Argentina Christmas Bonus (Aguinaldo/SAC) Calculator
Argentina · EmploymentCalculate how much Christmas bonus (Sueldo Anual Complementario, SAC, known as aguinaldo) you're owed in Argentina: the full installment for a semester, or the prorated share if you started or stopped working during the semester. It's paid in June and December.
How is it calculated?
Each SAC installment is 50% of the highest monthly compensation earned for any reason during the semester (Employment Contract Law, Art. 121). The first installment covers the January-June semester and is due June 30; the second covers July-December and is due December 18. If you didn't work the full semester, you're owed the share proportional to the time worked (Art. 123): 50% × best compensation × days worked ÷ days in the semester (181 or 182 for the first, 184 for the second). This is a gross amount: when paid out, contributions and, if applicable, income tax (Ganancias) are deducted. It uses the best monthly compensation in the semester, not an average.
Examples
Full semester: best salary of 1,500,000 (first semester of 2026)
Gross bonus of 750,000 (50% of the semester's best salary).
Hired October 1, 2026: best salary of 1,840,000
You worked 92 of the semester's 184 days (50%): prorated bonus of 460,000.
Left on March 31, 2026: best salary of 1,810,000
You worked 90 of the semester's 181 days: prorated bonus of 450,000.
How the Christmas bonus is calculated
Each bonus installment is 50% of the semester's best monthly compensation. If you didn't work the full semester, you're paid the share proportional to the days worked.
The best compensation is the highest earned in the semester for any reason (salary, overtime, commissions, bonuses); it's not the last one or an average.
| Installment | Semester | Payment deadline |
|---|---|---|
| First | January to June | June 30 |
| Second | July to December | December 18 |
Bonus when leaving the job and deductions
The amount is gross: when paid out, contributions and, if applicable, income tax (Ganancias) are deducted. If you leave the job, the prorated bonus is part of the final settlement. To see what's left of a regular paycheck, use the net salary calculator.
Sources
- Argentine Employment Contract Law 20,744 (updated text) and Labor Modernization Law 27,802 (Official Gazette, 03/06/2026) — Christmas bonus, vacation, compensation, notice, and overtime — in effect since March 2026 · reviewed on September 24, 2026