 under Decree 836/2004 art. 3 and updated by Disposition 3043/2020 (signed 9 Sep 2020; in force 60 calendar days after publication, art. 20). The DNM migrant worker and specialised staff pages still cite "Disposition DNM 54.618/08" for RENURE; the RENURE page itself cites Disposition 3043/2020. The two references were not reconciled in the sources (unconfirmed).
• Who must register. Any individual or legal entity that, invoking its own right or interest, requests admission or residence of a foreigner under art. 23 a, e, f, i and j or art. 24 e, f and h of Law 25.871 (Disp. 3043/2020 art. 2). That covers migrant workers, specialists and transferees, athletes and artists, academics, students, seasonal workers, academic transitory stays and special transitory stays. It does not cover Mercosur (23 l) or family reunification (23 ñ).
• Exempt sponsors. National ministries and secretariats, provincial governments and ministries, the City of Buenos Aires government, the presidencies of Congress and provincial legislatures, the Supreme Court and provincial supreme courts, and Catholic congregations registered with the national directorate of Catholic worship (art. 9).
• Documents for a company. A request note signed by an authorised officer before a notary or a DNM officer, stating corporate name and CUIT, legal address, address constituted in Argentina, electronic address (under DNM Disposition 138/2019), the activity that motivates the registration, the address where the foreigners will work, contact details, and acceptance of the obligations and sanctions of the disposition (art. 3).
• Documents for an individual employer. The same note plus DNI and an Argentine criminal record certificate showing no records for migration offences, arms, people or drug trafficking, money laundering, crimes against humanity, terrorism, smuggling of migrants, false documents for migration benefits or sexual exploitation (art. 4).
• Where to file. At the DNM head office or the delegation for the employer's address (art. 8). The DNM RENURE page says all requests start by email to the address shown on that page.
• Effect. Registration is made once and the sponsor must keep its data updated (art. 10). DNM offices and consulates may not process an art. 23 a, e, f, i or j or art. 24 e, f or h request from an unregistered sponsor (art. 10, second paragraph). In every procedure, the sponsor's request note and the employment contract must be signed before a notary who certifies the signatory's authority (art. 10, last paragraph).
• Ongoing duties. Report any change in registered data (art. 12 a) and, within 10 calendar days, report that the foreigner did not show up, or the early termination, suspension, abandonment, resignation, end of the relationship or any temporary or permanent change in it (art. 12 b).
• Sanctions. Temporary cancellation of the registration: 6 months to 2 years for failing to update data (art. 13); at least 2 years for repeat offences (art. 14); at least 3 years for failing to report a termination or no show within 10 days (art. 15); at least 5 years for false documents or where the DNM finds that the declared employment relationship does not exist (art. 16). Appeals within 10 days of notice under Law 19.549 (art. 17).
• Fee. The disposition sets no fee for registration and the DNM fee table has no RENURE line; the table only lists 100 UMSM for urgent processing requested by RENURE registered companies (unconfirmed).

5. Employment law applies in full

• Territoriality. The LCT governs validity, rights and obligations of a contract performed in Argentina, whether it was signed in Argentina or abroad (LCT art. 3). A foreign group cannot contract out of Argentine severance, notice or minimum pay for work done in Argentina by choosing foreign law.
• Equal treatment. Discrimination by nationality is prohibited (art. 17) and the employer must give equal treatment in identical situations (art. 81). The Mercosur and Brazil agreements also guarantee treatment no less favourable than nationals in pay, working conditions and social insurance (Law 25.902 agreement art. 9.3; Law 26.240 agreement art. 6.5).
• Pay at least the agreement scale. For migrant workers, the DNM requires the pre contract salary to comply with the collective agreement for the activity (DNM migrant worker page).
• Registration with ARCA. Employers must register workers with ARCA under ARCA's rules, and that registration is sufficient for all purposes (LCT art. 52, as replaced by Law 27.802 art. 20). A worker not registered from the start date loses no rights, and the employer is deemed to have waived probation (art. 92 bis, last paragraph; see the employment page).
• Prohibited work. The object of a contract is prohibited when the law bans employing certain persons, and the prohibition is always addressed to the employer (art. 40). A contract with a prohibited object does not affect the worker's right to wages and to indemnities on its termination (art. 42). The Migration Law says the same: its application does not exempt the employer from labour obligations toward the foreigner whatever their status, and rights acquired for work already done are unaffected (Law 25.871 art. 56). An employer that hires an irregular migrant therefore owes both the DNM fine and the full labour cost.
• Salary in foreign currency. Since Law 27.802, salary may be paid in pesos or foreign currency (LCT art. 105, first paragraph, as replaced by Law 27.802 art. 34). Exchange control rules on paying and receiving foreign currency are outside this page.
• Housing for relocated staff. Employer provided housing (loan for use of employer owned housing near the workplace, a lease or any provision of housing) is not remuneration for labour and social security purposes when the worker had no prior "arraigo" (settlement) in the place before the contract (LCT art. 105 f). This matters for expats. It is taxable for income tax (see section 8).

6. Social security for foreign employees

General rule. Employees in the private sector are mandatory members of the pension system (Law 24.241 art. 2 a), and the same contributions apply to foreigners and nationals: employee withholdings of 11% pension, 3% PAMI and 3% health insurance, and employer contributions of 20.40% or 18% plus 6% health insurance (see the payroll taxes page). Contributions above the maximum base are capped for the employee pension withholding: from the October 2026 accrual period the minimum and maximum taxable bases are ARS 146,759.98 (US$93.84) and ARS 4,769,631.49 (US$3,049.83) (ANSES Resolution 284/2026 art. 3).

Exemption for foreign professionals and technicians hired abroad (Law 24.241 art. 4).

