Länderprofile

Argentinien

Länderprofile

Argentinien

Zusätzliche Altersvorsorge (obligatorisch)

Updated: 31 Dezember 2017
First Laws:
 From 1904 to 1958 (several laws for special categories of workers were enacted), including: 1904 (Public sector workers), 1944 (commerce), 1946 (industry) and 1954 (rural workers).

Current Laws:
2008: The Integrated Social Security System (SIPA) was created in 2008, according to the reform instituted by Law No 26.425, which abolished the individual funded scheme. Since then, the members of the funded scheme ("Régimen de Capitalización"), as well as the beneficiaries of the retirement, disability and survivorship benefits corresponding to the said scheme were incorporated into the public pay-as-you-go scheme.

Law No 24.977 simplified system for small taxpayers
Law No 26.844 special system for house workers
Law No 26.417 social mobility
Law No 27.260 universal pension for elderly

1993: Law No 24.241 regulates the retirement and pension system for public and private sector workers and for self-employed workers.

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Program type: social security scheme (contributive) social assistance (non contributive)

Note: between 1994 and 2008 a mixed system was in force. It consisted of two schemes under the Integrated Pension System (SIJP) which comprised a publicly managed pay-as-you-go scheme and a funded scheme based on individual accounts. In 2008 a new law abolished the funded scheme and its members were transferred to the social security scheme; the balance of the individual accounts was integrated into the Sustainability Guarantee Fund of SIPA.
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Covered population

Social security: employees and self-employed workers

Voluntary affiliation: people over 18 years old as listed below:
- Directors of corporations for the salaries they receive in the same company for remunerated activities on a dependence relationship.
- Shareholders of any type of companies subject to particular provisions who are not compulsorily included.
- Member of the boards or director of cooperatives who do not receive any remuneration for their functions, non-managing partners of limited liability companies, syndics of any company and fiduciaries.
- The owners of condominiums and undivided successions who don't manage, administrate or conduct the common exploitation.
- Members of the clergy and other religious organizations who belong to the Roman Catholic apostolic cult or others registered in the National Register of Cults.
- Housewives who decide to voluntarily join the Integrated Retirement and Pension System; in this case they will do so in the minimum category of contributions, being able to opt for any other higher category.
Exclusions: professionals, researchers, scientists and technicians contracted abroad to lend services in the country for a period of no more than two (2) years and only once, provided that they don't have permanent residence in the Republic and are covered against the contingencies of retirement, disability and death by the laws of the country of his nationality or permanent residence.
Special schemes exist for the armed and security forces and police personnel, university professors and teachers, diplomatic employees of the Ministry of Foreign Affairs, scientific researchers, judicial authorities, household workers, and workers in the energy sector.
Social assistance: low-income residents in Argentina, through non-contributory pension (PNC) retirement and disability pensions.

 

Enforcement of affiliation

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Sources of funds

Member contributions

Social security: 11% of the taxable gross salary
The minimum monthly income considered to calculate the contributions is $ 2.224,32 (March 2017)
The maximum monthly income considered to calculate the contributions is $ 72.289,62 (March 2017)
The contributions are paid every month. The contributions of the thirteenth monthly salary are paid in two installments over the year (June and December).

Self-employed workers
Social security: 27% of the reference income, according to five categories.
The contributions are paid monthly.
Self-employed workers, enrolled in a simplified scheme for small contributors, pay a monthly social security contribution based on their declared billing level, according to eleven different categories.
There is also the called group "Social Monotributo", which is exempt from making contributions.

Employer contributions

Social security: 10.17% or 12.71% of the gross salary, according to the private company sector; 16% for public sector employers.
The minimum monthly income considered for the calculation of contributions is 2,224.32 pesos (March 2017).
There is no maximum income limit for the calculation of contributions.
Contributions are paid monthly. The contributions with respect to the thirteenth monthly salary are payable in two installments over the year, June and December.

Other sources of funds

Government:Social Security: Contributes with resources from general income taxes, taxes with specific allocation and contributions from the National Treasury.

