Asked about Argentine self-employed social contributions (aportes autónomos).
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Number of contribution categories
5 (fixed monthly amounts)Ley 24.241 (SIPA)
Components of autónomo contribution
Aporte jubilatorio (SIPA) + Aporte PAMI (INSSJP) + Aporte obra socialLey 24.241 (SIPA); Ley 19.032 (INSSJP/PAMI); Ley 23.660 (Obras Sociales)
Category I monthly total (Sep 2025)
~ARS 57,530Ley 24.241 (SIPA); ARCA monthly resolution (September 2025)
Category II monthly total (Sep 2025)
~ARS 80,541Ley 24.241 (SIPA); ARCA monthly resolution (September 2025)
Category III monthly total (Sep 2025)
~ARS 115,059Ley 24.241 (SIPA); ARCA monthly resolution (September 2025)
Category IV monthly total (Sep 2025)
~ARS 184,094Ley 24.241 (SIPA); ARCA monthly resolution (September 2025)
Category V monthly total (Sep 2025)
~ARS 253,129Ley 24.241 (SIPA); ARCA monthly resolution (September 2025)
Minimum category for university-degree professionals
Category IILey 24.241 (SIPA)
Minimum category for employers with 1–3 employees
Category IIILey 24.241 (SIPA)
Minimum category for employers with 4–6 employees
Category IVLey 24.241 (SIPA)
Minimum category for employers with 7+ employees
Category VLey 24.241 (SIPA)
Monthly contribution payment due date
Last business day of the following monthLey 24.241 (SIPA); ARCA monthly resolutions
VEP payment due date for September 2025 period (derived)
Last business day of October 2025Ley 24.241 (SIPA); ARCA monthly resolutions
Registration deadline for new autónomo
Within 30 days of commencing activityLey 24.241 (SIPA); ARCA Formulario 885
Registration form for autónomos
Formulario 885ARCA (formerly AFIP) Formulario 885
Tax ID required for registration
CUIT (mandatory)Ley 24.241 (SIPA); ARCA administrative requirements
Cannot be simultaneously Monotributista and Autónomo for same activity
Prohibited — mutually exclusive regimes for same activityLey 24.241 (SIPA); Ley 24.977 (Monotributo)
Movilidad adjustment formula
CPI + RIPTE (adjusted monthly)Ley 27.609 (movilidad previsional)
Frequency of movilidad adjustment to category amounts
MonthlyLey 27.609 (movilidad previsional); ARCA monthly resolutions
Autónomo aportes deductible for Ganancias (income tax)
YES — deductible in year of payment on annual Ganancias returnLey 20.628 (Impuesto a las Ganancias)
Late payment interest rate type
Daily interest (tasa resolutoria) — rate set by ARCA resolutionLey 11.683 (Procedimiento Fiscal); ARCA resolutions
Non-registration penalty
Fines + retroactive contributionsLey 11.683 (Procedimiento Fiscal); Ley 24.241 (SIPA)
Non-payment consequence for retirement
Unpaid periods do not count toward retirement entitlementLey 24.241 (SIPA)
ARCA debt collection mechanism
Ejecución fiscal (judicial collection)Ley 11.683 (Procedimiento Fiscal)
Employed + self-employed: autónomo contribution obligation
Must pay BOTH employee contributions (withheld) AND full autónomo contributions — no exemptionLey 24.241 (SIPA)
Contribution due when income is zero
Full fixed monthly contribution still due regardless of incomeLey 24.241 (SIPA)
Mandatory payment method
VEP (Volante Electrónico de Pago) via ARCA portalARCA administrative resolutions
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.
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