• Professionals, researchers, scientists and technicians hired abroad to provide services in Argentina for no more than two years and only once are excepted from the pension system, provided they do not hold permanent residence in Argentina and are covered against old age, disability and death by the laws of their country of nationality or permanent residence.
• The employee or the employer must request the exemption from the "authority of application". Which authority (ANSES or ARCA), which form and what evidence of home cover is accepted are not in the sources (unconfirmed).
• The exemption does not prevent voluntary membership if both parties expressly wish it, or if the worker pays their own and the employer's contribution (art. 4, second paragraph).
• It does not modify social security agreements or Law 17.514 (art. 4, third paragraph).
• Nuclear projects. Law 26.566 art. 5 extends the two year term to four years only for the personnel working on the nuclear projects listed in that law (Embalse life extension and a fourth nuclear plant), extendable once by the executive for up to four more years. It does not extend the general rule.
• Scope is pensions only on the face of the text. Art. 4 excepts the worker "from the SIJP" (the pension system). It says nothing about PAMI (Law 19.032), health insurance (Law 23.660), the National Employment Fund or family allowances, which are financed under other laws. Whether ARCA lets the employer drop the pension share of the unified 20.40% or 18% rate, and whether the employee's 3% PAMI and 3% health insurance remain due, is not stated in the sources (unconfirmed). The split of the unified rate among subsystems is in an annex to ARCA RG 5907/2026 that is not in the source files (see the payroll page) (unconfirmed).
• "Hired abroad". The text requires the person to be hired abroad ("contratados en el extranjero"). Whether a transferee who signs a local contract with the Argentine subsidiary still qualifies is not resolved in the sources (unconfirmed). A conservative reading keeps the contract signed abroad with the foreign employer or a tripartite assignment letter.

Social security agreements (totalisation). Where an agreement is in force, it decides which country's system applies to a posted worker and lets periods in each country be added for pension rights. Laws approving social security agreements found in an InfoLEG search on 26 Oct 2026 (approval by Congress does not prove entry into force; the dates below are InfoLEG publication dates):

No agreement with the United States appears in the search. Nor does any agreement with the United Kingdom, Japan or Colombia. The search filtered InfoLEG descriptions and may be incomplete; confirm with ANSES before relying on the absence of an agreement (unconfirmed).

Mercosur posting rule in detail. A worker is subject to the law of the state where they work (agreement art. 4). A worker of a company based in one state who does professional, research, scientific, technical, managerial or similar tasks and is transferred to another state for a limited period stays under the home system for up to 12 months, extendable exceptionally with the prior express consent of the host state's competent authority (art. 5.1 a). The home liaison body issues a certificate on the company's request, and the company must apply at least 30 days before the posting starts or the extension begins; otherwise the worker falls automatically under the host state's law (administrative regulation arts. 3.1, 3.3 and 3.4). Periods of contribution in each state are added up for old age, disability and death benefits, but a state where the worker contributed for less than 12 months may grant no benefit (agreement art. 7). Health care for posted workers and families is granted if the home institution authorises it, at its cost (art. 6).

Law 17.250: sanctions, not exemptions. Law 17.250 (BO 28 Apr 1967) sets compliance rules and fines for social security debts. Its art. 15 punishes, among others, failure to register as employer (up to three times one month's contributions), failure to declare workers or to withhold (up to four times the contributions due for those workers), late deposit (up to 30%), refusal to provide information (up to 10% of the monthly payroll) and false data (up to 40% of the monthly payroll); art. 16 adds punitive interest; art. 17 punishes failure to deposit withheld contributions within 15 days of formal notice with prison of one month to six years. ARCA RG 5907/2026 art. 12 still cites Law 17.250 for FAL breaches (payroll page). The InfoLEG updated text of Law 17.250 was empty when downloaded, so later amendments to arts. 15 to 17 could not be checked (unconfirmed).

7. Tax identification: CUIL, CUIT and CDI

• CUIL. Employees are identified for social security by the CUIL ("Código Único de Identificación Laboral"), and ARCA's employee registration needs it. How a foreigner without a DNI obtains a CUIL (with the DNM file number or the precaria), which agency issues it and how long it takes are not in the sources (unconfirmed).
• CUIT. Needed if the foreigner will invoice as self employed, register for income tax as a non payroll taxpayer, or act as a company officer. The procedure for foreigners is not in the sources (unconfirmed).
• CDI. ARCA issues a free "Clave de Identificación" to individuals without CUIT or CUIL who need to open a bank account, operate in the financial system or buy registrable assets. Resident foreigners present the DNI or, failing that, an identity card or a DNM certificate showing the file number and type of residence; non residents present a passport. Filing is in person with form F. 663 at the ARCA office for the applicant's address; for non residents the processing period extends to 30 business days. A CDI cannot be used to comply with tax or social security obligations (ARCA CDI service page). It is therefore not a substitute for a CUIL for an employee.

8. Income tax: residents, five year assignees and short stays

Source. Salary for work done in Argentina is Argentine source income regardless of nationality, domicile or residence of the parties or where the contract was signed (ITL art. 5). Salaries are fourth category income (art. 82).

Becoming a resident (art. 116 b). A foreign national is a tax resident once they obtain permanent residence, or after staying in Argentina 12 months on temporary permits. Absences of up to 90 days, consecutive or not, in each 12 month period do not interrupt the stay (Regulation art. 281). Residence takes effect from the first day of the month after the month in which permanent residence was obtained or the 12 months were completed (art. 116, paragraph after f). A foreigner without permanent residence whose stay is not meant to be habitual may prove that once, at least 30 days before the 12 months end, in the form ARCA sets (art. 116 b, second paragraph; Regulation art. 281). The ARCA procedure was not in the sources (unconfirmed).

Assignees for up to five years (art. 123 c). Foreign nationals whose presence is due to duly accredited work reasons requiring a stay of no more than five years, and their accompanying non resident family, are not residents. They are taxed on Argentine source income under the provisions that apply to residents (art. 123, last paragraph), and are not taxed on foreign income. The documentation ARCA accepts was not in the sources (unconfirmed).

