Finance

Argentina Aguinaldo (SAC) Calculator

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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.

Q: 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).

Calculate your Argentine aguinaldo (13th-month bonus): gross SAC based on best salary of the semester, 17% deductions, and proportional months worked.

Data verified · June 2026
Edited by Martín Rodríguez
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Data updated: May 30, 2026 · Source: Law 20.744 (LCT) - Articles 121 and 122

Edited by: Martín Rodríguez (editorial policy )

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Calculator specific to Argentina. Laws, brackets and values are those currently in force in Argentina (ARCA, BCRA, ANSES).

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.

SAC Social Security Deductions — 17% Breakdown (Argentina 2026)

Deduction	Rate	Legal Basis	Notes
Pension (SIPA)	11%	Law 24.241, Art. 11	Applies to full gross SAC amount
Healthcare (Obra Social)	3%	Law 23.660, Art. 16	Directed to employee's registered obra social
PAMI (retiree health)	3%	Law 19.032, Art. 8	National health program for retirees
Total fixed deductions	17%	LCT 20.744, Art. 122	Same rate as regular monthly payroll
Income tax (4th category)	Variable	Law 20.628 — MNI threshold	Applies only if annual income exceeds MNI; proration method used

Fuente: Ministerio de Trabajo Argentina / ARCA (2026). Tope de base imponible máxima SIPA: $4.414.652,38 mensual (jun-2026).

How it works

How 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:

Base salary (as per collective agreement or individual contract)

Remunerative bonuses: seniority, attendance, punctuality

Overtime if it was regular during the semester

Commissions (semester average if variable)

Zone allowances, on-call pay

NOT included:

Non-remunerative per diems or travel allowances

One-time extraordinary bonuses

Tips (unless regular and declared)

Social benefits (childcare, meal vouchers)

Deductions on the Aguinaldo

The aguinaldo is subject to the same social security deductions as regular monthly salary:

Pension (SIPA): 11%

Healthcare (Obra Social): 3%

PAMI (retiree health): 3%

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

Started mid-semester: you receive a proportional amount for months actually worked.

Terminated without cause: you receive a proportional amount up to the date of termination (part of the final settlement).

Resigned: you also receive the proportional amount.

Maternity leave: months on maternity count toward SAC since the employment relationship remains active.

Unpaid leave: does NOT count toward SAC (no remuneration accrued).

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.

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.

You're entitled to a gross aguinaldo of ARS 600,000 and a net take-home of ARS 498,000 for the 4 months worked in the semester.

Disclaimer: Indicative estimate based on the stated rules. Agreements, caps, and individual circumstances may change the result; verify with HR, the labor authority, or a qualified professional.

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).

Complete, verifiable data

Official, citable and up-to-date reference table (CC-BY): 📊 Aguinaldo (SAC) 2026: cálculo, topes y fechas.

Sources & references

Methodology & trust

Editorial

Finance calculator with its formula verified automatically against Law 20.744 (LCT) - Articles 121 and 122, per our editorial policy and methodology.

Updates

Updated: June 2026. Parameters are verified periodically against the cited sources.

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Limitations

Indicative results. For critical decisions, consult a professional.

📌 How to cite this calculator

APA format

Rodríguez, M. (2026). Argentina Aguinaldo (SAC) Calculator. Hacé Cuentas. https://hacecuentas.com/en/aguinaldo-calculator-argentina

BibTeX

@misc{hacecuentas_aguinaldo_calculator_argentina_2026,
  author       = {Rodríguez, Martín},
  title        = {{Argentina Aguinaldo (SAC) Calculator}},
  year         = {2026},
  howpublished = {\url{https://hacecuentas.com/en/aguinaldo-calculator-argentina}},
  note         = {Hacé Cuentas}
}

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