Argentina Payroll — Relación de Dependencia, Autónomos & Monotributo

Determine whether each worker is an employee in relación de dependencia, an autónomo, or a Monotributista — these are entirely separate regimes with different obligations. Confirm the employer's CUIT is active with ARCA and that each worker has a valid CUIL/CUIT. Identify any dual-status workers (employed full-time AND registered as autónomo) who owe contributions under both regimes.

For each employee in relación de dependencia, compute the gross monthly salary, apply the SiRADIG-based Ganancias (income tax) 4th-category withholding using ARCA's Formulario 1357 (formerly F.649 / SIRADIG). Confirm any deductible family charges (cargas de familia), union dues (cuotas sindicales), and other authorized deductions that reduce the taxable base before applying the progressive Ganancias scale.

Calculate the combined employer and employee social security burden on the payroll. The employee side is withheld from gross salary (11% SIPA + 3% PAMI + 3% obra social = 17% employee portion). The employer side is contributed on top of gross salary (typically 16–26.4% depending on company size and activity, split across SIPA, PAMI, obra social, ART, and family allowance fund — Asignaciones Familiares). Generate the monthly F.931 (DDJJ nominativa de aportes y contribuciones) via ARCA's Declaración en Línea or SICOSS system.

For any autónomo workers (self-employed under the general regime, not Monotributo), determine the correct contribution category (I through V) based on annual income and number of employees, applying the minimum category floor for university-degree professionals (Category II minimum) and employer floors (Category III for 1–3 employees, IV for 4–6, V for 7+). Generate and pay the VEP via the ARCA portal using the current movilidad-adjusted monthly amounts (updated every month per Ley 27.609).

For Monotributista workers, confirm the current category is correct by reviewing the trailing 12-month gross revenue against current category ceilings (semi-annual recategorization windows are January 20 and July 20). Generate the monthly DAS (Declaración Autónoma Simplificada) payment — a single unified amount covering impuesto integrado + SIPA aportes jubilatorios + obra social — due by the 20th of each month. Flag any clients approaching a ceiling or the Monotributo exclusion threshold.

Produce the signed recibo de sueldo (pay slip) for each employee, which is a legal requirement in Argentina under Ley 20.744 (Ley de Contrato de Trabajo). Verify all VEPs and F.931 payments cleared within the statutory deadlines (F.931 due date determined by CUIT terminal digit per ARCA calendar, typically between the 7th and 11th of the following month). Archive signed receipts and payment confirmations. Identify any late payments, interest exposure, or outstanding obligations before closing the month.