I · II Independent workers
Professionals, traders, tradespeople, and independent workers in general. The base category is I; you move to II once annual gross income exceeds the threshold set for the activity.
In short
- Categories I to V: from $75,402.48 to $331,766.54 per month, in effect since August 15, 2026.
- Unlike Monotributo, it updates every month, not every six months.
- Company directors and partners contribute under categories III to V, based on the company's revenue.
Monthly contributions
General categories
These amounts are updated every month and take effect on the 15th. The latest adjustment was 1.89%.
| Category | Monthly contribution | Who it applies to |
|---|---|---|
| I | $ 75,402.48 | Independent workers, professionals, and traders |
| II | $ 105,561.86 | Independent workers, professionals, and traders |
| III | $ 150,803.64 | Company directors and partners |
| IV | $ 241,285.70 | Company directors and partners |
| V | $ 331,766.54 | Company directors and partners |
Other regimes
Hazardous activities and special cases
Anyone whose activity is classified as hazardous or arduous pays an additional amount, because it grants access to early retirement.
| Category | Monthly contribution |
|---|---|
| I' | $ 82,471.46 |
| II' | $ 115,458.28 |
| III' | $ 164,941.48 |
| IV' | $ 263,906.24 |
| V' | $ 362,869.65 |
| Situation | Monthly contribution |
|---|---|
| Voluntary enrollment | $ 75,402.48 |
| Ages 18 to 21 | $ 75,402.48 |
| Working retirees (Law 24,241) | $ 63,620.84 |
| Homemakers (Law 24,828) | $ 25,919.60 |
Source and effective date: amounts published by ARCA, in effect since August 15, 2026, up 1.89% from the prior month. Since Decree 274/2024, these amounts are updated every month following the pension-indexation formula of Law 24,241 (as amended by Law 27,609), taking effect on the 15th of each month. Always confirm the current month's exact amount on ARCA's official website or ask us.
The most common question
Which category applies to me?
It isn't chosen by the taxpayer: it depends on the activity performed and, in some cases, the prior year's gross income.
III · IV · V Company officers
Directors of sociedades anónimas (SA), managing partners of SRLs, and other officers of legal entities. The category rises with the company's annual gross income, not the officer's own income.
Watch out for this: being a company director while also billing as an independent professional can mean you owe contributions under both categories at once. It's one of the most common issues we catch — and it usually only surfaces when someone applies for retirement.
Frequently Asked Questions
What's the difference between Autónomos and Monotributo?
Monotributo is a simplified regime: one fixed fee covering tax, retirement, and health coverage. An Autónomos taxpayer (Responsable Inscripto) pays only the social-security portion through this table, and separately files VAT and income tax based on actual billing and expenses. See our Monotributo categories guide for a comparison.
Why does the amount change every month?
Since Decree 274/2024, Autónomos contributions follow the same indexation formula as pension benefits, which is updated monthly. The adjustment used to be semiannual. That's why last month's figure is already outdated — always confirm the current rate before paying.
I'm a director of an SRL but don't draw a salary. Do I still have to contribute?
Yes. The obligation to contribute as Autónomos arises from holding the officer position, not from receiving compensation. It's one of the most common oversights in small companies, and it quietly builds up social-security debt over the years.
Do Autónomos contributions include health coverage?
No. Unlike Monotributo, the Autónomos contribution covers only the pension portion (retirement and PAMI, the retirees' health program). Health coverage is arranged separately, either through a voluntary obra social or a private plan.
What happens if I stopped paying for a while?
The debt stays on record and accrues interest, which can be regularized through a payment plan or an active debt-relief program. See our guide to ARCA's late-payment and punitive interest rates. Unpaid periods also don't count toward future retirement benefits.
Not sure you're contributing under the right category?
We review your social-security situation and tell you exactly what applies. No obligation.