Argentina Aguinaldo (SAC)
Calculate the Argentine aguinaldo (Sueldo Anual Complementario) for June or December: half of the best monthly salary, proportional days, and the net after contributions.
Argentina — Ley de Contrato de Trabajo (Employment Contract Law, arts. 121–123), Leyes 23.041 and 27.073, and the contribution rates of Leyes 24.241, 19.032 and 23.660, in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions
How is the aguinaldo calculated?
It is 50% of the highest monthly remuneration accrued in the semester, including regular extras such as overtime and commissions. If you worked only part of the semester, it is proportional to the days worked.
When is it paid?
The first installment by June 30 and the second by December 18, with up to four business days of grace. When the job ends, the proportional aguinaldo is paid with the final settlement.
Which contributions are deducted?
The same as for the monthly salary: 11% for retirement, 3% for PAMI and 3% for the obra social, 17% in total, up to the contribution cap.
Is income tax (Ganancias) withheld from the aguinaldo?
It can be. The aguinaldo is taxable income: the employer adds it to the year's earnings and withholds the tax only if your annual net income exceeds the deductions in force, usually spreading it in the monthly withholdings. The rules change often, so this page does not calculate it; ask your employer or ARCA.
Do domestic or part-time workers receive it?
Yes. Registered domestic workers and part-time employees receive the aguinaldo under the same rule, based on their own highest monthly pay.
How the Argentina aguinaldo calculator works
This page calculates the aguinaldo, officially the Sueldo Anual Complementario (SAC), that every registered employee in Argentina receives twice a year, in June and in December. You enter the highest gross monthly salary you earned in the semester, choose the year and the installment, and, if you were hired or left during the semester, the start and end dates. The calculator returns the gross aguinaldo, the employee contributions and the estimated net amount, together with the payment deadline. It is useful for employees who want to know what will land in their account and for employers and accountants who need a quick estimate for the payroll.
The method follows articles 121 to 123 of the Ley de Contrato de Trabajo (Employment Contract Law) and Ley 23.041: the aguinaldo is the highest monthly remuneration of the semester multiplied by 50%, and by the days worked divided by the days of the semester when the job did not cover all of it. Ley 27.073 sets the payment dates, June 30 and December 18. The employee contributions are 11% for retirement, 3% for PAMI and 3% for the obra social, applied to the aguinaldo up to half of the maximum contribution base set by ANSES for the month the aguinaldo is paid, or up to the base ÷ 360 × the days worked when it is proportional (ANSES Resolución 284/2026: AR$ 4,769,631.49 for 10/2026).
Example: a highest monthly salary of AR$ 1,500,000.00 for the whole second semester of 2026, which has 184 days. The gross aguinaldo is AR$ 1,500,000.00 × 50% = AR$ 750,000.00. Contributions are 17% of that amount, AR$ 127,500.00, because the amount is below the proportional cap of AR$ 2,384,815.75, so the net aguinaldo is AR$ 622,500.00. The estimate does not include income tax (Impuesto a las Ganancias), union dues or other deductions, and the maximum contribution base changes every month, so confirm the figures with your employer or an accountant.