Personal deductions for art. 123 c assignees: an open question. ITL art. 30 grants the non taxable minimum (a) and family deductions (b) "provided that the persons indicated are residents in the country". Art. 123 c says the assignee is not a resident but is taxed "under the provisions applicable to residents". Whether the assignee can claim the art. 30 a and b deductions, and family deductions for a spouse and children who are themselves non residents under art. 123 c, is not settled in the sources (unconfirmed). Example 2 shows the tax with and without family deductions.

Short stays: the 24.5% rate (arts. 102 and 104 e). Payments of Argentine source income to foreign beneficiaries are subject to a final withholding of 35% (art. 102) on the net income presumed by law (art. 103). For salaries, fees and other pay to people acting temporarily in Argentina, such as intellectuals, technicians, professionals, artists and sportspeople, who do not stay more than six months in the fiscal year, the presumed net income is 70% (art. 104 e). The effective rate is 35% × 70% = 24.5% of the gross payment. A foreign beneficiary is one who receives income abroad, directly or through agents, or who receives it in Argentina without proving "stable residence" (art. 102, last paragraph). some secondary summaries cited "ITL art. 91 to 93" for this rule: those numbers belong to the earlier ordered text; in the 2019 ordered text used here the rules are arts. 102 to 104 (unconfirmed).

The first year gap. A foreign employee hired locally on a temporary residence who is not an art. 123 c assignee is not yet a resident during the first 12 months (art. 116 b), and stays more than six months, so art. 104 e does not apply. On the face of arts. 102 and 104 i, unlisted income would be presumed at 90%, a 31.5% final withholding. Whether ARCA's payroll withholding rules (RG 4003/2017) treat such employees under the resident scale from the start is not in the sources reviewed for this page (unconfirmed). This is a real uncertainty, and it is one reason why Brazilians should consider direct permanent residence under Law 26.240, which makes them residents from the following month.

Treaties. Argentina's double tax treaties usually let the work state tax salary for work done there, with an exception for short stays. In the Brazil treaty, salary of a Brazilian resident for work in Argentina is taxable only in Brazil if the person stays no more than 183 days in the fiscal year, the employer is not an Argentine resident, and the pay is not borne by an Argentine permanent establishment (Law 22.675 treaty art. XV.2). No income tax treaty with the United States appears among the treaty approval laws in the project's InfoLEG search; the only Argentina United States text found covers shipping and aircraft income (Law 24.399). See the treaties page.

Fringe benefits are taxable. Benefits granted by the employer or through third parties, including housing, holiday travel, payment of family education expenses, fuel vouchers and credit cards, are taxable income even when they are not remuneration for social security (ITL art. 82, paragraphs added by Law 27.743 art. 81). The same article lists relocation allowances ("desarraigo") among taxable items. Work clothing and indispensable training are excluded.

2026 parameters. For the 2026 annual settlement ARCA publishes a non taxable minimum of ARS 6,019,671.36 (US$3,849.14), a spouse deduction of ARS 5,669,323.06 (US$3,625.12), a child deduction of ARS 2,859,060.31 (US$1,828.16) and an employee special deduction of ARS 28,894,422.56 (US$18,475.88), plus one twelfth of the sum (ITL art. 30; ARCA annual 2026 table). The top 35% rate applies above ARS 70,984,968.25 (US$45,389.71) of taxable income (ARCA art. 94 table, annual 2026). ARCA's July to December 2026 table shows lower cumulative amounts at December 2026 (for example a non taxable minimum of ARS 5,585,736.93); the reason is not explained in the files (unconfirmed).

9. Sanctions for hiring irregular migrants (Law 25.871 arts. 53 bis and 55 to 60)

• Prohibition. No individual or legal entity, public or private, may give paid work or occupation, with or without employment relationship, to foreigners residing irregularly (art. 55, second paragraph). Paid accommodation to irregular foreigners is also prohibited (art. 55, first paragraph).
• Fines (art. 59). Jointly and severally ("solidariamente"): 50 SMVM per foreigner without migration authorisation to work who is given paid work; 100 SMVM when the worker is a non emancipated minor or under 14; 20 SMVM per foreigner given paid accommodation. Repeat offences raise the fine by up to 50%. On request and proof of lack of means, the DNM may reduce the fine or allow instalments by reasoned disposition, but never below 2 SMVM. The law also allows the ministry to set alternative sanctions focused on migrant protection and social action.
• Grading (art. 60). Sanctions are graded by the nature of the infraction, the person and their history; for repeat offences they are cumulative and progressive.
• Procedure. Fines follow the summary procedure in the annex to Decree 616/2010 (Decree 616/2010 art. 59).
• Inspections (art. 53 bis, added by DNU 366/2025 art. 13). The DNM may require foreigners to prove identity and status; organise inspections of employers and accommodation providers; demand books, records and personnel documents, with an unextendable term of up to 5 business days if not available on the spot; seize evidence for up to 3 business days; ask for a court warrant if access is refused to a place that is not public; require police assistance; verify that the criterion invoked by the foreigner exists; and ask a court for preventive detention of the foreigner.
• Other contracts. Anyone who agrees with an irregular foreigner to buy, sell or encumber real estate or registrable assets, or to form or join a company, must notify the migration authority (art. 57), although the act remains valid (art. 58).
• Which SMVM. The law does not say whether the SMVM of the infraction date or of the decision date applies (unconfirmed).

Documents checklist

• Passport valid and in force; Mercosur nationals may use the documents in Annex I of the Mercosur travel documents agreement (DNM pages).
• Argentine criminal record certificate (National Recidivism Registry), over 16 only; built into RaDEx except for preferential appointments and the corporate channel (DNM pages).
• Foreign criminal record certificates from each country of residence for more than one year in the last three years (DNM pages); five years for the Brazil and Mercosur agreements (Law 26.240 agreement art. 3 b; Law 25.902 agreement art. 4.1 c).
• Apostille (Hague Convention) or Argentine consular legalisation; documents issued by foreign consulates in Argentina need Foreign Ministry legalisation, except Mercosur (DNM pages).
• Sworn translation into Spanish by an Argentine public translator (Law 20.305 art. 6), legalised by the translators' association; Brazil agreement art. 7 exempts translation unless there is doubt.
• Employer documents: RENURE certificate, ARCA registration certificate, notarised pre contract or transfer note, alta temprana.
• Proof of address and proof of regular entry.
• Minors: legalised birth certificate and parental authorisation (DNM Mercosur page).

