In short
- F.931 (regular employees): staggered by CUIT ending, usually falls between the 9th and 13th.
- Domestic workers: single date for everyone, the 10th, via Form F.102/B.
- Exact monthly dates are published on the Estudio's blog.
Employees
F.931: the monthly return
Every employer with at least one registered employee settles their monthly payroll contributions through Form F.931, generated with the SICOSS system and filed with a Clave Fiscal login.
| CUIT ending | Order in the schedule |
|---|---|
| 0, 1, 2, 3 | First group due |
| 4, 5, 6 | Second group |
| 7, 8, 9 | Last group due |
Domestic workers
A simpler regime
Anyone who employs household help doesn't use F.931: they pay through a separate, simpler form, with a single due date for every employer.
If you missed the date
Late payment affects the employer
Beyond the late-payment interest on the amount owed, an employer with unpaid payroll contributions can lose access to certain benefits (reduced contributions, active debt-relief programs) and can't obtain the social-security good-standing certificate banks and agencies often require.
Frequently Asked Questions
Why doesn't the domestic-workers regime stagger by CUIT while F.931 does?
The domestic-workers regime is designed for a much simpler calculation (hours worked) and doesn't need to be spread over several days. F.931 processes each company's full payroll, with more variables, so it does stagger by CUIT ending.
What if I file F.931 on time but pay late?
Filing and paying are two separate acts: declaring the payroll and amount owed, versus actually paying it. Filing on time avoids the late-filing fine, but if the payment is made after the due date, late-payment interest still accrues on the amount owed.
Can an employer deduct payroll contributions for a domestic worker?
Yes, individuals can deduct on their income tax return the amounts paid for wages and employer contributions for domestic workers, up to the annual cap ARCA sets. It's one of the few deductions that directly reduces the tax owed.
If I have just one employee, do I still have to use SICOSS?
Yes, any employer with at least one registered employee settles their payroll contributions through SICOSS to generate F.931, regardless of payroll size. Domestic workers are the only category with a separate track.
Where do I find this month's exact due date?
Here we explain the general structure of the schedule. Each month's specific dates, which can shift due to holidays, are published on our blog with the full deadline calendar.
Have employees and want to outsource payroll?
We handle payroll processing, F.931, and everything HR-related, with alerts before every deadline.