The calculation of the bonus is based on 50% of the highest monthly remuneration received by the worker during the semester. What must be taken into account to avoid paying profits?
With the arrival of December, many people await the payment of the Supplementary Annual Salary (SAC), known as aguinaldo, which is usually paid in the middle of this month.
The calculation of the bonus is based on 50% of the highest monthly remuneration received by the worker during the semester. In this context, Some workers reach an amount exempt from Income Tax, which generates uncertainty about the maximum limit that is not subject to said tax burden.
In 2024, the bonus will be exempt from Income Tax provided that the average gross salary for the semester does not exceed an amount established by current regulations. A single worker will begin to pay taxes on the December bonus only if his or her average monthly salary reaches or exceeds $1,693,450.
However, the new Law 27,743, which regulates the Exceptional Regularization of Obligations Regime, eliminated the exemption previously applied to the bonus and established in its place a special deduction. This deduction is equivalent to one-twelfth of personal deductions, such as non-taxable income, special deduction and family expenses. Therefore, Workers now have a benefit that helps mitigate, even partially, the impact of the tax on the bonus.
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When will the December 2024 bonus be paid?
The second installment of December must be paid in the first days of the monthwith a maximum term until December 18, as defined by each employer.
It is worth pointing out that this work benefit is a right regulated by law.
He bonus It also applies to temporary workers and those who have worked only part of the semester. In these cases, the amount is calculated proportionally to the time worked during the period.
The amount of the bonus is calculated by taking the 50% of the highest monthly remuneration of the semester. If an employee worked less than six monthsis calculated proportionally.
Source: Ambito
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