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

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

**Author:** Diego Fernández — Argentine Tax Specialist (AFIP)  
**Published:** 2026-04-12  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/lct-article-106-keeping-per-diems-from-being-reclassified-as-wages-in-argentina

**TL;DR:** Summary Argentine labour courts reclassify lump-sum per diems as wages.

- 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.
- 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.

## Summary

Argentine labour courts reclassify lump-sum per diems as wages.[^lct-106-67] 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.

## Sources

- [Ley 20.744 — Ley de Contrato de Trabajo, art. 106](https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm) — InfoLEG (2026-04-28)
- [Ley 24.013 — Empleo (multas por registro parcial)](https://servicios.infoleg.gob.ar/infolegInternet/anexos/0-4999/412/texact.htm) — InfoLEG (2026-04-28)