Tax & Compliance
Argentine Labour Contract Law section that separates per diems from wages, conditional on per-trip documentation.
Article 106 of Argentina's Labour Contract Law (Law 20,744) establishes that expenses actually incurred by the worker in performance of duties do not constitute remuneration. Per-trip expense reports (not lump sums) plus a signed written policy are required. Labour courts reclassify lump-sum per diems as wages, with retroactive social security contributions and penalties.