Methods of Financing

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Asset Management

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Preservation, portability, transferability

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Retirement Benefits

Retirement Benefits (excluding permanent disability)
Retirement benefit (social security): The benefit is the result of the sum of three components: a universal basic benefit of a fixed amount, a compensatory benefit based on years of contribution and service prior to July 1, 1994, and one additional benefit for permanence based on the contribution years after July 1, 1994.

Universal Basic Benefit (PBU): The monthly benefit is $ 3.021,16 pesos (March 2017).

Compensation benefit (PC): If all paid contributions computed were in salaried work, the benefit will be equivalent to one and a half per cent (1.5%) for each year of paid contributions, or greater fraction of six (6); up to a maximum of thirty five (35) years. This is calculated on the average salaries subject to updated and received employee and employer contributions during the period of ten (10) years immediately previous to the cessation of payment. The periods in which the affiliated has been inactive and consequently has not received any salary, will not be counted.
If all paid contributions were in self-employed work, the benefit will be equivalent to one and a half percent (1.5%) for each year of paid contributions or fraction greater than six (6) months, up to a maximum of thirty five (35) years, calculated on the monthly average of the updated amounts of the categories in which the self-employed was affiliated. To that purpose, it will be calculated all paid contributions computed in each one of the categories.
If contributions in salaried work and self-employed work are computed sequentially or simultaneously, the benefit will be the result of both types of contributions, in proportion to the time computed for each class.
Additional Benefit for Permanence (PAP): idem Compensatory Provision (PC) for the years after July 1, 1994.
The minimum retirement benefit (the result of the basic retirement benefit, the compensatory pension and the additional pension) is 6.394,85 pesos (March 2017).
The maximum retirement benefit (the result of the basic retirement benefit, the compensatory pension and the additional pension) is 46.849.81 pesos (March 2017).

Retirement benefit at an older age (social security): The monthly retirement benefit will be equivalent to 70% of the PBU, plus the Compensatory Benefit and the Additional Benefit for permanence or ordinary retirement, if applicable.

Payment schedule: The benefits are paid monthly, with a thirteen additional payment equal to the regular monthly payment which is paid in two installments over the year (June and December).

Non-contributory retirement benefit (social assistance): 70% of the minimum retirement benefit.

Universal Adult Pension (PUAM) - (social security): The monthly benefit amount is equivalent to 80% of the guaranteed minimum retirement benefit, this is 5.115,88 pesos (March 2017).

Benefit qualifying conditions

Retirement benefits (social security): 65 years old (men) and 60 years old (women), with at least 30 years of contributions. (The beneficiary can compensate 2 years of age above the retirement age for one year of missing contribution).
The retirement age and years of contribution and required services are reduced to 10 years for dangerous, painful, or unhealthy jobs.
Retirement benefits at an older age (social security): 70 years old with a minimum of 10 years of contributions, of which at least 5 must have been worked during the last 8 years. Self-employed must also prove a seniority in the affiliation of at least 5 years.
Non-contributory retirement benefits (social assistance): 70 years old, with income and assets below a subsistence level and who do not receive any social security or nutritional support from the family members. Naturalized citizens must have at least five years of residence immediately before applying for the pension; foreign residents, for at least 40 years.

Universal Adult Pension (PUAM):
Requirements: Be a native Argentine citizen, by choice or naturalized, in this latter case with a minimum legal residence in the country of ten (10) years prior to the date of application for the benefit, or be a foreign citizen with legal minimum residency accredited in the country of twenty (20) years, of which ten (10) must be immediately prior to the date of application for the benefit.
Not being a beneficiary of retirement, pension or retirement, of a contributory or non-contributory nature.
Not perceiving the Unemployment Benefit provided for in Law No 24.013.
In the event that the holder receives a single benefit, he may choose to receive the present benefit.
Maintain residence in the country.

Withdrawal of funds before retirement

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Benefit structure / formula

Benefit adjustment

Retirement benefit (social security)Pensions are adjusted automatically in March and September according to the weighted tax revenue destined to the National Social Security Administration (ANSES) during that period, and the salaries of workers (Law No 26.417 Retirement Mobility).

