Argentina Aguinaldo (SAC) Calculator🇦🇷
The Sueldo Anual Complementario (SAC), commonly called aguinaldo, is Argentina's mandatory 13th-month bonus for every formal employee — comparable in concept to a US year-end bonus but legally required, not discretionary. Regulated by Articles 121 and 122 of Argentina's Labor Contract Law (LCT 20.744) and Law 27.073, the SAC equals 50% of the highest gross monthly salary earned during the semester and is paid in two installments each year: one by June 30 and another by December 18. This calculator computes the proportional aguinaldo (in Argentine pesos) based on months worked in the semester, subtracts the 17% social-security deductions (pension 11% + healthcare 3% + PAMI 3%), and returns the net take-home amount.
When to use this calculator
- You're about to receive your aguinaldo and want to know the net amount hitting your account.
- You started working mid-year and need to calculate the proportional amount.
- You were terminated or resigned and need to verify the proportional SAC owed to you.
- You earned a bonus in one month of the semester and want to check if it counts toward the aguinaldo.
- You're an accountant or HR professional who needs a quick calculation for payroll settlements.
Example: Started in March, June aguinaldo
- Start date: March 15, 2026.
- Months worked in the Jan-Jun semester: 4 (March, April, May, June).
- Best gross salary of the semester: ARS 1,800,000.
- Gross proportional SAC:
(1,800,000 / 2) x (4 / 6)=900,000 x 0.667= ARS 600,000. - Social security (17%):
600,000 x 0.17= ARS 102,000. - Net aguinaldo:
600,000 - 102,000= ARS 498,000.
How it works
1 min readHow the Aguinaldo Is Calculated in Argentina
The Sueldo Anual Complementario (SAC) is regulated by Articles 121 and 122 of Argentina's Labor Contract Law (LCT 20.744) and Law 27.073, which splits it into two semi-annual payments.
Formula
SAC = (best_gross_salary_of_semester / 2) x (months_worked / 6)Payment Dates
| Installment | Period Covered | Deadline |
|---|---|---|
| First aguinaldo | January - June | June 30 (with 4 business day grace period) |
| Second aguinaldo | July - December | December 18 |
What Counts as 'Best Salary'
The calculation uses the highest gross monthly remuneration of the semester, including:
NOT included:
Deductions on the Aguinaldo
The aguinaldo is subject to the same social security deductions as regular monthly salary:
If your cumulative annual income exceeds the income tax threshold (MNI), the aguinaldo is also subject to income tax using a special proration method.
Proportional Aguinaldo: When It Applies
Common Mistakes
1. Using the last salary instead of the best one: if you got a raise during the semester, the aguinaldo is based on the higher amount.
2. Not counting bonuses and overtime: if they were regular, they count.
3. Forgetting the proportional calculation: employers don't always get it right -- verify it yourself.
4. Thinking non-remunerative bonuses don't affect SAC: if a bonus is classified as remunerative, it does count.
Frequently asked questions
When is the aguinaldo paid in Argentina?
In two installments: the first before June 30 (with a 4 business day grace period) and the second before December 18. If the deadline falls on a non-business day, it's paid the previous business day. This is regulated by LCT and Law 27.073.
Do I get an aguinaldo if I only worked 3 months?
Yes. The aguinaldo is paid proportional to the months actually worked. If you worked 3 out of 6 months in the semester, you receive 3/6 (50%) of the full SAC amount.
How is the 'best salary' of the semester determined?
It's the highest gross monthly remuneration you earned in any month of the semester, including base salary + remunerative bonuses + regular overtime. If you received a raise mid-semester, the post-raise salary is used. If you earned a remunerative bonus in one month, that month's total is used.
What deductions apply to the aguinaldo?
The same as regular monthly salary: 17% fixed (pension 11% + healthcare 3% + PAMI 3%). If your annual income exceeds the income tax threshold (MNI), income tax is also deducted using a special proration formula.
Does the aguinaldo pay income tax?
It depends: if your monthly salary already pays income tax, the aguinaldo is also subject to it using a 'proration' methodology (spread across the months from January). If you don't pay income tax on your salary, the aguinaldo doesn't either.
What happens to the aguinaldo if I'm terminated?
You're entitled to proportional SAC for the months worked until the date of termination. It's included in the final settlement along with severance pay, notice period pay, unused vacation, and worked days of the current month.
Do freelancers (monotributo) or self-employed workers receive aguinaldo?
No. The aguinaldo is an exclusive right of employees in a formal employment relationship under the Labor Contract Law (LCT). Freelancers and self-employed workers under monotributo do not receive SAC.
Do part-time or hourly workers get an aguinaldo?
Yes, they do. It's calculated on the best gross remuneration of the semester, whether part-time or full-time. The proportion formula is the same (50% x months worked / 6).