This weekend is long. The celebration of 12 October for the Day of Respect for Cultural Diversity has been moved to Monday 10 and Friday 7 has been added as a bridging holiday to revive tourism. However, there are people who have to continue with their working days, therefore, an almost immediate doubt arises as to how the holidays are paid or how the calculation should be done to know what extra should be charged.
Then, explains Clarin how this rest period is paid and examines how holidays are paid in general in Argentina. In addition, an accountant explains how they are paid and what is the calculation that each employee can do to know how much he pays.
How are holidays paid in Argentina
There are some professions, trades and jobs, the employees of which cannot stop working. Perhaps the entire staff of employees is not working, but yes, half or most of them. Hence, the immediate question arises as to how they should charge each day.
The Labor Contracts Act, in its article 166, states that the holidays worked must be charged as an additional day. Like this, The normal wages of a working day must be collected plus an amount of the same amount. This is why it is said that holidays are paid double.
Article 7 of law 27399 attributes to the National Executive Power the power of “Set up to three (3) public holidays or non-working days annually intended to promote tourist activity, which must coincide with Monday or Friday. “And Monday 10 October is a national holiday, because 12 October, which commemorates the” Day of Respect for Cultural Diversity “is a transferable celebration.
In this sense, article 6 of law 27399 indicates: “The transferable national holidays established by article 1 of the present whose dates coincide with Tuesday and Wednesday will be transferred to the previous Monday. Those that coincide with Thursday and Friday will be transferred to the following Monday ”.
Both tourist and transferable holidays “They will enjoy the remunerative aspect of the same rights provided by the current legislation on national holidays “, as indicated in article 8 of the aforementioned law. That means, which are paid like any other holiday.
Vacation calculation example
Consulted by Clarín, the tax expert Sebastián Domínguez, partner of DSC Tax Advisors, provides a graphic example of how to calculate the payment of a holiday. And in the same direction, he explains that both Friday 7 and Monday 11 are considered national holidays as shown by the decree 789/2021 in the Official Gazette, published on 12 November last year.
“According to article 166 of the law on the employment contract, the rules of law on Sunday rest regulate holidays,” explains the accountant. So, “if you work, you work on holidays, for each of them an extra day must be paid ”.
To do the calculation, Domínguez indicates that “in general, the divisor 30 is taken by the number of days in the month, even when the month has 28, 29 or 31 days”.
For example, if there are two holidays in the month and the employee receives a monthly salary of $ 200,000 with no variable remunerationyour total salary for the month will be $ 213,333.33 according to the following calculations:
- For each vacation worked: $ 200,000 / 30 days = $ 6,666.67
- For two vacation worked: $ 13,333.34
- Total remuneration for the month = $ 213,333.34 ($ 200,000 + $ 13,333.34)
“If the worker does not work during the holidays, he must charge a bonus, which is calculated as in the case of the liquidation of holidays”, warns the taxman.
And, therefore, following the same example, the monthly salary would be:
- $ 202,666.66 resulting from the following calculation: $ 200,000 / 25 = $ 8,000.00. And 200,000 / 30 = $ 6,666.67 plus for each unworked vacation = $ 1,333.33 plus for 2 unworked vacations = $ 2,666.66.
- Total remuneration for the month = $ 202,666.66 ($ 200,000 + $ 2,666.66)
However, the specialist makes this clear “Not all companies pay the bonus for unworked holidays. Most pay the usual wages at no extra charge. “
What are the next holidays
After the long vacation in October, the next one will be Sunday, November 20, which is celebrated on National Sovereignty Day. Monday 21 will be added to this date for tourism purposes.
The last scheduled breaks of the year will be Thursday 8 December for the Day of the Immaculate Conception of Mary, Friday 9 for tourism purposes and, finally, 25 December, the date on which Christmas is celebrated.
For three days of difference, this before the last long weekend does not enter into the advantage that Pretrip 3 brings which begins to govern from Monday and will last until 5 December. November, yes, will be the only holiday contemplated by the Plan which aims to favor domestic tourism.
YN
Source: Clarin
