# LCT Article 106 (Argentina)

> Argentine Labour Contract Law section that separates per diems from wages, conditional on per-trip documentation.

**URL:** https://quilometragem.com/glossary/lct-articulo-106

**Summary:** 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.

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.