Step by step

A. Non Mercosur employee hired locally (art. 23 a migrant worker)

1. Register the company in RENURE (once). Prepare the request note signed by an authorised officer before a notary, with CUIT, legal and constituted addresses, electronic address, activity, the address where foreigners will work and acceptance of obligations (Disp. 3043/2020 art. 3). Start by email to the DNM RENURE address and file at the DNM office for the company's legal address (DNM RENURE page; art. 8). Who: the employer. Cost: no fee found (unconfirmed). Time: not published (unconfirmed). The DNM may ask for a guarantee of 2 to 10 SMVM (Decree 616/2010 art. 73).
2. Sign the employment pre contract. It must state the parties' details, tasks, working hours, duration of the relationship, work address, salary in line with the collective agreement, and the employer's CUIT, with a power of attorney if a representative signs. Signatures are certified by a notary or before a DNM officer when filing (DNM migrant worker page; Disp. 3043/2020 art. 10). The DNM publishes a model contract (linked from the DNM page, not downloaded).
3. Collect the employee's documents abroad. Valid passport; criminal record certificates from every country where the employee lived more than one year in the last three years (over 16 only); for family members, birth and marriage certificates. Foreign documents must be apostilled (Hague Convention countries) or legalised by the Argentine consulate; documents in a foreign language need a Spanish translation by an Argentine sworn public translator, legalised by the translators' association (DNM migrant worker page).
4. The employee enters Argentina regularly (usually as a tourist where visa exempt). RaDEx filings require presence in Argentina (DNM pages).
5. File in RaDEx. Create the user, load the application and family members in the same order (children under 18 then pay no fee), pay the residence fee, the Argentine criminal record fee and the DNI fee, upload documents, and wait for the appointment email (DNM RaDEx and FAQ pages). For speed, the RENURE registered employer can use the corporate channel ("Trámites Corporativos"): appointment within 5 business days of closing the online file and decision within 5 business days of biometrics and complete documents; the Argentine criminal record certificate must then be obtained directly from the National Recidivism Registry and brought printed (RaDEx corporate page).
6. Obtain the precaria. On filing, the DNM may grant a precaria of up to 90 days, renewable, which allows work (Law 25.871 arts. 20 and 52).
7. Register the employee with ARCA before the first day of work and obtain the CUIL (unconfirmed). Present the signed ARCA "alta temprana" certificate to the DNM within 30 calendar days of starting the residence application (DNM migrant worker page).
8. Attend the DNM appointment with originals for biometrics.
9. Decision and DNI. Temporary residence for one year; temporary DNI for the same term (DNM worker page; Law 25.871 art. 32).
10. Monthly payroll as for any employee: contributions, F. 931, FAL from December 2026 (see the payroll page).
11. Calendar the renewal for 60 days before expiry; each renewal needs evidence that the job continues (contract, payslips) and costs 100 UMSM.
12. On termination or resignation, notify the DNM within 10 calendar days (Disp. 3043/2020 art. 12 b). Missing this triggers a RENURE suspension of at least 3 years (art. 15).

B. Mercosur national (art. 23 l), including Brazilians

1. The employee files their own residence through RaDEx with identity, criminal records, proof of address and regular entry. No job offer or sponsor is needed (DNM Mercosur page; Disp. 3043/2020 art. 2).
2. Brazilians may instead request permanent residence under Law 26.240 (DNM FAQ q. 3) with a criminal record certificate covering the last five years and a sworn statement (agreement art. 3). Documents are exempt from translation unless there is a well founded doubt (agreement art. 7, citing Mercosur CMC decision 44/00), although the DNM service pages still ask for translations (unconfirmed).
3. The employer registers the worker with ARCA from day one once the worker holds a precaria or residence. RENURE registration is not required for this criterion, but the employer still bears the art. 59 fine if it employs someone whose precaria has lapsed.
4. Change to permanent: for the Mercosur agreement, within 90 days before the temporary residence expires (Law 25.902 agreement art. 5); for DNM arraigo, two years of temporary residence for Mercosur nationals (Decree 616/2010 art. 22 c, per the visas page).

C. Intra group transfer of a manager or technician (art. 23 e)

1. The Argentine entity registers in RENURE.
2. The foreign group issues a transfer note stating the role held abroad, the Argentine work address, tasks, term and working hours, signed before a notary (DNM specialised staff page).
3. Decide the employment structure: a local contract with the Argentine entity, or a home contract with an assignment letter and an Argentine payroll. The LCT applies to the work done in Argentina in either case (art. 3). The choice affects the Law 24.241 art. 4 social security exemption ("hired abroad") and who withholds income tax.
4. Social security. If the home country has an agreement in force, request the home certificate of coverage before departure (for Mercosur, at least 30 days in advance). If there is no agreement, assess the Law 24.241 art. 4 exemption and file the request with the authority of application (unconfirmed).
5. Tax. Assemble art. 123 c evidence (assignment letter showing work reasons and a term of no more than five years) (unconfirmed).
6. Present the ARCA alta temprana for the transferee (DNM specialised staff page) and follow steps A.5 to A.12.

D. Short business trips and project technicians

1. Business meetings, fairs and market studies use a special transitory residence under art. 24 h or a tourist entry; neither allows paid work in Argentina without express DNM authorisation (art. 52). The DNM extension page lists special transitory residences for business, investments, market studies, fairs and exhibitions and for scientists, professionals, technicians, religious workers and artists (visas page).
2. A local party requesting an art. 24 h residence must be in RENURE (Disp. 3043/2020 art. 2).
3. Tax. If the Argentine entity pays the visitor for work in Argentina and the visitor stays no more than six months in the fiscal year, withhold 24.5% as final tax (ITL arts. 102 and 104 e), unless a treaty exempts the pay (for example Brazil treaty art. XV.2 where the employer is not Argentine and the cost is not borne in Argentina).

