He Payment plan of the social security and corporate sectors marks the start of settlements corresponding to the end of the annual cycle. Employers have to pay December bonus 2025 in accordance with the guidelines of the Employment Contracts Act and specific regulations for the public sector.
Entitlement to the additional annual salary (SAC) does not require a minimum number of months of service in the company. Argentine labor legislation guarantees the payment of this benefit from the start of the employment relationship, regardless of whether the employee has completed tasks throughout the semester. The fundamental difference lies in the final amount that the employee receives.
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The full bonus is equal to 50% of the highest monthly salary earned for whatever reason. This calculation applies only to those who worked the entire period from July to December. Employees with a Those joining after the start of the semester receive remuneration adjusted to their actual length of service. The law protects the right to receive this money in proportion to the days or months of effective activity in the company.
To determine the exact amount for employees with less than six months of service, a simple mathematical formula is required. The procedure consists of Divide the best monthly salary of the semester by twelve months and multiply the result by the number of months worked.
For example, if the best salary of the semester was $100,000 and the employee worked for six months, the account would be $50,000. For shorter periods, the final number of the formula is replaced by the exact number of months of service. It is necessary to know this exact start date of the activities to carry out the calculation accurately and avoid errors in the final billing.
This proportionality logic applies for both the private sector and public administration centralized and decentralized. Law 23.041 specifies that the calculation also includes state-owned companies, mixed companies and those owned by the state. The calculation is always based on the highest fee incurred in the semesters ending in June and December.
The payment plan for the last month of the year has strict legal deadlines. The regulations stipulate that the second installment of the bonus is made Must be paid by Thursday, December 18th. The law provides administrative flexibility for companies. An extension of four additional business days is permitted to complete the funds transfer.
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The absolute deadline It is Wednesday for the money to be credited to the salary accounts December 24th. This period applies to all active employees. The aim of this provision is to ensure the availability of funds before the year-end celebrations.
The additional annual salary is paid out exclusively to employees in a dependent relationship and beneficiaries of the pension system. The scope of insurance covers the registered private sector and public administration.
Self-employed people are exempt from this annual compensation regulation. Taxpayers registered in the regime of Monotax does not receive a bonus. The nature of her self-employment does not provide for this salary advantage that is typical of subordinate employment relationships. The same thing happens with that informal workers who are not registered in the social security system.
This content was created by a LA NACION team with the support of AI.
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