In Argentina, salaries are prorated when an employee works fewer days than a full month. This can happen in various scenarios such as starting a job mid-month or leaving the job before the month ends.
When Are Salaries Prorated?
New Employees: If an employee begins after the month starts, they receive pay for the days worked.
Early Departures: If an employee retires or resigns before the month ends, their salary is adjusted for the days worked.
Prorated Salary Calculation
To calculate the prorated salary:
Total Salary ÷ 30 (or 31) × Days Worked
For example, if an employee earns ARS 90,000 per month and works for 15 days in a 30-day month:
ARS 90,000 ÷ 30 × 15 = ARS 45,000
Sickness and Pay
In case of illness, there is no proration of salary. Sick days, provided with a medical certificate, are paid the same as regular working days. No special calculation is required.
Allowance Proration — Working Day Method
Some allowances — such as transport or meal allowances — are prorated by working days rather than calendar days.
Formula: (Working Days Worked ÷ Total Working Days in Month) × Allowance Amount
For example, if the monthly transport allowance is ARS 30, the month has 22 working days, and the employee worked 16 of them:
(16 ÷ 22) × 30 = ARS 21.82
This method applies only to allowances explicitly tied to days of attendance. Fixed monthly allowances (e.g. a contractual housing allowance) follow the same calendar day method as base salary.