# 2026 collective bargaining in Argentina: indexing per diems with AFIP/ARCA

> How to index per diems for inflation in Argentina's 2026 collective bargaining without triggering AFIP reclassification.

**Author:** Diego Fernández — Argentine Tax Specialist (AFIP)  
**Published:** 2026-04-26  
**Updated:** 2026-04-26  
**URL:** https://quilometragem.com/blog/2026-collective-bargaining-in-argentina-indexing-per-diems-with-afip-arca

**TL;DR:** How to index per diems for inflation in Argentina's 2026 collective bargaining without triggering AFIP reclassification.

- Argentina closes 2025 with year-over-year inflation around 30% (down from 211% in 2023).
- 106 says per diems do not form salary when they: 1.
- Option A — Pure receipt-based reimbursement.
- March-2026 Argentina per-km benchmarks: - Compact car (1.4–1.6L): ARS 800–1,200/km. - SUV / pickup: ARS 1,300–1,800/km. - Motorcycle: ARS 400–600/km.
- The most robust 2026 deals use the average of INDEC CPI and the Energy Ministry fuel index, applied quarterly.

## Inflation context

Argentina closes 2025 with year-over-year inflation around 30% (down from 211% in 2023).[^lct-106-100] Any per diem fixed in pesos in March loses real value every quarter, generating two problems: the worker demands an update; the employer fears AFIP reclassification of per diems as wages.

The 2026 collective bargaining round is the lever to solve both without generating retroactive labor liability.

## The AFIP test: LCT Art. 106

Labour Contract Law Art. 106 says per diems do not form salary when they:

1. Are paid **against expense receipts** (invoice, ticket, receipt).
2. Cover expenses actually incurred during work.
3. Do not disguise wage payments.

AFIP audits this in social-security reviews. A fixed allowance with no receipts, paid regularly and indexed with salary, has high reclassification risk — with retroactive adjustments of up to 10 years.

## Recommended structures for the round

**Option A — Pure receipt-based reimbursement.** The strongest fiscally. The CBA states the company reimburses actual mobility/food/lodging expenses against invoice. Inflation is absorbed automatically because receipts are nominal-of-the-moment. AFIP risk: low.

**Option B — Per-km rate with quarterly update.** The CBA sets an initial per-km rate and a quarterly update mechanism indexed to an official index (INDEC CPI, fuel index, or the average). Each km is reimbursed against logbook. AFIP risk: low–medium.

**Option C — Fixed sum with review clause.** Fixed monthly amount with a semi-annual review. AFIP risk: medium–high, especially if independent of actual work performed.

## 2026 market rates

March-2026 Argentina per-km benchmarks:

- Compact car (1.4–1.6L): ARS 800–1,200/km.
- SUV / pickup: ARS 1,300–1,800/km.
- Motorcycle: ARS 400–600/km.

Values move with every fuel price update. Anyone fixing an annual rate without an update clause loses purchasing power in 3–4 months.

## Which index to use

The most robust 2026 deals use the average of INDEC CPI and the Energy Ministry fuel index, applied quarterly. Formula: new rate = old rate × (1 + ((ΔCPI + ΔFuel) / 2)).

## Documentation AFIP requests

In an audit, AFIP/ARCA asks for the CBA or paritaria, the internal per-diem policy, logbooks for the last 5 years, receipts for the last 5 years, and the update methodology. Without these, reclassification is near-automatic and adjustments include 24% employer contributions plus 6% obra social plus ART and SAC on the reclassified amount.

## Practical steps for 2026

1. Review the applicable CBA — some already publish updated quarterly tables.
2. If 2026 paritaria is open, push Option A or B.
3. Migrate per-diem ops to an app with logbook and integrity hash before year-end 2026.
4. Internally audit per-diem vs salary classification for the last 24 months; correct before audit.

## Sources

- [Ley de Contrato de Trabajo Art. 106](https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm) — InfoLEG Argentina (2026-04-26)
- [AFIP/ARCA — Régimen general de aportes](https://www.afip.gob.ar/) — AFIP (2026-04-26)
- [INDEC — Índice de Precios al Consumidor](https://www.indec.gob.ar/) — INDEC (2026-04-26)