LCT Article 106: keeping per diems from being reclassified as wages in Argentina

Diego Fernández — Argentine Tax Specialist (AFIP)

Published: 4/12/2026 • Last reviewed: 7/9/2026 • 6 min read

Argentine courts reclassify lump-sum per diems as wages. Five practices to prevent that.

Summary

Argentine labour courts reclassify lump-sum per diems as wages.[^infoleg-lct] Five practices to prevent it: per-trip expense reports, signed written policy, backup vouchers, reasonable per-km rate and never using per diems as a salary lever.