What the aguinaldo (SAC) is
In Argentina, the aguinaldo — officially the Sueldo Anual Complementario (SAC) — is a mandatory 13th-salary payment. Unlike some countries where the extra month is paid once, Argentina splits it into two half-payments per year. Each instalment equals 50% of the highest monthly gross salary you earned during the corresponding semester. It is set by Law 23.041 and articles 121–123 of the Labour Contract Law (LCT).
The two instalments fall due on:
- 1st instalment: by 30 June (for the January–June semester).
- 2nd instalment: by 18 December (for the July–December semester).
This calculator shows both the gross aguinaldo and the take-home amount after the mandatory employee contributions that are withheld from your payslip.
How to use it
- Enter the highest monthly gross salary of the semester. This is not an average or your latest paycheck — it is the single month in which you earned the most (base pay plus overtime, bonuses, commissions, and so on).
- Enter the months worked in that semester. Use 6 for a full semester, or fewer months if you started or left partway through, so the result is prorated.
- Read the take-home aguinaldo on the main card, with the gross figure beside it and the pension, PAMI, and health-insurance contributions broken out below.
The formula, step by step
The base calculation is straightforward:
SAC = (best monthly salary ÷ 2) × (months worked ÷ 6)
If you worked the whole semester, the proration factor is 1, so the gross SAC is simply half of your best salary. The employee contributions are then withheld from that gross amount. Under the general regime they add up to 17%:
| Contribution | Rate | Legal basis |
|---|---|---|
| Pension (SIPA) | 11% | Law 24.241 |
| PAMI / INSSJP | 3% | Law 19.032 |
| Health insurance (obra social) | 3% | Law 23.660 |
| Total | 17% | — |
So your net aguinaldo is roughly 83% of the gross (before income tax, where it applies).
Worked example
Say your highest gross salary in the semester was ARS 1,000,000 and you worked all 6 months:
- 50% of the best salary: 1,000,000 ÷ 2 = ARS 500,000 (gross SAC).
- Pension 11%: ARS 55,000.
- PAMI 3%: ARS 15,000.
- Health insurance 3%: ARS 15,000.
- Total contributions 17%: ARS 85,000.
- Take-home aguinaldo: ARS 415,000.
If instead your best salary was ARS 900,000 and you worked only 4 months, the gross SAC is (900,000 ÷ 2) × (4 ÷ 6) = ARS 300,000, contributions are ARS 51,000, and the net is ARS 249,000.
Quick reference (full semester)
| Best gross salary | Gross SAC (50%) | Contributions (17%) | Net aguinaldo |
|---|---|---|---|
| 500,000 | 250,000 | 42,500 | 207,500 |
| 800,000 | 400,000 | 68,000 | 332,000 |
| 1,000,000 | 500,000 | 85,000 | 415,000 |
| 1,500,000 | 750,000 | 127,500 | 622,500 |
| 2,000,000 | 1,000,000 | 170,000 | 830,000 |
Frequently asked questions
What if I did not work the whole semester?
The aguinaldo is prorated by time worked. The legal formula uses days: (best salary ÷ 2) × (days worked ÷ 182). For simplicity this tool works in months (days ÷ 182 is equivalent to months ÷ 6). Enter the months you actually worked to get a close estimate.
Does the aguinaldo pay income tax?
It can. The SAC is added to the base of the fourth-category income tax (Ganancias), which is progressive and depends on marital status, children, and other deductions. Only higher salaries end up paying it. This calculator applies the 17% contributions only; the exact net for high earners requires the full Ganancias calculation.
Which salary is used if my pay varies?
The highest monthly gross salary earned in the semester — not the average. If one month included a large bonus, overtime, or commission, that month sets the base of your aguinaldo.
Do the contribution rates change each year?
The rates (11% + 3% + 3% = 17%) have been stable for years. What does change is the taxable-base cap, updated monthly, and the income-tax figures, adjusted every semester. That is why it is worth checking this tool once a year.
This is an informational estimate under the rules in force in 2026; your exact aguinaldo is set by ARCA/ANSES and your employer on your payslip. Verify it and consult a professional. Review the figures every year: Argentine tax rules change often.