Key Facts
SIPA EE | 11% (jubilación 8.5%+PAMI 0.5%+obra social 2%) |
SIPA ER | ~17% total |
Ganancias | Progressive 5–35% (periodic reinstatement) |
SAC | Best month÷2 paid June 30 + December 18 |
Vacaciones | 14–35 days by seniority (LCT Art.150) |
Key Challenge | Hyperinflation: frequent wage updates via CCT |
Key Config Points
- F.931: monthly SIPA declaration via Mi AFIP by date of salary payment
- CCT (collective agreements): sector-specific; wage tables update frequently due to inflation
- SAC: calculated on best of last 12 months÷2 — pro-rata if employment < 6 months
- Obra social: employee chooses health fund; SIPA 2% EE funds it
- AFIP payroll data: historically monthly via SIJP; now ARCA (2024 rebrand)
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PYAR_AR_SAP_ECP_Complete_Guide.pptx — 50 slides