Strenna 2021: when it is collected, how it is calculated and what is the deadline

December is approaching and with that the collection of Christmas bonus 2021, officially called Complementary Annual Salary (SAC), as established by the Law employment contract (LCT) for every worker who is employed under a dependency relationship.

the same equals the part twelfth (1/12) of the total remuneration received by the worker during a calendar year and is paid in two installments (one in the middle of the year and one at the end) in accordance with the provisions of the LCT.

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The LCT establishes that the second installment of the SAC must be deposited on December 18, 2021. Nevertheless, Legislation allows a tolerance of up to four business days for late payment, so employers can pay it up to December 23th.


With all this in mind there are different things to consider when calculating the bonus. First of all, it should be noted that it is calculated with half of the highest remuneration received in the second semester of the year for all concepts, including the basic salary, overtime and any other extras that have been paid.

Thus, in the case of workers with less than one year of seniority, the SAC is calculated according to the months worked, using either of these two formulas:

  • Divide the best salary in half, divide that amount again by six and multiply the result by the months worked.
  • Multiply the months worked by half of the best monthly salary and, to that result, divide it by six.

It should also be noted that the bonus payment is proportional to the time worked per semester, so the employees who have not worked the full period will receive another sum according to the following formula:

  • The actual time worked during the semester must be multiplied by half the best salary received and this total divided by six.

The bonus is charged just days before the holidays.


Overtime or commissions must also be added to the amount of salary for the month in which they were paid. in order to calculate the highest monthly remuneration accrued for all concepts.

If the working hours have been modified throughout the semester by an agreement between the parties, taking the worker to a shorter day than the normal one, the month with the highest remuneration must be computed again without considering working time since the reduction of working hours is given by mutual agreement.

Finally, maternity leave should not be counted as part of the Christmas bonus since the worker does not receive her salary, but a family allowance. Thus, only the months worked in the semester before or after the leave should be considered. The same applies to leave without pay, which only considers the months in which the salary was paid for the calculation of the bonus..

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It is worth remembering that, according to the new modification to Income Tax approved by Congress this year, workers whose average gross remuneration for the second semester does not exceed $ 175,000, will be exempted from paying the tax upon receiving the SAC.

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Helen Hernandez is our best writer. Helen writes about social news and celebrity gossip. She loves watching movies since childhood. Email: Phone : +1 281-333-2229

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