Aguinaldo/SAC Calculator — Argentina
The aguinaldo in Argentina, officially called Sueldo Anual Complementario (SAC), equals 50% of the highest monthly salary earned during the semester. It is paid in two installments: the first on the last business day of June and the second on December 18 (Law 23,041, Art. 122 LCT). In 2026, mandatory contributions of 17% are withheld from the SAC: pension (11%), health insurance (3%), and PAMI (3%). If you worked less than 6 months in the semester, the amount is proportional.
Values are estimates. The employer may apply additional withholdings per collective bargaining agreements. Verify with your pay stub. Source: Law 23,041, Arts. 121-122 LCT.
Frequently Asked Questions
What is the aguinaldo or SAC in Argentina?
The Sueldo Anual Complementario (SAC), commonly called aguinaldo, is a mandatory labor benefit for all employees in Argentina. It equals an extra salary divided into two semi-annual installments. Each installment is 50% of the highest monthly salary earned in the corresponding semester. It is regulated by Law 23,041 and Articles 121 and 122 of the Employment Contract Law (LCT).
When is the aguinaldo paid in Argentina?
The aguinaldo is paid in two installments: the first on the last business day of June (for the January-June semester) and the second on December 18 (for the July-December semester). Employers have a grace period of up to 4 business days after those dates to make the payment without incurring penalties.
Is the Argentine aguinaldo different from Mexico's aguinaldo?
Yes, they are different concepts. In Argentina, the aguinaldo (SAC) equals 50% of the best salary of the semester and is paid twice a year. In Mexico, the aguinaldo is at least 15 days of salary and is paid once a year before December 20. In Argentina, 17% contributions are withheld from the SAC, while in Mexico, ISR is applied to the portion exceeding 30 days of UMA.
Are contributions withheld from the aguinaldo?
Yes. The aguinaldo is subject to the same contribution withholdings as regular salary: pension (11%), health insurance (3%), and PAMI (3%), totaling 17% of the gross amount. Contributions are calculated on the SAC up to the current taxable ceiling. Additionally, the aguinaldo may impact the income tax calculation for the month in which it is received.
How is the proportional aguinaldo calculated?
If you worked fewer than 6 months in the semester (for example, due to recent hiring or unpaid leave), the aguinaldo is calculated proportionally: (best salary / 2) × (months worked / 6). For example, if you worked 3 months with a salary of ARS 2,000,000, your gross aguinaldo would be (ARS 2,000,000 / 2) × (3 / 6) = ARS 500,000. If you are terminated before the end of the semester, the proportional aguinaldo is included in the final settlement.