This right applies to workers in a dependency relationship, retirees and pensioners.
With the arrival of the month of Junethe Workers in dependency relationship and the retirees and pensioners eagerly await the payment of the first installment of the Complementary Annual Salary (SAC)also know as bonusalthough doubts arise about what is the deadline to perceive it.
According to Law 27,073 what in 2015 modified the article 122 of the Law employment contractthe first installment of SAC you can pay Until June 30th: this year, that date falls Friday. Meanwhile, the second part of the bonus is charged to end of the yearwith expiration date Dec. 18: the objective is for families to have money available to face the purchases demanded by the Parties.
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How much do I charge for the bonus?
The amount to be paid in each semester will be settled based on the calculation of the fifty percent of the highest accrued monthly remuneration for all concepts within the two semesters that culminate in the months of June and December of each year.
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“In order to determine the second installment of the complementary annual salary, the employer must estimate the salary corresponding to the month of December. If said estimate does not coincide with the salary actually earned, the second installment of the complementary annual salary will be recalculated,” details the rule regarding the payment of the second half of the Christmas bonus. and the fee paid on December 18 will be integrated into the salary for the month of December”.
How to calculate the bonus?
Apply the following formula: (amount of salary divided / 12) x the months worked.
Example 1: The employee started work in March 2023. His salary is $100,000. The half bonus that is paid in June corresponds to (100,000/12) x 4. The value of the bonus is $33,333.
Example 2: the worker started working six months ago. The best salary for the first semester of 2023 is equal to $100,000. The half bonus that is paid in June corresponds to (100,000/12) x 6. The value of the bonus is $50,000.
Anyway, in case the person collects some non-remunerative conceptsthose sums should be excluded from the calculation.
Source: Ambito
