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
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.

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
Non-payment	Periods do not count for retirement
ARCA can pursue	Ejecución fiscal (judicial collection)

Voluntary higher category

• Voluntary higher category rule — Client may opt for a higher category than minimum. Increases future retirement benefits. File recategorización through ARCA.

Dual status (employed + self-employed)

• Dual status rule — Must pay BOTH employee contributions (withheld) AND autónomo contributions. No exemption. Obra social may be unified.

Jubilado continuing to work

• Jubilado continuing to work rule — Must still pay autónomo contributions. PAMI component may differ. Flag for reviewer.

EC1 -- Professional choosing Category I

Situation: Lawyer tries to register Category I. Resolution: REJECT. Minimum Category II for university-degree professionals.

EC2 -- Zero income month

Situation: No revenue, still registered. Resolution: Full monthly contribution due. Fixed amounts regardless of income.

EC3 -- Monotributo confusion

Situation: Client asks about aportes but is Monotributista. Resolution: This skill does not apply. Direct to Monotributo skill.

EC4 -- Employer drops below threshold

Situation: Category IV (5 employees) terminates 2, now has 3. Resolution: May request recategorización to Category III. Not automatic. Flag for reviewer.

EC5 -- Switch from Monotributo mid-year

Situation: Monotributista until June, Autónomo from July. Resolution: Autónomo contributions start July. Category based on projected income. Flag for reviewer.

Section 9 -- Reviewer escalation protocol

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.

Test 1 -- Standard Category I

Input: Freelance designer, no degree, no employees, Sep 2025. Expected output: Category I. ~ARS 57,530. VEP by end of October.

Test 2 -- Professional minimum

Input: Self-employed accountant, no employees, Sep 2025. Expected output: Category II. ~ARS 80,541.

Test 3 -- Employer with 5 employees

Input: Small business, 5 employees, Sep 2025. Expected output: Category IV. ~ARS 184,094.

Test 4 -- Dual status

Input: Employed full-time AND freelance. Expected output: Must pay autónomo separately.

Test 5 -- Zero income month

Input: Category I, zero revenue August 2025. Expected output: Full contribution due.

Test 6 -- Professional attempting Category I

Input: Lawyer tries Category I. Expected output: REJECT. Minimum Category II.

Disclaimer

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.

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