Non-contributory retirement benefits:
Pensions are adjusted when modifying the minimum retirement benefit.

Universal Adult Pension (PUAM)
The PUAM is adjusted every six months based on the mobility mechanism provided by Law No 26.417, which updates in March and September of each year the amount of benefits that are part of the Integrated Social Security System (SIPA), according to the weighted tax revenues destined to ANSES and the salaries of the workers during that period.

Survivors

Survivorship Pension (Social Security): The deceased was retired or eligible to receive a retirement benefit or disability pension at the time of death.
Eligible survivors are the widow or widower or cohabiting partner of the deceased who lived at least five years (two years if they had children) with the deceased; unmarried children, single daughters and widowed daughters, provided that they do not have retirement, pension or non-contributory benefit, unless they opt for the pension that agrees to the present, all of them up to eighteen (18) years old.
The limitation to age does not apply if the beneficiaries are incapacitated for work at the time of death of the deceased or incapacitated on the date they are eighteen (18) years old.
Funeral subsidy (social insurance): Payable to the person who covers funeral expenses.

Benefit qualifying conditions

Survivorship Benefits
Spouse's pension (social security):
If the deceased had a retirement benefit or disability pension, the survivorship benefit is 70% of it.
If the deceased was in activity, it corresponds the 70% of the reference benefit.
The reference benefit is 70% of the average monthly income of the deceased in the 5 years before death if it is regular, and 50% if it is entitled irregular.
If the survivor does not have children, the survivorship benefit is 70% of the reference benefit.
If the survivor has 1 child under 18 or disabled, the survivorship benefit is 70% of the reference benefit.
If the survivor has 2 children under 18 or disabled, the survivorship benefit is 90% of the reference benefit.
If the survivor has 3 or more children under 18 or disabled, the survivorship benefit is 100% of the reference benefit.
The amount of the pension is recalculated if the composition of the surviving family group changes.

Orphan's pension (social security):
20% of the reference benefit or the retirement benefit or disability pension received by the deceased or to whom would have right, whichever is greater, is payable to each eligible orphan of the deceased in case of regular contributor (70% of that result for regular contributors). In the absence of a widow or widower or cohabiting partner, the survivorship benefit is divided equally among surviving children.
The reference benefit is the monthly average of the deceased's income in the 5 years prior to death.
The amount of the pension is recalculated if the number of eligible survivors changes.

Subsidy of funeral expenses (social security): One payment of 6.000 pesos.

Benefit structure

Spouse's pension (social security):
If the deceased had a retirement benefit or disability pension, the survivorship benefit is 70% of it.
If the deceased was in activity, it corresponds the 70% of the reference benefit.
The reference benefit is 70% of the average monthly income of the deceased in the 5 years before death if it is regular, and 50% if it is entitled irregular.
If the survivor does not have children, the survivorship benefit is 70% of the reference benefit.
If the survivor has 1 child under 18 or disabled, the survivorship benefit is 70% of the reference benefit.
If the survivor has 2 children under 18 or disabled, the survivorship benefit is 90% of the reference benefit.
If the survivor has 3 or more children under 18 or disabled, the survivorship benefit is 100% of the reference benefit.
The amount of the pension is recalculated if the composition of the surviving family group changes.
Orphan's pension (social security):
20% of the reference benefit or the retirement benefit or disability pension received by the deceased or to whom would have right, whichever is greater, is payable to each eligible orphan of the deceased in case of regular contributor (70% of that result for regular contributors). In the absence of a widow or widower or cohabiting partner, the survivorship benefit is divided equally among surviving children.
The reference benefit is the monthly average of the deceased's income in the 5 years prior to death.
The amount of the pension is recalculated if the number of eligible survivors changes.
Subsidy of funeral expenses (social security): One payment of 6.000 pesos.

Benefit adjustment

Disability

Disability pension (social security): Payable for a decrease in the working capacity of 66% or more. The beneficiary must not have reached normal retirement age, must be a regular or an entitled irregular contributor and not be in paid employment or be beneficiary of other benefits.