E. Timeline for a typical non Mercosur hire

Costs and timelines

Table 1. DNM fees most relevant to employers

Source: DNM fee table (Cuadro Tasas Migratorias) downloaded 25 Oct 2026, Decree 584/2024 art. 2 (1 UMSM = ARS 1,000). Decree 584/2024 art. 3 lets the Cabinet Office change the UMSM value; no change was found in the sources (unconfirmed).

Conflicting figure. The RaDEx corporate channel page says a preferential appointment costs an additional ARS 10,000, while the fee table lists 50 UMSM (ARS 50,000). The fee table is the later and more specific source, but the discrepancy is unresolved (unconfirmed).

Table 2. Thresholds, fines and guarantees at the October 2026 SMVM

SMVM for full time monthly paid workers: ARS 383,800 from 1 Sep 2026, ARS 391,200 from 1 Oct 2026, ARS 398,800 from 1 Nov 2026, ARS 406,400 from 1 Dec 2026 and ARS 414,200 from 1 Jan 2027 (CNEPSMVM Resolution 4/2026 art. 1 a to e).

Table 3. Income tax treatment of foreign employees

Table 4. Deadlines

Table 5. Timeline of norms

Worked examples

Facts. An Argentine software SME with a MiPyME certificate (employer rate 18%) and more than 25 employees hires a Brazilian civil engineer who is already in Buenos Aires as a tourist. Gross monthly salary ARS 4,500,000 (US$2,877.42), full time, single, no dependants added to the health insurance, below the maximum contribution base. The engineer files in November 2026 for permanent residence under Law 26.240, so that tax residence starts the following month; the alternative of Mercosur temporary residence (art. 23 l) is compared at the end. The 2026 ARCA tables are used for a full 2027 year as a proxy, because 2027 tables are not yet published (unconfirmed). ART (work risk insurance) premiums and union items are excluded because their rates are not in the sources (unconfirmed).

Step 1. Migration cost. Residence fee for a Mercosur national filed in Argentina: 50 UMSM × ARS 1,000 = ARS 50,000 (US$31.97) (DNM fee table; Decree 584/2024 art. 2). No RENURE registration and no notarised pre contract are needed. DNI and Argentine criminal record fees are paid in RaDEx but their amounts are not sourced (unconfirmed). The Brazilian criminal record certificate must cover five years (Law 26.240 agreement art. 3 b). Proof of economic means is required for permanent residence since DNU 366/2025 (Law 25.871 art. 22); for a new hire, the DNM's list (payslips, accountant certification and others) may force the engineer to file after receiving the first payslips, or to use Mercosur temporary residence first (unconfirmed).

Step 2. Monthly employer contributions (Law 27.541 arts. 19 and 22; Law 23.660 art. 16).

From December 2026 the SME pays 2.5% into its FAL account (ARS 112,500) and its unified contribution falls by the same amount, so the total does not change (Law 27.802 arts. 60 and 76; see the payroll page).

Step 3. Employee withholdings and net pay. 17% (11% pension, 3% PAMI, 3% health) × 4,500,000 = ARS 765,000 (US$489.16). Net before income tax: ARS 3,735,000 (US$2,388.26).

Step 4. Annual employer cost (12 salaries plus two SAC instalments of 50%).

• Gross: 4,500,000 × 13 = ARS 58,500,000 (US$37,406.48).
• Unified contribution: 12 × 808,739.34 + 2 × [(2,250,000 − 3,501.84) × 18%] = 9,704,872.05 + 808,739.34 = ARS 10,513,611.39 (US$6,722.69). Each SAC instalment uses half of the art. 22 deduction (Law 27.541 art. 22).
• Health insurance: 58,500,000 × 6% = ARS 3,510,000 (US$2,244.39).
• Total annual employer cost: ARS 72,523,611.39 (US$46,373.56), about 124% of gross.

Step 5. Annual income tax as a resident (ITL arts. 30 and 94; ARCA 2026 tables).

Effective income tax on gross pay: 1,174,292.81 ÷ 58,500,000 = 2.0%. Annual take home after contributions and income tax: ARS 47,380,707.19 (US$30,296.51).

Step 6. Social security and Brazil. The engineer works in Argentina for an Argentine employer, so Argentine law applies (Mercosur agreement art. 4). Argentine contribution periods count toward a future Brazilian or Argentine pension by totalisation, but a state where the worker contributed for less than 12 months may grant nothing (art. 7). No Law 24.241 art. 4 exemption is available, because the engineer was not hired abroad for a fixed stay and will hold permanent residence.

Step 7. The Mercosur temporary alternative. Same 50 UMSM fee, two year residence (DNM Mercosur page), permanent after two years of arraigo (Decree 616/2010 art. 22 c). The cost difference is tax, not fees: under temporary residence the engineer is not a tax resident for the first 12 months (ITL art. 116 b), and the sources do not settle how payroll withholding works in that gap (see section 8). On the face of ITL art. 104 i, a final 31.5% withholding on ARS 58,500,000 would be ARS 18,427,500 (US$11,783.04), against ARS 1,174,292.81 as a resident. That reading may not reflect ARCA practice (unconfirmed), but the gap is large enough to make the Law 26.240 permanent route worth testing first.

Cost to do it (Example 1): DNM fee ARS 50,000 (US$31.97); capital none; employer cost ARS 5,578,739.34 (US$3,567.20) a month, ARS 72,523,611.39 (US$46,373.56) a year excluding ART; months: precaria from filing, decision time not published (unconfirmed).

