In June, employees in a dependent employment relationship receive the first payment of the Annual Supplementary Salary (SAC), known as the aguinaldo.
This additional income is equivalent to 50% of the highest monthly salary from the first half of the year and has a legally established payment deadline.
When is the aguinaldo paid in June 2025?
The aguinaldo is paid twice a year: once in June and once in December. Each payment is called a half aguinaldo.
According to Law 27.073, the June payment must be made no later than June 30. However, there is a legal grace period of four business days.
Therefore, in 2025 the employer can deposit it until Friday, July 4 without violating the regulation.
How is the aguinaldo calculated in 2025?
To calculate the 2025 aguinaldo, the highest gross salary received between January and June is used.
Legal deductions (retirement, health insurance, etc.) are applied to that amount. The result is the net aguinaldo to be received.
Practical calculation example:
- Highest salary: $500,000 gross.
- Estimated deductions: 17%.
- Net result: $500,000 x 0.5 = $250,000 - 17% = approximately $207,500.
What items are taken into account?
Items such as overtime, commissions, and other remunerative additions are included.