Regular contributor is one who satisfies the minimum contribution requirement for the basic retirement benefit or that has paid 30 months of contributions in the 36 months preceding the declaration of disability.
The entitled irregular contributor must prove 18 months of contributions in the 36 months preceding the beginning of the disability or who fulfills half of the minimum conditions required for the basic retirement benefit and who contributed 12 months in the 60 months preceding the declaration of disability.

The assessment of the degree of disability must be certified by a medical commission.

Disability pension at an older age (social security): Must be 65 years of age and be evaluated with a decrease in work capacity of 66% or more. Must be a regular or an entitled irregular contributor and should not be in paid employment or be beneficiary of other benefits.

Non-contributory disability pension (social assistance): Must be declared totally (76% or more) and permanently disabled, with an income and assets below a subsistence level and does not receive any social security or nutritional support of the members of the family.

Naturalized citizens must have at least five years of residence immediately before applying for the pension; foreign residents, for at least 20 years.

Non-contributory disability pension (social assistance): 70% of the minimum retirement benefit.

Benefit qualifying conditions

Disability pension (social security): Payable for a decrease in the working capacity of 66% or more. The beneficiary must not have reached normal retirement age, must be a regular or an entitled irregular contributor and not be in paid employment or be beneficiary of other benefits.
Regular contributor is one who satisfies the minimum contribution requirement for the basic retirement benefit or that has paid 30 months of contributions in the 36 months preceding the declaration of disability.
The entitled irregular contributor must prove 18 months of contributions in the 36 months preceding the beginning of the disability or who fulfills half of the minimum conditions required for the basic retirement benefit and who contributed 12 months in the 60 months preceding the declaration of disability.
The assessment of the degree of disability must be certified by a medical commission.
Disability pension at an older age (social security): Must be 65 years of age and be evaluated with a decrease in work capacity of 66% or more. Must be a regular or an entitled irregular contributor and should not be in paid employment or be beneficiary of other benefits.
Non-contributory disability pension (social assistance): Must be declared totally (76% or more) and permanently disabled, with an income and assets below a subsistence level and does not receive any social security or nutritional support of the members of the family. Naturalized citizens must have at least five years of residence immediately before applying for the pension; foreign residents, for at least 20 years.

Permanent Disability Benefits for Insured Workers
Disability pension (social insurance): Monthly pension of 70% (regular contributor) or 50% (entitled irregular contributor) of the average salary during the 5 years prior to the date of request of the benefit.
The minimum monthly disability pension is 6.394,5 pesos (March 2017).
The maximum monthly disability pension is 46.849,81 pesos (March 2017).

Payment schedule: The benefits are paid monthly, with a thirteen additional payment equal to the regular monthly payment which is paid in two installments over the year (June and December).
Disability pension at an older age (social security): 70% of the result of the PBU, PC and PAP that corresponds.

 

Benefit structure

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Benefit adjustment

Disability pension (social insurance): Pensions are adjusted automatically in March and September according to the weighted tax revenue destined to the National Social Security Administration (ANSES) during that period, and the salaries of workers.

Non-contributory disability pension (social assistance): Pensions are adjusted when modifying the minimum retirement.
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Protection of Assets

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Financial and Technical Requirements / Reporting

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Whistleblowing

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Standards for service providers

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Fees

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Winding up / Merger and acquisition

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Bankruptcy: Insolvency Insurance / Compensation Fund

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Disclosure of information / Individual action

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Other measures

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Taxation of member contributions

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Taxation of employer contributions

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Taxation of investment income

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Taxation of benefits

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The Ministry of Labor, Employment and Social Security (http://www.trabajo.gob.ar/) is the government body in charge of social security.
The Federal Public Revenue Administration (http://www.afip.gob.ar) collects contributions to the Social Security.
The National Social Security Administration (http://www.anses.gob.ar/) administers the social security scheme.
The Ministry of Social Development is the government body in the field of social assistance pensions.

 

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