The settlement of salaries for the last month of the year triggers the payment second installment of the additional annual salary (SAC) for the registered work universe and the beneficiaries of the pension system. This additional income requires a specific account to determine the exact number based on the temporary performance between July and December. He Proportional bonus It represents the necessary mechanism for those workers whose stay is less than the full semester.
The Argentine work system divides service provision into: two annual events: The first takes place in June and the second in December. This additional sum corresponds to 50% of the highest monthly salary the employee received within the semester. Until the end of 2025, the highest salary for the July-December period will be taken into account.
The Law 23.041 regulates this right and sets the payout percentage. The regulations apply to private activities, centralized and decentralized public administration and state-owned companies. The text of the law states: “The payment of the annual additional salary (…) is based on the calculation of 50% of the highest monthly salary for all concepts.” within semesters culminating in the months of June and December of each year“.
Employees with seniority more than six months in their position they get the total profit. The amount will be settled based on the calculation of the amount 50% of the highest salary of the period between July and December. This process is direct and does not require any adjustment to the service time. The employee performed tasks throughout the billing period.
The situation changes for those who did not complete the semester. The employer must grant an amount based on length of service. To determine the proportional SAC value, a special equation is applied. When calculating, the employee’s salary is divided by the 12 months of the year and the result is multiplied by the number of months worked.. The numerical example illustrates the procedure: If the basic salary were 100,000 pesos and the hours worked reached six months, the calculation would be (100,000 / 12) x 6, with a result of 50,000 pesos.
Current legislation requires: a deadline for the deposit of the second installment. The regulations stipulate payment by December 18th, this year the date falls on this date Thursday.
Employers have legal flexibility of four working days to complete the settlement. For this reason, the final collection deadline has been extended to December 24thDay before Christmas. This period applies to active employees.
Recipients of the pension system also take note of this concept. Pensioners and pensioners You collect the bonus the same date as your main service. The schedule varies depending on income level and completion of the ID card.
Payments are grouped into different weeks and generally coincide with the second, third or fourth week of the month. Anses publishes the schedule at the beginning of each month. Beneficiaries must consult this official information to verify the exact date of claim according to the benefit.
This content was created by a LA NACION team with the support of AI.
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