How to Calculate Bono 14 in Guatemala 2026: Complete Guide

The Bono 14 is one of the most important labor benefits for Guatemalan workers. Along with the aguinaldo (Christmas bonus), it represents a significant additional income that helps families cover school expenses, debts, or strengthen their savings. If you work in Guatemala or manage employees there, understanding how to calculate the Bono 14 is essential. This complete guide covers everything you need to know about Guatemala's Bono 14 for 2026.

What Is the Bono 14?

The Bono 14, officially known as the Annual Bonus for Private and Public Sector Workers (Bonificación Anual para Trabajadores del Sector Privado y Público), is a mandatory labor benefit in Guatemala equivalent to one additional monthly salary. It is popularly called "Bono 14" because it represents a fourteenth salary per year (counting the 12 monthly salaries plus the aguinaldo as the thirteenth).

This benefit was created to improve the economic conditions of Guatemalan workers by providing extra income that historically coincides with the start of the second half of the year, when many families face education-related expenses and other household needs.

Unlike a voluntary bonus, the Bono 14 is a non-waivable right of the worker. The employer cannot refuse to pay it, and the employee cannot waive their right to receive it.

Legal Basis: Decree 42-92

The Bono 14 is regulated by Decree 42-92 of the Congress of the Republic of Guatemala, known as the Annual Bonus Law for Private and Public Sector Workers (Ley de Bonificación Anual para Trabajadores del Sector Privado y Público).

Key Articles of Decree 42-92

Article 1: Establishes a mandatory labor benefit for all private and public sector workers, consisting of an annual bonus equivalent to 100% of the worker's ordinary monthly salary.
Article 2: Defines that the bonus amount is based on the average of ordinary salaries earned during the period from July 1 to June 30 of the following year. This is important: the Bono 14 calculation period differs from the aguinaldo period.
Article 3: States that the bonus must be paid during the first two weeks of July each year. Employers who fail to comply are subject to penalties established in the Labor Code.
Article 4: When employment ends before completing the full year of service, the worker is entitled to receive the proportional share of the bonus for the time worked.
Article 5: This benefit cannot be garnished, except for child support (alimony) payments.

Who Is Entitled to the Bono 14?

All workers in a dependent employment relationship are entitled to the Bono 14, including:

Private sector employees: Anyone with a formal or provable employment relationship with a private employer.
Public sector employees: Government officials and public servants at all levels.
Workers with indefinite or fixed-term contracts: Regardless of the contractual arrangement.
Part-time employees: They receive the Bono 14 proportionally based on their salary.
Domestic workers: Household employees are also covered by the law.
Agricultural workers and day laborers: Included under the law's coverage.

Who Is NOT Entitled?

Independent workers, freelancers, or professionals providing services without an employment relationship.
Contractors providing professional services without subordination.
Partners or shareholders who do not simultaneously hold a labor contract with the company.

How to Calculate the Bono 14: Step by Step

The calculation depends on whether the worker completed the full annual period or worked for a shorter time.

Full Year of Work (July to June)

When a worker has been employed for the entire period from July 1 to June 30, the calculation is straightforward:

Full Bono 14 Formula

Bono 14 = Ordinary Monthly Salary

When the worker has completed the full year (July to June).

If you worked all 12 months of the period (July 2025 to June 2026), your Bono 14 equals one full monthly salary. The reference is the average of ordinary salaries earned during that period.

Incomplete Period (Proportional Calculation)

If the worker did not complete the full year, the bonus is calculated proportionally:

Proportional Bono 14 Formula

Proportional Bono 14 = (Ordinary Monthly Salary / 365) × Days Worked

Days worked are counted from the start of employment (or July 1) to the termination date (or June 30).

What Counts as Ordinary Salary?

The Bono 14 calculation considers only the ordinary monthly salary, which includes:

Base monthly salary
Regular and periodic commissions (if they are a habitual part of the salary)
Bonuses that form part of the ordinary salary

Not included in the calculation:

Overtime pay
Incentive bonus (Decree 37-2001) of Q250
Travel allowances (per diem)
Aguinaldo (Christmas bonus)
Other extraordinary benefits

Practical Calculation Examples

Let's apply the formula with different salary levels for the period July 2025 – June 2026.

