December arrives and some doubts arise about the collection of the Complementary Annual Salary (SAC), also known as aguinaldo, for staff in the Private House regime, former domestic service staff.
The term “aguinaldo” means for the Royal Spanish Academy, in its first meaning, “Gift made at Christmas or on the feast of the Epiphany”.
It is a sum of money that is paid two installments per calendar yearas established by Law 26.844 in Title VI, which the staff of private homes must take care of. It does not require any consideration as a requirement for its collection specifically by the workers. You just need to have accrued (generated) salary in the semesters ending in June and December.
But how is it calculated? How long do you have to work to collect it? Here are some frequently asked questions about the Christmas bonus for domestic workers:
1. How is it calculated?
As indicated in article 26 of the Law, the Supplementary Annual Remuneration is calculated by taking andl 50% of the highest monthly remuneration accrued (salaries paid, before deduction of the social contribution), for all notions, within the semesters culminating in the months of June and December of each year.
In other words, for a worker who performed services throughout the semester, it will simply be calculated as 50% of the highest salary accrued during the semester. The law clarifies that it is “the highest monthly salary accrued, for all concepts”, which includes in the basis of calculation the basic salary and any additional or other remuneration that the workers had been liquidated.
2. Is it appropriate to charge it if the whole semester has not been worked?
It is interpreted that it is appropriate to collect it, although in this case it is paid proportionally. The SAC fee will be made for the days that have passed with respect to all the days of the semester. Lacking precision with regards to proration, it is also usually given using “months” instead of days. For the choice of one or the other measure for the proportional calculation it is advisable to carry it out with the most precise unit depending on the case.
3. Is it paid if they are workers who provide services by the hour or on certain days of the week?
The law does not limit the collection for the day worked by the workers, therefore, if it’s appropriate that it is liquidated and paid to them, regardless of the working day.
4. When does it have to be paid?
The date of payment is established in article 27, mentioning that “…the first of them is last working day of the month of June and second the last working day of the month of December of each year”. In the case of the second installment of the SAC which is paid in December, it must be paid on the last working day of that month.
For example, if workers provide services on Mondays and Wednesdays, the SAC would be responsible for paying on Wednesday, December 28th. If the workers’ working day was Monday through Saturday, Saturday, December 31st would be the last working day for those workers and that, the date the SAC must be paid.
It is important to note that it is the same law 26.844 in article 27 that establishes the payment times of the SAC for the staff of private homes. Article 122 of the law on the employment contract (which applies to workers commonly known as “private individuals”) establishes that the second installment of the SAC expires on 18 December. The question that immediately arises is whether the same date, which is earlier, should not apply to the staff of private homes. The answer is no, as the law 26.844 specifically regulated the payment date of the SAC for the sector.
5. Is it paid in case of separation?
If there is separation, regardless of the cause that originates the extinction, the proportional SAC must be paid, as indicated in article 28 of Law 26.844.
6. Is it appropriate to pay the SAC to a worker who has used maternity leave for part of the semester?
Given that, as established by art. 39 of Law 26.844, the worker “… will benefit from the allowances conferred by the social security systems…” In this case, the proportionally calculated SAC will correspond to the part of the semester in which he provided services and, therefore, received a fee.
7. If the workers were suffering from culpable illnesses, should they be paid the SAC?
If the workers take or have taken sick leave pursuant to article 34 of law 26.844, in whole or in part of the semester in which the SAC is calculated, said amounts would be considered for the calculation of the same, since, as indicated, “the highest monthly salary accrued, for all concepts” is taken into account.
Mariana Nazar is a national public accountant (National University of Córdoba)
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Source: Clarin
