2026 collective bargaining in Argentina: indexing per diems with AFIP/ARCA
How to index per diems for inflation in Argentina's 2026 collective bargaining without triggering AFIP reclassification.
Inflation context
Argentina closes 2025 with year-over-year inflation around 30% (down from 211% in 2023).[^lct-106-100] Any per diem fixed in pesos in March loses real value every quarter, generating two problems: the worker demands an update; the employer fears AFIP reclassification of per diems as wages.
The 2026 collective bargaining round is the lever to solve both without generating retroactive labor liability.
The AFIP test: LCT Art. 106
Labour Contract Law Art. 106 says per diems do not form salary when they:
1. Are paid **against expense receipts** (invoice, ticket, receipt). 2. Cover expenses actually incurred during work. 3. Do not disguise wage payments.
AFIP audits this in social-security reviews. A fixed allowance with no receipts, paid regularly and indexed with salary, has high reclassification risk — with retroactive adjustments of up to 10 years.
Recommended structures for the round
**Option A — Pure receipt-based reimbursement.** The strongest fiscally. The CBA states the company reimburses actual mobility/food/lodging expenses against invoice. Inflation is absorbed automatically because receipts are nominal-of-the-moment. AFIP risk: low.
**Option B — Per-km rate with quarterly update.** The CBA sets an initial per-km rate and a quarterly update mechanism indexed to an official index (INDEC CPI, fuel index, or the average). Each km is reimbursed against logbook. AFIP risk: low–medium.
**Option C — Fixed sum with review clause.** Fixed monthly amount with a semi-annual review. AFIP risk: medium–high, especially if independent of actual work performed.
2026 market rates
March-2026 Argentina per-km benchmarks:
- Compact car (1.4–1.6L): ARS 800–1,200/km. - SUV / pickup: ARS 1,300–1,800/km. - Motorcycle: ARS 400–600/km.
Values move with every fuel price update. Anyone fixing an annual rate without an update clause loses purchasing power in 3–4 months.
Which index to use
The most robust 2026 deals use the average of INDEC CPI and the Energy Ministry fuel index, applied quarterly. Formula: new rate = old rate × (1 + ((ΔCPI + ΔFuel) / 2)).
Documentation AFIP requests
In an audit, AFIP/ARCA asks for the CBA or paritaria, the internal per-diem policy, logbooks for the last 5 years, receipts for the last 5 years, and the update methodology. Without these, reclassification is near-automatic and adjustments include 24% employer contributions plus 6% obra social plus ART and SAC on the reclassified amount.
Practical steps for 2026
1. Review the applicable CBA — some already publish updated quarterly tables. 2. If 2026 paritaria is open, push Option A or B. 3. Migrate per-diem ops to an app with logbook and integrity hash before year-end 2026. 4. Internally audit per-diem vs salary classification for the last 24 months; correct before audit.