Argentina: Employees to receive one-time non-remunerative allowance

Emergency Decree 438/23
05 Sept 2023    2 minute read

In brief

Emergency Decree 438/23 (ED), which has just been enacted, establishes a non-remunerative allowance (NRA) for private and public sector employees and household employees, the federal government recently announced.

Contents

In focus

The ED sets the payment of the NRA within the context of inflation that has affected the population's income after the government devalued the local currency against the US dollar following the presidential primary elections.

The following are the main stipulations of the ED:

  1. Employees eligible for the NRA are those whose August 2023 net monthly salary, including remunerative and non-remunerative items, is lower than ARS 400,000, or its proportional amount for part-timers. 
  2. The NRA applies to employees under the Employment Contract Law and other statutes, including the Construction and Rural Workers Regimes, and to public sector employees who are actively working in the executive's jurisdictions and agencies.
  3. For employees whose August 2023 net monthly salary is lower than ARS 370,000, the NRA amount will be ARS 60,000, payable in two installments of ARS 30,000, together with the August and September 2023 salaries.
  4. For employees whose August 2023 net monthly salary is higher than ARS 370,000 but lower than the ARS 400,000 cap, the NRA will equal the amount necessary for each employee to complete a total monthly salary of ARS 400,000.
  5. If the work schedule is lower than the regular legal or Collective Bargaining Agreement (CBA) schedule, the NRA amount will be paid proportionally to the actual time worked.
  6. For employees under the Household Personnel Regime, rules 1 through 5 will apply, but with different NRA amounts depending on the employees' monthly income.
  7. The first NRA installment of August 2023 must be paid within 15 business days, as from 1 September 2023. The second NRA installment of September 2023 must be paid within the applicable legal term.
  8. For all alternatives, the NRA can be offset against the salary increases deriving from collective negotiations for the respective CBAs.
  9. Micro and small companies with the corresponding certification will be able to compute the NRA value based on their employer's social security contributions, according to the different rates set forth by the ED.

Click here to access the Spanish version.

Contact Information
Matías Herrero
Partner
Buenos Aires
Read my Bio
matias.herrero@bakermckenzie.com

Copyright © 2025 Baker & McKenzie. All rights reserved. Ownership: This documentation and content (Content) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms). The Content is protected under international copyright conventions. Use of this Content does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion: All Content is for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulations and practice are subject to change. The Content is not offered as legal or professional advice for any specific matter. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any Content. Baker McKenzie and the editors and the contributing authors do not guarantee the accuracy of the Content and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the Content. The Content may contain links to external websites and external websites may link to the Content. Baker McKenzie is not responsible for the content or operation of any such external sites and disclaims all liability, howsoever occurring, in respect of the content or operation of any such external websites. Attorney Advertising: This Content may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Content may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. Reproduction: Reproduction of reasonable portions of the Content is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to Baker McKenzie, (iii) the portion of the Content being reproduced is not altered or made available in a manner that modifies the Content or presents the Content being reproduced in a false light and (iv) notice is made to the disclaimers included on the Content. The permission to re-copy does not allow for incorporation of any substantial portion of the Content in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.