An executive Branch’s Decree 1,253/2016 establishes a one-off ARS 15,000 increase in the individual income tax deduction allowance. It was published in the Official Gazette on 14th December 2016 and effective from that date. According to the Labor law, a “13th month salary” must be paid in two installments. The second one being due at the end of the calendar year. The increase targets to partially or totally offset the second installment of the 13th month salary corresponding to tax year 2016. The increase is restricted to employees and pensioners whose monthly gross salary between July and December 2016 did not exceed ARS 55,000.