How to Calculate Aguinaldo (Christmas Bonus) in Guatemala 2026
If you work in Guatemala — whether as a local employee, an expat, or manage a team here — understanding the aguinaldo is essential. This mandatory Christmas bonus is one of the most important labor benefits in Guatemalan law, and every employer must pay it. In this guide, we break down the legal framework, formulas, and practical examples so you know exactly what to expect.
What Is the Aguinaldo?
The aguinaldo (also called the decimotercer salario or thirteenth salary) is a mandatory annual bonus equivalent to one full month's salary. It is not a gift or a discretionary perk — it is a legal right guaranteed to all employees in Guatemala under formal labor relationships.
The purpose of the aguinaldo is to help workers cover the increased expenses that come with the holiday season. Think of it as a legally mandated thirteenth paycheck that every employer must budget for.
Key facts about the aguinaldo:
- Amount: 100% of one month's ordinary salary
- Applies to: All employees with a formal employment relationship
- Payment: Split into two installments (December and January)
- Tax treatment: Exempt from income tax up to the legal amount
Legal Framework
The aguinaldo is regulated by Decree 76-78 of the Guatemalan Congress, officially titled the Ley Reguladora de la Prestación del Aguinaldo para los Trabajadores del Sector Privado (Law Regulating the Aguinaldo Benefit for Private Sector Workers).
Key Legal Provisions
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Article 1: Every employer must pay their workers an annual aguinaldo equal to 100% of their monthly ordinary salary for each year of continuous service, or the proportional amount for partial years.
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Article 2: Payment must be made in two installments — 50% in the first half of December and 50% in the second half of January of the following year.
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Article 3: The calculation is based on the average ordinary salary earned during the computation period, which runs from December 1 of the previous year through November 30 of the current year.
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Article 8: The aguinaldo cannot be seized or garnished, except for court-ordered child support payments.
These provisions are further supported by Guatemala's Labor Code (Decreto 1441), which classifies the aguinaldo as a minimum, non-waivable right.
Who Is Entitled to the Aguinaldo?
All workers with a formal employment relationship are entitled to the aguinaldo, including:
- Private sector employees (any industry)
- Public sector employees and civil servants
- Workers on indefinite or fixed-term contracts
- Part-time employees (proportional to their salary)
- Domestic workers
- Agricultural workers
Who Is NOT Entitled?
- Independent contractors and freelancers without an employment relationship
- Professional service providers working without subordination
- Business partners or shareholders who do not have a separate employment contract
How to Calculate the Aguinaldo Step by Step
The calculation is straightforward for employees who have worked the full 12-month computation period (December 1 through November 30).
Aguinaldo = Monthly ordinary salary x 1
The full aguinaldo equals exactly one month's ordinary salary.
Example 1: Salary of Q3,000
María works as an administrative assistant earning Q3,000.00 per month. She has worked the full year.
| Item | Amount | |---|---| | Monthly ordinary salary | Q3,000.00 | | Months worked | 12 | | Total aguinaldo | Q3,000.00 | | First installment (December) | Q1,500.00 | | Second installment (January) | Q1,500.00 |
Example 2: Salary of Q5,500
Carlos is an IT technician earning Q5,500.00 per month for the full computation period.
| Item | Amount | |---|---| | Monthly ordinary salary | Q5,500.00 | | Months worked | 12 | | Total aguinaldo | Q5,500.00 | | First installment (December) | Q2,750.00 | | Second installment (January) | Q2,750.00 |
Example 3: Salary of Q12,000
Luisa is a sales manager earning Q12,000.00 per month.
| Item | Amount | |---|---| | Monthly ordinary salary | Q12,000.00 | | Months worked | 12 | | Total aguinaldo | Q12,000.00 | | First installment (December) | Q6,000.00 | | Second installment (January) | Q6,000.00 |
What Counts as "Ordinary Salary"?
The aguinaldo is calculated based on the ordinary monthly salary, which includes:
- Base monthly wage
- Average regular commissions (if applicable)
- Fixed contractual bonuses
It does not include:
- Overtime pay
- The bonificación incentivo (Decree 37-2001)
- Travel allowances or per diems
- Previous aguinaldo payments
- Bono 14 payments
To calculate your net salary after all deductions, try our salary calculator for an accurate breakdown.
Proportional Aguinaldo
Employees who did not work the full 12-month period are entitled to a proportional aguinaldo based on the time they actually worked.
