Argentina has implemented a new Labor Formalization Incentive Regime (RIFL), allowing employers to reduce Social Security contributions to approximately five percent (representing a reduction of 13 to 15 percentage points) for certain new hires during their first 48 months of employment. This benefit applies to private sector employers that hire eligible employees within a limited window and can materially lower the cost of expanding headcount.In parallel, recent regulatory changes confirm that certain equity-based compensation (such as stock options, RSUs, or share plans) may be excluded from the Social Security contribution base, subject to conditions and caps. This creates a significant opportunity for employers to structure compensation packages more efficiently, particularly in multinational environments where equity incentives are widely used.

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Fuente: KPMG