Use this skill whenever asked about Argentine self-employed social contributions (aportes autónomos). Trigger on phrases like "aportes autónomos", "categoría autónomos", "jubilación autónomos", "PAMI autónomos", "cuánto pago de autónomo", "contribuciones SIPA", or any question about Argentine social security obligations for self-employed individuals. Covers Categories I-V, retirement (SIPA), PAMI (INSSJP), and obra social contributions, monthly fixed amounts, VEP payment, and edge cases. ALWAYS read this skill before touching any Argentine social contribution work.
Accountant-reviewed general reference. Reviewed by Maria Valeria Benvenutias reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.
Spot something wrong or out of date? Report it and the reviewing accountant takes another look.
If you are an AI assistant using this skill for AR Social Contributions (Argentina): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
Use AR Social Contributions in your AI agent
Add OpenAccountants so your AI can retrieve this Guide during a conversation. Any output remains a draft unless a qualified professional separately reviews your specific facts.
Use this with your AI
Use OpenAccountants for AR Social Contributions in Argentina.
Paste it into ChatGPT, Claude, or any AI that has OpenAccountants added. Add it to your AI first if you haven't.
Every figure is drawn from this Tax Guide and cited to its source.
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 | | Validated by | Pending -- requires validation by Argentine contador | | Validation date | Pending |
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 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
Category determination table
| 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 |
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 |
| Validated by | Pending -- requires validation by Argentine contador |
| Validation date | Pending |
CRITICAL: Amounts change EVERY MONTH due to movilidad previsional. Always verify current amounts on ARCA website.
Before computing, you MUST obtain:
If activity type is unknown, STOP.
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 |
Reference amounts (September 2025)
| Category | Monthly total (ARS) |
|---|---|
| I | ~57,530 |
| II | ~80,541 |
| III | ~115,059 |
| IV | ~184,094 |
| V | ~253,129 |
Components table
| Component | Destination |
|---|---|
| Aporte jubilatorio | SIPA (retirement pension) |
| Aporte PAMI | INSSJP (retiree health) |
| Aporte obra social | Obra Social (current health) |
Tax deductibility table
| Question | Answer |
|---|---|
| Are aportes deductible? | YES -- for income tax (Ganancias) |
| Where reported? | Annual return deductions |
| Which year? | Year of payment |
Penalties table
| Penalty | Detail |
|---|---|
| Late payment | Daily interest (tasa resolutoria) |
| Non-registration | Fines + retroactive contributions |
| Non-payment | Periods do not count for retirement |
| ARCA can pursue | Ejecución fiscal (judicial collection) |
Situation: Lawyer tries to register Category I. Resolution: REJECT. Minimum Category II for university-degree professionals.
Situation: No revenue, still registered. Resolution: Full monthly contribution due. Fixed amounts regardless of income.
Situation: Client asks about aportes but is Monotributista. Resolution: This skill does not apply. Direct to Monotributo skill.
Situation: Category IV (5 employees) terminates 2, now has 3. Resolution: May request recategorización to Category III. Not automatic. Flag for reviewer.
Situation: Monotributista until June, Autónomo from July. Resolution: Autónomo contributions start July. Category based on projected income. Flag for reviewer.
When a situation requires reviewer judgement:
REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified contador must confirm before advising client.
When a situation is outside skill scope:
ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified contador. Document gap.
Input: Freelance designer, no degree, no employees, Sep 2025. Expected output: Category I. ~ARS 57,530. VEP by end of October.
Input: Self-employed accountant, no employees, Sep 2025. Expected output: Category II. ~ARS 80,541.
Input: Small business, 5 employees, Sep 2025. Expected output: Category IV. ~ARS 184,094.
Input: Employed full-time AND freelance. Expected output: Must pay autónomo separately.
Input: Category I, zero revenue August 2025. Expected output: Full contribution due.
Input: Lawyer tries Category I. Expected output: REJECT. Minimum Category II.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Maria Valeria Benvenuti · 7 July 2026
Applicable period: 2025
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Argentina computations in the OpenAccountants Tax Library.
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)
| Category | Monthly total (ARS) | |---|---| | I | ~57,530 | | II | ~80,541 | | III | ~115,059 | | IV | ~184,094 | | V | ~253,129 |
Components table
| Component | Destination | |---|---| | Aporte jubilatorio | SIPA (retirement pension) | | Aporte PAMI | INSSJP (retiree health) | | Aporte obra social | Obra Social (current health) |
Movilidad adjustment rule
Amounts adjusted monthly per Ley 27.609 movilidad formula (CPI + RIPTE). ARCA publishes updated tables each month.Ley 27.609
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 table
| Question | Answer | |---|---| | Are aportes deductible? | YES -- for income tax (Ganancias) | | Where reported? | Annual return deductions | | Which year? | Year of payment |
Penalties table
| Penalty | Detail | |---|---| | Late payment | Daily interest (tasa resolutoria) | | Non-registration | Fines + retroactive contributions | | Non-payment | Periods do not count for retirement | | ARCA can pursue | Ejecución fiscal (judicial collection) |
Voluntary higher category rule
Client may opt for a higher category than minimum. Increases future retirement benefits. File recategorización through ARCA.
Dual status rule
Must pay BOTH employee contributions (withheld) AND autónomo contributions. No exemption. Obra social may be unified.
Jubilado continuing to work rule
Must still pay autónomo contributions. PAMI component may differ. Flag for reviewer.
Rendered from the canonical facts model · method attested Jul 7, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
Pasting this into your AI section by section is slow and easy to get wrong. Add to your AI and it loads the whole Guide automatically — with dependency resolution and conservative defaults, every figure cited to its source.