Argentina's December 2026 aguinaldo, or 13th-month pay, equals 50% of the highest monthly pay a worker earned between July and December, and it is legally due on Friday, December 18, under article 122 of the [Employment Contract Law](https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm). For someone earning December's minimum wage of 406,400 pesos, the half aguinaldo is 203,200 pesos.
The aguinaldo, formally the supplementary annual salary (SAC), is paid in two installments: June and December. Here are the formula, examples by salary, the calculation for those who worked less than six months, deadlines and the case of pensioners.
What the law says
The Employment Contract Law defines the supplementary annual salary as "one twelfth of the total pay" for the year (article 121) and sets payment in two installments, "the first due on June 30 and the second due on December 18 of each year" (article 122). Each installment is calculated "on fifty percent (50%) of the highest monthly pay accrued for all items" in the half-year (Infoleg).
The law adds that, for the December installment, the employer must estimate that month's salary; if the estimate differs from what is finally paid, the difference is settled in December's pay.
How the December aguinaldo is calculated
- Full half-year: aguinaldo = best gross monthly salary between July and December ÷ 2.
- Less than six months worked: aguinaldo = best salary ÷ 2 × months worked ÷ 6 (or, in days, × days worked ÷ 180).
- If employment ends: the prorated share applies, as one twelfth of the pay received in the half-year (article 123).
- What counts: wage items such as base salary, overtime and allowances. Non-wage amounts and one-off non-wage bonuses are generally not included.
Examples by salary
| Best gross salary in the half-year | Months worked | Gross December aguinaldo |
|---|---|---|
| 406,400 pesos (December 2026 minimum wage) | 6 | 203,200 pesos |
| 800,000 pesos | 6 | 400,000 pesos |
| 1,200,000 pesos | 6 | 600,000 pesos |
| 2,000,000 pesos | 6 | 1,000,000 pesos |
| 1,000,000 pesos | 4 (since September) | 333,333 pesos |
| 1,000,000 pesos | 2 (since November) | 166,667 pesos |
Our calculation using the legal formula. December 2026's minimum wage of 406,400 pesos comes from Resolution 4/2026 of the Wage Council (see the minimum wage month by month). These are gross amounts: like salary, the aguinaldo carries pension, PAMI and health insurance contributions that generally add up to 17%, so take-home pay is lower.
Prorated pay by months worked
| Months worked in the second half | With a salary of 1,000,000 pesos | With the minimum wage (406,400 pesos) |
|---|---|---|
| 1 | 83,333 | 33,867 |
| 2 | 166,667 | 67,733 |
| 3 | 250,000 | 101,600 |
| 4 | 333,333 | 135,467 |
| 5 | 416,667 | 169,333 |
| 6 | 500,000 | 203,200 |
Our calculation: best salary ÷ 2 × months ÷ 6. If someone started mid-month, the exact calculation uses days worked out of 180.
Common mistakes when calculating the aguinaldo
- Using net pay: the calculation uses gross pay, and deductions come afterwards.
- Averaging the half-year's salaries: the law takes the highest monthly pay, not the average.
- Forgetting overtime or wage allowances in the highest-paid month.
- Thinking that short-tenure workers get nothing: they are owed the prorated share.
When the December 2026 aguinaldo is paid
| Milestone | Date |
|---|---|
| Legal due date (article 122 of the LCT) | Friday, December 18, 2026 |
| Usual deadline with four business days of grace | Up to Thursday, December 24, 2026 (our calculation) |
| Half-year considered | July 1 to December 31, 2026 |
Article 128 of the law gives four business days to pay monthly wages after the period ends, and in practice many employers and accountants apply that margin to the aguinaldo. Counting from Friday the 18th, the fourth business day is Thursday, December 24, unless a non-working day is declared. If the employer does not pay, workers can file a claim with their local labor authority.
ANSES pensioners in December
ANSES retirees and pensioners also receive half an aguinaldo in December, together with that month's benefit. It equals 50% of the highest monthly benefit of the half-year, usually December's because of monthly inflation indexing, according to El Cronista. The 70,000-peso bonus is not included because it is not a wage item (Contexto Tucumán).
| Benefit | November 2026 amount | Reference half aguinaldo |
|---|---|---|
| Minimum pension | 444,158.45 pesos | 222,079.23 pesos or more |
| PUAM (universal senior pension) | 355,326.76 pesos | 177,663.38 pesos or more |
| Non-contributory pension | 310,910.91 pesos | 155,455.46 pesos or more |
Our calculation using November amounts (see November pensions). The final amount will be somewhat higher, because December's benefit will be updated by October inflation, which Indec publishes in mid-November. ANSES publishes the payment calendar by ID number.
Before spending it
The aguinaldo arrives in a month of high spending. With monthly inflation around 2% (see September's basic basket), it pays to compare options before spending or saving it. Mexico also pays an aguinaldo in December, under different rules: see the aguinaldo in Mexico.
Frequently asked questions
When is the December 2026 aguinaldo paid?
The legal due date is Friday, December 18, 2026. With the four business days usually applied, the deadline extends to Thursday the 24th.
How is the aguinaldo calculated?
It is 50% of the highest gross monthly pay earned in the half-year. If you worked less than six months, it is prorated.
How much is the aguinaldo on the minimum wage?
203,200 pesos gross, half of December 2026's minimum wage of 406,400 pesos.
Is pensioners' 70,000-peso bonus included in the aguinaldo?
No. The bonus is not a wage item and is not part of the calculation.
Is the aguinaldo subject to deductions?
Yes. It carries the same contributions as salary, generally 17% for pension, PAMI and health insurance.