Example 1: Q3,000 Salary (Full Year)

Carlos works as a warehouse assistant earning an ordinary monthly salary of Q3,000.00 and has worked the full period.

| Item | Amount | |---|---| | Ordinary monthly salary | Q3,000.00 | | Months worked | 12 (July 2025 – June 2026) | | Total Bono 14 | Q3,000.00 |

Carlos will receive Q3,000.00 as his Bono 14 during the first two weeks of July 2026.

Example 2: Q5,000 Salary (Full Year)

Ana works as an accountant earning an ordinary monthly salary of Q5,000.00 for the complete annual period.

| Item | Amount | |---|---| | Ordinary monthly salary | Q5,000.00 | | Months worked | 12 (July 2025 – June 2026) | | Total Bono 14 | Q5,000.00 |

Ana will receive Q5,000.00 in the first two weeks of July 2026.

Example 3: Q8,000 Salary (Full Year)

Roberto is a systems engineer earning an ordinary monthly salary of Q8,000.00 who worked the full period.

| Item | Amount | |---|---| | Ordinary monthly salary | Q8,000.00 | | Months worked | 12 (July 2025 – June 2026) | | Total Bono 14 | Q8,000.00 |

Roberto will receive Q8,000.00 during the first two weeks of July 2026.

Example 4: Proportional Calculation (Recent Hire)

Lucía started working on January 15, 2026 with a monthly salary of Q4,500.00. By July 2026, she will have worked only part of the annual period.

Days worked from January 15 to June 30, 2026: 166 days.

| Item | Amount | |---|---| | Ordinary monthly salary | Q4,500.00 | | Days worked in the period | 166 | | Calculation: (Q4,500 / 365) × 166 | Q2,046.58 | | Proportional Bono 14 | Q2,046.58 |

Lucía will receive Q2,046.58 as her proportional Bono 14.

Bono 14 Payment Dates in 2026

According to Decree 42-92, the Bono 14 must be paid during the first two weeks of July. For 2026:

Payment deadline: July 15, 2026
Calculation period: July 1, 2025 to June 30, 2026

Unlike the aguinaldo (paid in two installments), the Bono 14 is paid in a single lump sum during the first half of July.

What Happens If the Employer Doesn't Pay on Time?

If the employer fails to pay the Bono 14 within the established timeframe, the worker can:

File a complaint with the General Labor Inspection Office (Inspección General de Trabajo) of the Ministry of Labor.
Go to labor courts to claim payment plus applicable penalties.
The employer may face fines ranging from 2 to 10 monthly minimum wages, depending on the severity of the violation.

Bono 14 vs. Aguinaldo: Key Differences

Many workers confuse these two benefits. Here are the main differences:

| Aspect | Bono 14 | Aguinaldo | |---|---|---| | Legal basis | Decree 42-92 | Decree 76-78 | | Calculation period | July 1 – June 30 | December 1 – November 30 | | Payment date | First two weeks of July | 50% in December, 50% in January | | Payment method | Single payment | Two installments | | Amount | 100% of monthly salary | 100% of monthly salary | | Income tax | Exempt up to certain limit | Exempt up to certain limit |

Frequently Asked Questions

No. Unlike the aguinaldo which is paid in two installments, the Bono 14 must be paid in a single lump sum during the first two weeks of July. The employer cannot split or defer the payment.

Yes. Part-time workers are entitled to the Bono 14, calculated proportionally based on their ordinary monthly salary and the time worked within the period.

Yes. From the very first day of work, employees accumulate the right to a proportional Bono 14. The probation period does not affect this benefit.

No. The Bono 14 is exempt from IGSS contributions. The employer should not deduct employee or employer social security contributions from this benefit.

When salary varies during the July-to-June period, the Bono 14 is calculated based on the average of ordinary monthly salaries earned throughout the entire period.

No. The Incentive Bonus established by Decree 37-2001 (Q250 per month) is not part of the ordinary salary and therefore is not included in the Bono 14 calculation.

Calculate Your Bono 14 Easily

Want to calculate your Bono 14 and other labor benefits quickly and accurately? Use our salary calculator to get a complete breakdown of your income, deductions, and benefits in Guatemala.

With CalcuFast, you can calculate your net salary, aguinaldo, Bono 14, and all the benefits you're entitled to under current Guatemalan labor law in just seconds.