The arrival of December 2025 means this for many Argentine workers Payment of the second installment of the additional annual salary (SAC) and the concern given this possibility How to find out how much will be charged in December for this concept.
In many cases, this payment represents financial relief for employees, retirees and retirees given year-end expenses.
In order to effectively plan this additional income, precise knowledge is required how it is calculated and what dates are set for its accreditation.
To determine the amount of the bonus for the second half of the year, the legislator sets out a clear methodology.
The calculation is based on 50% of the highest monthly salary that the employee received between July and December.. This is the basic requirement for those employees who have completed the working semester without interruption.
The Law 23.041 is explicit in this context and decides: “The annual additional salary in private activities, in central and decentralized public administration, in state-owned companies, mixed companies and state-owned companies, The payment is made based on the calculation of 50% of the highest monthly salary applies to all concepts within the semesters that end in June and December of each year.” This provision ensures a uniform legal framework for regulating this labor law.
In cases where the employee has not completed any work during the entire semestereither due to a recent integration into the company or due to a departure before the end of the period, The bonus is billed pro rata at the time that actually worked.
To calculate this proportion, A specific formula is applied: The employee’s salary is divided by 12 and the result is multiplied by the number of months worked.
For example, if an employee reached a maximum salary of $100,000 and worked six months of the semester, their bonus would be calculated as (100,000 / 12) * 6, which would result in an amount of $50,000. This method guarantees fair and precise billing, adapted to the work reality of each individual.
Regarding the collection times, the regulation also sets deadlines. Active employees in a dependent relationship are entitled to the second installment of the December bonus until the 18th of this month. This year the date falls on a Thursday, which provides a clear reference.
Despite it, The law provides for a margin of up to four additional working days for businesses to complete processing and payment. This means that the maximum deadline for accreditation of the bonus could be extended to December 24th depending on administrative and banking times.
Finally, it is important to clarify who benefits from this right and who does not. The bonus It is aimed exclusively at employees in a dependent relationship as well as pensioners and retirees.. On the contrary, self-employed people, mono-tributists and people working in the informal economy are excluded from this benefit.
This content was created by a LA NACION team with the support of AI
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