Facts. A US group seconds a US citizen as general manager of its Argentine subsidiary, a large services company (unified rate 20.40%), for exactly 24 months from January 2027. The manager moves with a spouse and a 10 year old child, all US nationals without income. The subsidiary pays a monthly salary of ARS 15,000,000 (US$9,591.41), 13 payments a year, and leases a flat for the family at ARS 2,500,000 a month (US$1,598.57). No salary increases, school fees or tax equalisation are modelled. The manager signs the assignment in the United States and a local employment contract with the subsidiary. 2026 tables are used as a proxy for 2027 (unconfirmed).

Step 1. Residence. Manager: temporary residence as transferred staff (art. 23 e); spouse and child: family reunification (art. 23 ñ). The subsidiary registers in RENURE and files a notarised transfer note.

Step 2. Social security: no agreement, possible exemption. No Argentina United States social security agreement appears in the InfoLEG search, so there is no certificate of coverage route. The manager may qualify for the Law 24.241 art. 4 exemption: hired abroad (arguable, see section 6), for no more than two years, once, no permanent residence in Argentina, covered for old age, disability and death under US law. The two year cap is met exactly; any extension beyond 24 months would exceed it (unconfirmed). Whether US contributions continue is a US law question outside this page.

Step 3. Monthly employer cost without the exemption.

Step 4. Employee withholdings (reading in which only the 11% pension is capped at the maximum base). Pension 11% × 4,769,631.49 = ARS 524,659.46; PAMI 3% × 15,000,000 = ARS 450,000; health 3% × 15,000,000 = ARS 450,000. Total ARS 1,424,659.46 (US$910.97) a month. If ARCA also caps PAMI and health at the maximum base, the total would be 17% × 4,769,631.49 = ARS 810,837.35 (US$518.47) (unconfirmed).

Step 5. Annual figures.

• Salary: 15,000,000 × 13 = ARS 195,000,000 (US$124,688.28).
• Unified contribution: 12 × 3,058,571.25 + 2 × [(7,500,000 − 3,501.84) × 20.40%] = ARS 39,761,426.24 (US$25,424.53).
• Health insurance employer: 195,000,000 × 6% = ARS 11,700,000 (US$7,481.30).
• Housing: 2,500,000 × 12 = ARS 30,000,000 (US$19,182.81).
• Annual employer cost: ARS 276,461,426.24 (US$176,776.92); two years: ARS 552,922,852.48 (US$353,553.84), plus DNM fees of ARS 400,000 and ART.
• Employee contributions: pension 14 instalments capped at ARS 524,659.46 each (12 salaries and 2 SAC instalments, assuming each SAC instalment is capped separately (unconfirmed)) = ARS 7,345,232.49; PAMI and health 6% × 195,000,000 = ARS 11,700,000; total ARS 19,045,232.49 (US$12,178.04).

Step 6. Income tax as an art. 123 c assignee. The manager is not a resident (stay required for work of no more than five years), so US investment income is not taxed in Argentina, but the Argentine salary is taxed under resident rules (ITL art. 123). The flat is a taxable benefit (ITL art. 82).

Effective rate on salary plus housing: 47,911,966.92 ÷ 225,000,000 = 21.3%.

• Without family deductions (if the non resident spouse and child do not qualify under art. 30 b), deductions fall to ARS 37,823,601.75 and tax rises to ARS 51,145,645.62 (US$32,703.91), ARS 3,233,678.69 (US$2,067.70) more (unconfirmed).
• With the art. 4 pension exemption, the employee saves ARS 7,345,232.49 (US$4,696.74) a year of pension withholding, but loses that deduction for income tax, so tax rises to ARS 50,482,798.30, ARS 2,570,831.37 (US$1,643.86) more; the net saving is about ARS 4,774,401 (US$3,052.88) a year. The employer saving depends on the pension share of the 20.40% unified rate, which is not in the sources (unconfirmed).
• No treaty relief. With no Argentina United States income tax treaty in the sources, relief from double taxation depends on US rules for foreign taxes, outside this page.

Step 7. If the stay were six months instead. If the manager came for a six month project and were paid by the subsidiary as a foreign beneficiary, the 24.5% final withholding would apply (ITL art. 104 e). On six months of salary (ARS 90,000,000) that is ARS 22,050,000 (US$14,099.37). Migration status would still need a residence that allows work, because a tourist or business visitor cannot do paid work (Law 25.871 art. 52).

Cost to do it (Example 2): DNM fees ARS 400,000 (US$255.77) over two years; capital none, but a possible sponsor guarantee of 2 to 10 SMVM; employer cost about ARS 276.5 million (US$176,777) a year excluding ART; months: precaria at filing; decision within about two weeks through the corporate channel if documents are complete (RaDEx corporate page); income tax about ARS 47.9 million (US$30,636) a year on the manager.

Facts. A logistics company employs three foreign warehouse workers. Two let their temporary residence expire in September 2026 and do not renew within the 30 day late window. A DNM inspection in October 2026 finds them working. The company has a previous fine.

1. Both workers are irregular from expiry (Law 25.871 art. 53 c) and may not work (art. 53).
2. Base fine: 50 SMVM × 2 workers = 100 SMVM. At ARS 391,200: ARS 39,120,000 (US$25,014.39) (art. 59).
3. Repeat offence: up to 50% more: maximum 150 SMVM = ARS 58,680,000 (US$37,521.58).
4. The company must also keep paying wages and, if it ends the contracts, the indemnities owed (LCT art. 42; Law 25.871 art. 56).
5. If the company is the RENURE sponsor and failed to report changes, it risks RENURE suspension (Disp. 3043/2020 arts. 13 to 15).
6. Prevention cost: two renewals at 100 UMSM each, ARS 200,000 (US$127.89), or ARS 300,000 (US$191.83) with the 50% late surcharge within 30 days after expiry.

