Aportes patronales, meaning "employer contributions," refers to all mandatory payments that employers must make to government social security systems on behalf of their employees. These contributions are separate from employee salary deductions and represent a significant additional cost on top of gross wages.
Total Employer Cost by Country
Employer contribution rates vary widely. In Argentina, total aportes patronales range from 24-27% of gross salary, covering pension (SIPA), health (obra social), family allowances, and unemployment fund. In Colombia, employers contribute approximately 20-22% covering health (EPS), pension, ARL, and parafiscales. In Brazil, total employer charges can reach 30-40% of payroll including INSS, FGTS, and other mandatory contributions.
Common Components
Aportes patronales typically fund pension/retirement systems, public health insurance, workplace accident and disease insurance, unemployment insurance or funds, family allowance programs, and in some countries, training institutes (like SENA in Colombia or SENATI in Peru). Some industries have additional sector-specific contributions negotiated through collective bargaining agreements.
EOR Relevance
An EOR calculates and remits all aportes patronales for each country, applying the correct rates and ensuring timely payment to avoid penalties and interest charges. Understanding the true cost of employment including all employer contributions is essential for companies budgeting for international hires.