With the arrival of December 2025The question arises again about the collection of the additional annual salary (SAC), especially under self-employed workers.
The Employment contract law defines exactly who the beneficiaries of the second installment of this labor law are and marks a Basic distinction between employees and self-employed people.
The monotributists’ response to concerns about this additional income is categorical: You do not have access to the bonus. The main reason lies in the nature of their employment relationship.
The SAC is reserved for Employees in a dependent relationshipas well as for Pensioners and pensioners of the pension system. The simplified regulation does not grant them this advantage because it does not provide for a dependency relationship with an employer.
Your income comes from your own billing for services provided or products sold Labor law does not provide for the payment of SAC for this sectornor for those informal workers who are not registered with social security.
In contrast, employees in a dependent relationship have set dates for receiving this income.
The regulations indicate that employers have done this Deadline until December 18, 2025 to pay out the second bonus installmentwhich falls on a Thursday this year.
However, the regulations provide for operational flexibility that expands the Margin for four working days. This means that the payment can be credited until December 24th, so that employees have the funds before the Christmas holidays.
Older adults who are part of the pension system also receive the SAC. If necessary, the payment plan will be organized by Anses and coincides with the date of receipt of your main benefit. Accreditation varies depending on income level and is distributed in the second, third or fourth week of the month, depending on whether the holder has completed the National Identity Card (DNI).
The calculation of the bonus amount is regulated by Law 23.041, which applies to both the private sector and centralized, decentralized public administration and state-owned companies. The formula says that The value of the SAC corresponds to 50% of the highest monthly salary apply to all concepts within the semester.
It serves as a reference for the second part the highest salary the employee received between July and Decemberincluding all compensation concepts. Half of this represents the net amount to be received at the end of the year.
This content was created by a LA NACION team with the support of AI
About The Author