Practical traps

• Law 17.250 is not the technician exemption. The exemption for foreign professionals and technicians hired abroad is Law 24.241 art. 4. Law 17.250 is the sanctions law. Advice that cites Law 17.250 for an exemption should be rechecked.
• The art. 4 exemption is one time and two years. "Por una sola vez": a second assignment of the same person does not qualify on the text. Only nuclear project staff get four years (Law 26.566 art. 5).
• Start work only with a precaria or residence. Registering the employee with ARCA does not cure migration irregularity, and working before filing exposes the company to the 50 SMVM fine (arts. 53 and 59).
• Thirty days for the alta temprana. For art. 23 a and transferees, the ARCA registration certificate must reach the DNM within 30 calendar days of starting the residence filing (DNM pages).
• Ten days to report a termination. Failing to tell the DNM within 10 calendar days that a sponsored employee left can suspend the company's RENURE registration for at least three years, blocking every other sponsored hire (Disp. 3043/2020 arts. 12 b and 15).
• Fake jobs. If the DNM finds that a declared employment relationship does not exist, the sponsor's RENURE registration is suspended for at least five years (art. 16), and the foreigner's residence can be cancelled for distorting the criterion.
• Changing employer. A worker admitted for one employer who moves to another may need a new filing; a Mercosur residence is not tied to an employer.
• Mercosur needs no sponsor but still needs a valid status. The employer must still track expiry dates; the fine applies to any worker without authorisation.
• Six months abroad cancels temporary residence. Long home leave can trigger art. 62 e; ask for DNM authorisation in advance (visas page).
• Housing: exempt for payroll, taxable for income tax. LCT art. 105 f removes it from social security; ITL art. 82 taxes it. Payroll systems must treat it differently in each calculation.
• Pay in dollars is allowed, but contributions are in pesos. LCT art. 105 allows foreign currency salaries; how the peso base is converted for F. 931 is not in the sources (unconfirmed).
• First year tax gap for temporary residents. A locally hired foreigner on a temporary residence is not a tax resident for 12 months unless permanent residence comes first; the withholding treatment in that period is not settled in the sources (unconfirmed).
• Family deductions for assignees. Spouse and child deductions require resident dependants (ITL art. 30 b); for art. 123 c families this is open (unconfirmed).
• Do not use a CDI for payroll. ARCA states that a CDI cannot be used for tax or social security obligations (ARCA CDI page).
• Two references for RENURE. DNM pages cite both Disposition 54.618/08 and Disposition 3043/2020; file under the current RENURE page instructions.
• Corporate channel requires your own criminal record request. The Argentine certificate is not built into the corporate channel and must be brought printed (RaDEx corporate page).
• Digital nomads cannot work for Argentine companies. The residence covers remote services to persons or companies abroad only (DNM nomad page; art. 52).

Recent changes

• 1 Oct 2026. SMVM ARS 391,200 (CNEPSMVM Res. 4/2026 art. 1 b); the art. 59 fine per irregular worker is ARS 19,560,000. Further monthly increases to March 2027 are scheduled in the same resolution.
• October 2026 accrual period. Contribution bases ARS 146,759.98 to ARS 4,769,631.49 (ANSES Res. 284/2026 art. 3), after a 1.66% CPI mobility increase.
• 31 Jul 2026. DNU 681/2026 in force: hate speech, incitement to violence against Argentines and desecration of national symbols became refusal and cancellation grounds (arts. 29 m and 62 h).
• 17 Jul 2026. Laws 27.816 and 27.817 approve social security agreements with Switzerland and San Marino (InfoLEG).
• 6 Mar 2026. Law 27.802: registration with ARCA is the single sufficient registration (LCT art. 52); salary payable in foreign currency and housing for relocated staff excluded from remuneration (LCT art. 105); naturalised citizens by investment are not tax residents by naturalisation alone (ITL art. 116, paragraphs added by art. 194).
• 11 Nov 2025. Decree 793/2025: Migration Law references to the Ministry of the Interior read as the Ministry of National Security.
• 29 May 2025. DNU 366/2025: new list of irregular situations (art. 53), DNM inspection powers over employers (art. 53 bis), 90 day precaria not counting toward arraigo (art. 20), family reunification criterion (art. 23 ñ), proof of economic means for permanent residence (art. 22). Applications filed before that date are decided under the old rules (DNU 366/2025 art. 44, per the visas page). The commonly cited pointer to DNU 366/2025 is confirmed.
• October 2024. Social security agreements with Canada (Law 27.770) and Korea (Law 27.771) approved.
• 8 Jul 2024. Law 27.743 made employer benefits such as housing and school fees taxable income (ITL art. 82).
• 5 Jul 2024. Decree 584/2024 set fees in UMSM at ARS 1,000 each. The commonly cited pointer to current DNM tariffs is confirmed against the fee table downloaded on 25 Oct 2026.

Pending changes

• Congressional review of DNU 366/2025 and DNU 681/2026 under Law 26.122 was not checked (unconfirmed).
• Entry into force of the agreements with Canada, Korea, Switzerland and San Marino, and their posting periods, were not checked (unconfirmed).
• Authority, form and scope of the Law 24.241 art. 4 exemption (pension only or all subsystems) are not in the sources (unconfirmed).
• Payroll withholding for non resident employees in their first 12 months who are not art. 123 c assignees (unconfirmed).
• Art. 30 deductions for art. 123 c assignees and their families (unconfirmed).
• SMVM applicable to fines (date of infraction or of the decision) (unconfirmed).
• Decree 616/2010 alignment with DNU 366/2025 (the downloaded decree is the 2010 text) (unconfirmed).
• FAL start date. Decree 1228/2026 sets 1 December 2026, while ARCA RG 5907/2026 starts collection with the November 2026 accrual period (payroll page) (unconfirmed).
• Limits for LCT art. 105 g (mobile phone and internet) and other exclusions depend on rules of the authority of application not in the sources (unconfirmed).

FAQ

1. Can a foreigner start working the day after filing for residence? Only if the DNM grants a precaria, which allows work for up to 90 days and is renewable (Law 25.871 arts. 20 and 52). Without a precaria or residence, employment is prohibited (art. 53) and the employer faces a 50 SMVM fine (art. 59).

