Football Clubs: Increase in Social Security Contributions

The Undersecretariat of Social Security, under the scope of the Ministry of Human Capital, issued Provision 16/2025 on July 25, 2025, raising the social security rate established in Decree 510/2023 article 3 from 7.50% to 13.06%.
 

This new rate applies to all gross amounts received and/or collected by football clubs participating in tournaments organized by the Argentine Football Association (AFA) and/or the Professional Football League (LPF) in any of their categories, whether by ticket sales, paid transfers of professional football players’ contracts, temporary or permanent paid transfers of federative or economic rights of football players, official sponsorships for advertising purposes, television rights, and others.

The Provision also sets an additional rate of 5.56% for 12 months, to be paid together with the abovementioned general rates.