Proportional aguinaldo = (Monthly salary / 12) x Months worked
Proportional Example
Pedro started working on May 1 with a salary of Q4,000.00. By November 30, he will have worked 7 months.
| Item | Calculation | |---|---| | Monthly salary | Q4,000.00 | | Months worked | 7 | | Proportional aguinaldo | (Q4,000.00 / 12) x 7 = Q2,333.33 | | First installment (December) | Q1,166.67 | | Second installment (January) | Q1,166.67 |
The computation period runs from December 1 of the previous year to November 30 of the current year. If you were terminated or resigned before November, your employer must still pay you the proportional aguinaldo for the months you worked. This amount should be included in your final settlement (liquidación).
For partial months, the calculation can be refined using days:
Aguinaldo = (Monthly salary / 365) x Days worked
When Is the Aguinaldo Paid?
Guatemalan law is specific about payment dates:
First Installment: December
- Payment window: December 1-15
- Amount: 50% of total aguinaldo
- Deadline: December 15
Second Installment: January
- Payment window: January 15-31 of the following year
- Amount: Remaining 50%
- Deadline: January 31
Employers who fail to pay the aguinaldo on time face sanctions from the Ministry of Labor. Workers can file a complaint with the General Labor Inspectorate (Inspección General de Trabajo). Fines range from Q2,000 to Q10,000 depending on the severity and whether it is a repeat offense.
2026 Aguinaldo Calendar
| Event | Date | |---|---| | Start of computation period | December 1, 2025 | | End of computation period | November 30, 2026 | | First installment (50%) | December 1-15, 2026 | | Second installment (50%) | January 15-31, 2027 |
Income Tax (ISR) on the Aguinaldo
A common question among workers and employers alike: is the aguinaldo subject to income tax?
Under Guatemala's Tax Update Law (Decreto 10-2012), the aguinaldo enjoys a partial exemption:
- The legal aguinaldo amount (100% of monthly salary) is exempt from ISR.
- If an employer voluntarily pays more than the legally required amount, only the excess is subject to income tax.
Practical Example
For an employee earning Q8,000.00/month:
| Item | Amount | Taxable? | |---|---|---| | Legal aguinaldo (100%) | Q8,000.00 | Exempt | | Voluntary additional bonus | Q4,000.00 | Subject to ISR | | Total | Q12,000.00 | Partially |
Only the Q4,000.00 above the legal requirement would be included in the employee's taxable income.
To calculate your overall ISR liability, use our ISR calculator which accounts for all applicable deductions and exemptions.
ISR Rate Brackets
| Annual taxable income range | ISR Rate | |---|---| | Up to Q300,000.00 | 5% | | Over Q300,000.00 | 7% |
Aguinaldo vs. Bono 14: Key Differences
Guatemala has two mandatory annual bonuses that are often confused. Here is how they compare:
| Feature | Aguinaldo | Bono 14 | |---|---|---| | Legal basis | Decree 76-78 | Decree 42-92 | | Official name | Aguinaldo | Annual Worker Bonus | | Computation period | Dec 1 - Nov 30 | Jul 1 - Jun 30 | | Payment date | Dec 15 + Jan 15 | July 15 | | Payment structure | Two installments | Single payment | | Amount | 100% of monthly salary | 100% of monthly salary | | ISR exempt | Yes (legal amount) | Yes (legal amount) |
Both the aguinaldo and the bono 14 are non-garnishable, meaning they cannot be seized for debts — with the sole exception of court-ordered child support payments. No employer may deduct loans, advances, or other obligations from these benefits without the worker's explicit written consent.
Frequently Asked Questions
No. The aguinaldo is calculated based on your monthly salary and the number of months worked. Unexcused absences may have other disciplinary consequences, but they do not reduce the aguinaldo amount as long as the employment relationship remained active.
Your employer is legally obligated to pay you the proportional aguinaldo for the months you worked during the computation period. This must be included in your severance settlement (liquidación laboral).
Yes. From your very first day of work, you begin accruing aguinaldo rights. The probation period does not affect this benefit — all time worked counts toward the calculation.
The law requires two installments (50% in December, 50% in January). However, some employers choose to pay 100% in December as an extra benefit. This is legal as long as at least 50% is paid by December 15.
You can file a complaint with the General Labor Inspectorate at the Ministry of Labor. You may also pursue the claim through the Labor Courts (Juzgados de Trabajo y Previsión Social). The statute of limitations for filing a claim is 2 years from the date the payment was due.
Absolutely. The aguinaldo applies to all workers regardless of salary level. An employee earning the minimum wage (Q3,350.00 for non-agricultural activities in 2026) would receive an aguinaldo of Q3,350.00 split across two payments.
Conclusion
The aguinaldo is a fundamental right for all workers in Guatemala. Whether you are an employee trying to understand your benefits, an expat navigating Guatemalan labor law, or an employer ensuring compliance, knowing how to calculate and pay the aguinaldo correctly is essential.
Use CalcuFast's tools to calculate your salary and tax obligations accurately, and make sure you receive every quetzal you are entitled to.