With the arrival of the month of June, the workers in a dependency relationship and retirees and pensioners eagerly await the collection of the first installment of the Complementary Annual Salary (SAC)the famous bonus, although doubts arise about what is the deadline to receive it.
When is the first part of the bonus paid?
According to Law 27,073, which in 2015 modified article 122 of the Labor Contract Law, the first installment of the Christmas bonus can be paid until June 30: this year, that date falls on a Friday.
When is the second part of the bonus collected?
Meanwhile, the second part of the bonus is collected at the end of the year, with a due date of December 18: the objective is that families have money available to be able to face the purchases that the Holidays demand.
The amount to be paid in each semester will be settled based on the calculation of fifty percent (50%) of the highest monthly remuneration accrued for all concepts within the two semesters that culminate in the months of June and December of each year.
“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,” it details. the norm regarding the payment of the second half of the Christmas bonus.
And he adds: “The difference, which will result between the accrued fee and the fee paid on December 18, will be integrated into the salary for the month of December.”
What is the bonus?
Each half bonus corresponds to 50% of the highest monthly remuneration received by the worker within each of the semesters, as established by law.
If during the semester the worker did not work every month (either because she started working recently or because the contract was terminated), she must be paid in proportion to the months worked.
Calculate the bonus 2023?
To calculate the Christmas bonus, apply the following formula: (salary / 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.
In any case, in the event that the person receives some non-remunerative concepts, those sums must be excluded from the calculation.
After how many months of work is the Christmas bonus charged?
He Christmas bonus amount may vary depending on the number of months worked. For collect the full bonus, must be work the full semester that is, the last 6 months of the year.
However, those who have worked fewer months may also collect the bonus, although it will be a proportional to the months worked.
For example, if the person worked just one month of the last semester, they will receive one sixth of the original amount.