The new minimum salary and who it will be reached

Deductions and salary limits will be updated by 11.73% effective January, affecting salaries and deductions for the first semester.

11/24/2025 – 1:36 pm

Semi-annual update income tax It will be implemented during the months of January and July, with personal deductions and measures adjusted according to inflation in the previous period. For the first half of 2026, according to estimates 11.73% increase Which will directly affect wages It has been seen since January, according to experts.

New values ​​for non-taxable profits and deductions

Current legislation provides for an automatic review that adapts the discount amount to the development of prices. Expected values ​​for the period from January to June 2026 will be:

• Non-taxable profit: $5,036,140.63
• husband: $4,743,034.38
• son: $2,391,929.54
• Child with disability: $4,783,859.09
• Special discount – art. 30 c) Application. 1: $17,626,492.21
• Special discount – new professionals and entrepreneurs: $20,144,562.53
• Special discount – art. 30 c) Application. 2: $24,173,475.03

Payroll floors for January earnings tax

Taking into account a Inflation is expected to rise to 1.5% for November And December 2025The salaries from which tax payment will begin will be as follows:

Net: $2,636,979 | Total: $3,177,083

Net: $2,852,917 | Total: $3,437,250

Net: $3,500,732 | Total: $4,217,749

Net: $3,065,170 | Total: $3,692,976

Net: $3,281,108 | Total: $3,953,142

Net: $3,928,922 | Total: $4,733,641

These values ​​serve as a general reference; The final deduction may vary depending on the deductions accumulated and the scales applied by each employer.

What happens to the December salary collected in January?

Earnings are calculated on the month of payment, not on the month in which the salary was earned. For this reason, December salary received in January must be applied with applicable deductions in 2026.

When reconciling January pay (which was collected in February), the employer must recalculate the December payroll withholding using the new updated deductions.

Income tax November 2025: When payroll taxes begin

the Semi-annual income tax update For employees in a relationship of dependency, published by the Customs Collection and Control Agency (ARCA), which is already in force at the national level. Corresponding amendment to Second half of 2025increases personal discounts and progressive scales in 15.10%This reflects the inflation accumulated during the first half of the year.

This update specifies From what salary do you start paying dividends in November 2025?Who is affected by the tax and how? Monthly deductions from salaries Of workers.

These are updated values ​​that apply from July to December 2025

• Non-taxable profit: $4,211,886.94
• husband: $3,966,752.72
• son: $2,000,447.87
• Child unable to work: $4,000,895.74
• Special discount: $20,217,057.35

Thus, the final deductions that will be applied during the year 2025 were determined

• Non-taxable profit: $4,507,505.52
• husband: $4,245,166.13
• son: $2,140,852.77
• Child unable to work: $4,281,705.54
• Special discount: $21,636,026.48

With these amendments, the tax burden on salaries decreases, to the benefit of those who did not receive increases greater than 15.10% In 2025