2. Does my company need to register in RENURE to hire a Uruguayan or a Brazilian? No, if the worker uses the Mercosur nationality criterion (art. 23 l) or the Brazil permanent residence agreement. RENURE is required for art. 23 a, e, f, i and j and art. 24 e, f and h (Disp. 3043/2020 art. 2).

3. How much is the fine for employing someone without a work permit? 50 SMVM per worker, 100 SMVM for minors, up to 50% more for repeat offences and never less than 2 SMVM (art. 59). At the October 2026 SMVM of ARS 391,200, 50 SMVM is ARS 19,560,000 (US$12,507.19).

4. Is there an exemption from Argentine social security for foreign experts? Yes, Law 24.241 art. 4: professionals, researchers, scientists and technicians hired abroad for up to two years, once, without permanent residence and covered at home. It must be requested; its scope beyond pensions is unclear (unconfirmed). Social security agreements may also keep posted workers in their home system (for Mercosur, 12 months).

5. Does Argentina have a social security agreement with the United States? None appears in the InfoLEG search of approval laws made for this page (unconfirmed). Without one, a US assignee contributes in Argentina unless the art. 4 exemption applies.

6. When does 24.5% withholding apply? When an Argentine payer pays a foreign beneficiary for personal work done temporarily in Argentina and the person does not stay more than six months in the fiscal year: 35% on a presumed 70% (ITL arts. 102 and 104 e). Longer stays are taxed under the residence rules.

7. Is a two year assignee an Argentine tax resident? Not if the stay is for accredited work reasons requiring no more than five years (ITL art. 123 c). The assignee pays tax on Argentine income under resident rules but not on foreign income. Without that status, residence starts after 12 months on temporary permits (art. 116 b).

8. Can we pay the expat in US dollars? Salary may be paid in pesos or foreign currency (LCT art. 105). Contributions and tax are computed in pesos; the conversion rule was not in the sources (unconfirmed), and exchange rules are outside this page.

9. Is the flat we pay for the expat part of salary? Not for labour and social security if the worker had no prior settlement in the place (LCT art. 105 f). It is taxable for income tax (ITL art. 82).

10. What must we do when a sponsored foreign employee resigns? Notify the DNM within 10 calendar days (Disp. 3043/2020 art. 12 b), and process the termination like any other under the LCT. Missing the notice can suspend your RENURE registration for at least three years (art. 15).

11. Can a digital nomad do freelance work for our Argentine company? No. The digital nomad residence covers remote services for persons or companies abroad, and transitory residents cannot otherwise do paid work (DNM nomad page; art. 52). Hire them under a work criterion instead.

12. Do we still have to pay an irregular worker we discover on staff? Yes. A contract with a prohibited object does not affect the worker's right to wages and termination indemnities (LCT art. 42), and the Migration Law preserves rights for work already done (Law 25.871 art. 56). The fine is in addition.

13. Do Brazilian documents need translation? The Argentina Brazil agreement exempts migration documents from translation unless there is a well founded doubt (Law 26.240 agreement art. 7), but DNM service pages still ask for sworn translations (unconfirmed).

Primary sources

• Law 25.871, Migration Law, InfoLEG consolidated text [mig_l25871_texact]
• Decree 616/2010, regulation of Law 25.871 [mig_d616_2010]
• DNU 366/2025 [mig_dnu366_2025]
• DNU 681/2026 [mig_dnu681_2026]
• Decree 584/2024, migration fees [mig_d584_2024]
• DNM fee table [mig_tasas]
• DNM Disposition 3043/2020, RENURE [labor/foreigners/dnm_disp3043_2020_renure]
• DNM RENURE page [mig_dnm_renure]
• DNM migrant worker [mig_dnm_tmp_trabajador-migrante]
• DNM scientists, specialised and transferred staff [mig_dnm_tmp_cientifico]
• DNM Mercosur nationality [mig_dnm_tmp_mercosur]
• DNM digital nomad [mig_dnm_nomada]
• DNM temporary residence index [mig_dnm_temporaria]
• DNM residences FAQ [mig_dnm_faq_residencias]
• RaDEx corporate procedures [mig_dnm_radex_corporativo]
• Law 26.240, Argentina Brazil permanent residence agreement [labor/foreigners/l26240_brasil]
• Law 25.902, Mercosur, Bolivia and Chile residence agreement [labor/foreigners/l25902_mercosur_residencia]
• Law 25.655, Mercosur multilateral social security agreement [labor/foreigners/l25655_mercosur_ss]
• InfoLEG search of social security agreement approval laws, 26 Oct 2026 [labor/foreigners/infoleg_search_ss_agreements]
• Law 17.250 [labor/foreigners/l17250_norma]
• Law 24.241, pension system, InfoLEG updated text [l24241]
• Law 26.566, nuclear projects [labor/foreigners/l26566_nuclear]
• LCT 20.744, InfoLEG updated text [lct_texact]
• Income Tax Law, t.o. Decree 824/2019 [itl]
• Income tax regulation, Decree 862/2019 [d862_upd]
• Argentina Brazil double tax treaty, Law 22.675 [dtt_brazil_l22675]
• ARCA art. 30 deductions, annual 2026 [arca_ded_art30_anual2026]
• ARCA art. 30 deductions, July to December 2026 [arca_ded_art30_juldic2026]
• ARCA art. 94 scale, annual 2026 [arca_escala_art94_anual2026]
• ARCA CDI service page [labor/foreigners/arg_cdi]
• CNEPSMVM Resolution 4/2026, minimum wage [labor/foreigners/cnepsmvm_r4_2026_smvm]
• ANSES Resolution 284/2026, contribution bases October 2026 [labor/foreigners/anses_r284_2026]

Related pages

• Can a foreigner work legally in Argentina?
• Visas and residence
• Employment contracts and severance
• Labor: current framework
• Employment contracts and severance under the 2026 labor reform
• Collective bargaining agreements and unions in Argentina
• Independent contractors, outsourcing and platform workers in Argentina
• Probation periods and hiring in Argentina: the trial period and the first months of employment