Taxation & Social Security

CSM provides a cooperative agreement of continuous specific advice regarding taxes, labor matters, social security and mobilization, that may arise with regards to your expatriate as well as local personnel, such as:
- Support in tax matters of mobilized employees, such as compensation classes (vehicle, lodging, insurance, etc.); taxes for irregular income (multi-year bond, stock options, etc.); contributions from social security systems, compensation taxes, exemption for foreign jobs, etc.
- Settlement of salaries for the expatriate, advice on the implementation of payroll in the country of destination, establishment of salaries and social security.
- Exemption from Social Security contributions by the employer (if applicable).
- Contact and coordination with the requesting company in Argentina; collection of documentation and relevant information.
- Contact and coordination with the migrant worker and the foreign company. Collection of the necessary information and documents.
- Diligence, monitoring and inspection of the application.
The Argentinean subsidiaries of multinational companies may incorporate foreign personnel into the local payroll and exempt themselves from the payment of contributions and contributions to the National Social Security for a maximum term of 24 months, by applying to different procedures before ANSES, as and in foreign workers continue to be linked to the Social Security of their country of origin or Residence.
We detail below the different alternatives
1) Via the Multilateral Agreement: It applies to foreign citizens from countries belonging to Mercosur and with which Argentina has duly regulated its procedures and applications.
2) Via Art 4 - Law 24,241: This option is recommended for specialized foreign workers from countries not included in Mercosur, and in which their country of origin does not have an International Agreement with Argentina, that is professionals, researchers, scientists and technicians hired abroad to provide services in the country for a period of not more than two years, to the extent that they are temporarily resident in the Argentine Republic and are protected against the contingencies of old age, disability and death by the laws of country of your nationality or permanent residence.
3) Via International Conventions: Exclusively applicable to foreigners from countries not included in Mercosur, but that Argentina has concluded an International Agreement with its country of origin. The provisions discussed above do not modify those contained in the social security agreements concluded by Argentina with other countries, since the provisions of these treaties prevail over local regulations.
It should be noted that this exemption is granted only once and its application will take effect from the date of its request, regardless of the date on which the agency issues the final provision.