Overview
- Argentina’s Labor Contract Law No. 20.744 sets the December SAC payment for the window of December 18–24, with many employers often advancing the deposit to December 15–20.
- Eligible recipients include public and private salaried workers and SIPA retirees, while informal workers, monotributistas, and beneficiaries of certain social programs are excluded.
- The SAC equals 50% of the highest remunerative monthly salary from July to December and includes items like base pay, seniority, zone and presentism, excluding non‑remunerative bonuses and extraordinary extras.
- Domestic workers receive a 1.3% wage increase in December plus a ARS 14,000 non‑remunerative bonus for November–January for those working more than 16 hours weekly, a scheme that benefits over 1.3 million workers yet does not raise the SAC base.
- Commerce employees under CCT 130/75 receive a ARS 40,000 monthly non‑remunerative bonus, and for December the SAC is calculated on the highest remunerative salary, with an example payout of about ARS 528,599 for the Administrative A category.