Like all years, In December, employees of private companies and the public sector must receive the second payment of the bonus or supplementary annual salary (SAC) that, according to the provisions of Law 27,073, must be paid each year in two installments: one in June and another in the last month of the year.
According to the norm, employers must pay the half December bonus before the 18th of this month. Regarding the amount to be charged, it depends on the calculation that, in each case, arises from fifty percent of the highest monthly remuneration and above all concept —Includes basic salary, overtime and other bonuses that have been received — within the last six months.
According to the norm, employers must pay the half December bonus before the 18th of this month
For workers with less than one year of seniority, the half bonus is settled in proportion to the time worked in each semester. In that sense, to calculate it you have to consider half of the best salary and divide it by six and then multiply it by the number of months worked.
Strenna for retirees and beneficiaries of Anses
The Anses announced that More than seven million retirees and pensioners will collect the Christmas bonus in December, which will be deposited automatically along with this month’s assets, which will already have the 12.11% increase due to the new Social Security Law.
“This implies that a person who receives the minimum credit in December 2021, will receive $ 43,592, while a person with income equivalent to two minimum assets will receive $ 87,185,” said a statement from the Anses.
Non-contributory pensions began to be charged according to the termination of DNI from the first day of the month, retirements with assets that do not exceed $ 32,664 will do so on December 7, and those that exceed this asset will begin to receive it from the 17th.
While, In the case of staff in private homes, employers must pay the SAC during December and it is also calculated by taking 50% of the best salary in the last semester. If the provision of services is less than six months, it must be settled in proportion to the months worked. For example, if only four of the last six months were worked, 66.67% (four months out of six) of the 50% of the best salary of the last four months will correspond as SAC.
Until a few years ago, the Income Tax had a great impact on the Christmas bonus, especially in December, when the tribute could take a good proportion of the SAC. But currently the changes to the Income Tax introduced this year partially reduced that effect.
It should be remembered that the mandatory payment of the Christmas bonus in the country was set as of 1945 during the de facto government of Edelmiro Farrell. At that time, a thirteenth salary was established (of a complementary nature) that became effective for the first time as of December 31 of that year. It was only in 1966 that it became a semi-annual remuneration, as it remains to this day.
Already in 1983, under the presidency of Raúl Alfonsín and with the purpose of limiting the inflationary impact of that time, the bonus was calculated as 50% of the highest remuneration received in each of the semesters.
How the bonus is calculated?
As he told Infobae the consultant Sebastián M. Domínguez, partner of SDC Asesores Tributarios, overtime, commissions and other variable remunerations must be considered to calculate the supplementary annual salary in order to establish which is the highest for the semester.
For example, if the employee had the same fixed remuneration from July to December and in this last month, he worked 30 overtime hours, the corresponding value must be fully considered in the month of December. Consequently, this will be the month of the highest accrued monthly remuneration that must be taken as the basis for calculating the supplementary annual salary quota.
Meanwhile, he stressed that the item “on account of future increases” should be considered to calculate the supplementary annual salary since it is an item that integrates the monthly remuneration accrued.
On the other hand, he stressed that the vacation advance should not be considered since it is linked to the form of vacation payment, as established by the employment contract law. “In order to establish the best monthly remuneration for the semester, the remuneration for vacations taken each month must be considered.”, He assured.
Likewise, to calculate the second installment for December 18, the employer has to estimate the December remuneration for the purpose of calculating the second installment. “If, finally, the estimate does not coincide with the remuneration accrued in December, the second installment will be recalculated”Detailed Domínguez.
And he explained: “That difference that is integrated into the December salary can be both in favor of the employee and in favor of the employer. In other words, it is possible to integrate a negative adjustment with respect to the quota settled as of December 18 ”.
Regarding the possibility of the employer withholding income tax on the bonus, he said that as of 2021, it depends on each particular case.
“Law 27,617 incorporated the SAC exemption for employees whose gross remuneration does not exceed the sum of $ 150,000 per month. This limit remuneration is applied for the first semester of 2021 since through Decree 620/2021, the amount was raised to $ 175,000. That is, for the SAC of the first semester a gross remuneration of up to $ 150,000 should be considered and for the second semester a gross remuneration of up to 175,000 pesos.
What happens if it is not paid on time?
The employee could prompt the employer to make the payment within two business days. If the employer does not make the payment, the employee could be considered dismissed according to article 242 of the Labor Contract Law, which establishes that one of the parties may denounce the employment contract in the event of non-observance by the other party of the obligations resulting from it that constitute injury and that, due to their seriousness, does not consent to the continuation of the relationship.
The Justice will interpret, according to each particular case, if the delay in the payment of the bonus is considered a serious injury. In that interpretation, the judges will surely evaluate the impact that covid-19 may have had on the employer in question.