Overview
- The Sueldo Anual Complementario equals 50% of the highest gross monthly pay from July to December 2025, including base pay, overtime and registered additions, with proration for partial semesters.
- Only employees in a formal labor relationship receive the benefit, while informal workers, autónomos and most monotributistas are excluded, as are recipients of social assistance or subsidized employment programs.
- Employers must deposit the December installment by December 18, with many paying earlier, and there is a four‑business‑day window to regularize late payments without sanctions.
- Registered domestic workers are covered under Law 26.844 with the same calculation method and December deadline, and they may claim payment if it is not deposited after the grace period.
- Pensioners and retirees receive the SAC with their December benefits according to ANSES’s payment calendar, and workers can confirm eligibility by reviewing payslips, checking AFIP registration or consulting HR.