Does the bonus affect the December 2025 bonus?

The December bonus calculated on assets for the second half of the year is approaching. What happens to the fixed amount of $40,000?

04/12/2025 – 2:21 pm

Commercial employees have already begun to wonder how much of their 2025 bonus they will receive in December and whether the non-compensatory $40,000 bonus, agreed to at the last joint meeting, is part of the supplemental annual salary calculation (SAC).

Commercial Employees: How is the December bonus calculated?

The bonus or Additional Annual Stipend (SAC) is equivalent to 50% of the best monthly wage for the second semester (July to December).

Payment must be made by December 18th As stipulated in Law 27073, companies can pay it in one payment or in two installments (the second before December 24).

To calculate it, the following formula is used:

Bonus = Best monthly salary for the semester/2

This means that if December’s salary is the highest during this period, Half of the bonus will be calculated taking this amount as the basis.

Commercial Employees: Does the $40,000 bonus count toward bonus?

A fixed, non-compensatory sum of US$40,000 was agreed on joint terms It is not included in the bonus calculationAs it is not part of the basic salary nor is it part of the concepts of remuneration.

This means that $40,000 per month has been received since July It does not generate pension or social work contributions, nor does it affect the SACOr vacations or compensation.

Only in January 2026, The amount will be permanently incorporated into the basic agreement, at which time it will count towards the following year’s bonus.

How is a commercial employee’s salary formed?

The monthly salary includes:

• The basic salary, which varies from month to month depending on the category.
• A fixed non-compensatory amount of USD 40,000 (from July to December 2025).
• Seniority: 1% for each year of work, applicable to basic and non-compensatory amounts.
• Attendance is in accordance with Article 40 of CCT 130/75.

Increase detail

• August: 2% based on June + $80,000 bonus (corresponding to July and August).
• September: 1% on June base + $40,000.
• October: 1% on June base + $40,000.
• November: 1% on June base + $40,000.
• December: 1% on June base + $40,000.

Salary scale by category – month after month

administrative

Administrative A:

• August: $1,026,994 + $40,000 = $1,066,994
• September: $1,037,062 + $40,000 = $1,077,062
• October: $1,047,131 + $40,000 = $1,087,131
• November: $1,057,199 + $40,000 = $1,097,199
• December: $1,067,268 + $40,000 = $1,107,268
• January 2026: $1,107,268

Administrative B:

• August: $1,031,413 + $40,000 = $1,071,413
• September: $1,041,525 + $40,000 = $1,081,525
• October: $1,051,637 + $40,000 = $1,091,637
• November: $1,061,749 + $40,000 = $1,101,749
• December: $1,071,860 + $40,000 = $1,111,860
• January 2026: $1,111,860

Administrative C:

• August: $1,035,827 + $40,000 = $1,075,827
• September: $1,045,982 + $40,000 = $1,085,982
• October: $1,056,137 + $40,000 = $1,096,137
• November: $1,066,293 + $40,000 = $1,106,293
• December: $1,076,448 + $40,000 = $1,116,448
• January 2026: $1,116,448

Sellers

Seller A:

• August: $1,030,672 + $40,000 = $1,070,672
• September: $1,040,777 + $40,000 = $1,080,777
• October: $1,050,882 + $40,000 = $1,090,882
• November: $1,060,986 + $40,000 = $1,100,986
• December: $1,071,091 + $40,000 = $1,111,091
• January 2026: $1,111,091

Seller B:

• August: $1,052,759 + $40,000 = $1,092,759
• September: $1,063,080 + $40,000 = $1,103,080
• October: $1,073,401 + $40,000 = $1,113,401
• November: $1,083,723 + $40,000 = $1,123,723
• December: $1,094,044 + $40,000 = $1,134,044
• January 2026: $1,134,044

Seller C:

• August: $1,060,117 + $40,000 = $1,100,117
• September: USD 1,070,510 + USD 40,000 = USD 1,110,510
• October: $1,080,904 + $40,000 = $1,120,904
• November: $1,091,297 + $40,000 = $1,131,297
• December: $1,101,690 + $40,000 = $1,141,690
• January 2026: $1,141,690

Helpers

Assistant A:

• August: $1,030,672 + $40,000 = $1,070,672
• September: $1,040,777 + $40,000 = $1,080,777
• October: $1,050,882 + $40,000 = $1,090,882
• November: $1,060,986 + $40,000 = $1,100,986
• December: $1,071,091 + $40,000 = $1,111,091
• January 2026: $1,111,091

Assistant B:

• August: $1,038,033 + $40,000 = $1,078,033
• September: $1,048,210 + $40,000 = $1,088,210
• October: $1,058,387 + $40,000 = $1,098,387
• November: $1,068,563 + $40,000 = $1,108,563
• December: $1,078,740 + $40,000 = $1,118,740
• January 2026: $1,118,740

Assistant C:

• August: $1,062,325 + $40,000 = $1,102,325
• September: $1,072,740 + $40,000 = $1,112,740
• October: $1,083,155 + $40,000 = $1,123,155
• November: $1,093,570 + $40,000 = $1,133,570
• December: $1,103,985 + $40,000 = $1,143,985
• January 2026: $1,143,985

This is how the payroll remains Until the end of the year after the increase is approved and the bonus is granted Which increases the pocket income of commercial workers.