Argentina Aguinaldo (SAC) Calculator
Calculate Argentina’s aguinaldo (SAC): 50% of the best monthly salary in the half-year, prorated by days worked, with the net after contributions.
Formula from the LCT (arts. 121–123); nothing you type is sentCalculate the SAC — 50% of the best monthly salary, prorated for a partial half-year
Type 1.200.000 or 1200000,50 (Argentine format) or 1,200,000. The net deducts 17% contributions; it excludes income tax (Ganancias) and union dues.
How the Argentine SAC is calculated
Quick answer: the aguinaldo — officially the sueldo anual complementario (SAC) — is 50% of the best gross monthly salary of each half-year. If your best month between July and December was ARS 1,200,000, you are owed ARS 600,000 gross, about ARS 498,000 after the 17% personal contributions. If you did not work the whole half-year it is prorated by days: 91 of 181 days gives 600,000 × 91 / 181 = ARS 301,657.46. The first installment is due June 30 and the second December 18.
The base is the single highest monthly pay accrued in the half-year, not an average (Ley 23.041 and Decreto 1078/84), and it includes every remunerative item — basic pay, overtime, commissions, bonuses — in the month it was earned. The law says only “proportional to time worked” and sets no divisor; most payroll guides divide by the half-year’s actual days (181, 182 in a leap year, or 184), which is the default here, and some use a fixed 180, which you can select. The net deducts 11% pension, 3% health insurance and 3% PAMI; it does not compute income tax (Ganancias) or union dues. Mexico’s aguinaldo works completely differently — it has its own calculator on this site.
FAQ
When is the December 2026 aguinaldo due?
December 18 (LCT article 122). By analogy with the monthly-pay deadline in article 128, courts accept up to four more business days, which puts the practical limit around December 24, 2026. The June installment is due June 30.
How is a partial-year (proportional) aguinaldo calculated?
Best monthly salary of the half-year ÷ 2 × days worked ÷ days in the half-year. Hired March 1, 2026 with a best month of ARS 800,000: 400,000 × 122 / 181 = ARS 269,613.26. If you leave mid-half-year, the proportional SAC is paid with the final settlement.
What is deducted from the aguinaldo?
The same personal contributions as salary: 11% pension, 3% health insurance and 3% PAMI — 17% in total — plus union dues where they apply. The SAC also counts toward income tax (Ganancias); employers spread it across the year.