The incentive bonus is Q250 per month, paid with the salary (Decree 37-2001 art. 1, which replaces the bonus of decrees 78-89 and 7-2000). It does not offset the minimum wage: it is added on top. Under art. 2 of Decree 78-89, still in force through art. 6 of Decree 37-2001, it does not increase the salary for severance, pay for time served or Christmas bonus, and it is not subject to IGSS, IRTRA or INTECAP contributions unless the parties agree otherwise.
With 12 months: Q3,000.
Formula
Incentive bonus
Q250 × months worked
Example — 12 months
| Item | Calculation | Value |
|---|---|---|
| Monthly bonus | — | Q250 |
| Months worked | — | 12 |
| Total bonus | 250 × 12 | Q3,000 |
FAQ
Private-sector workers: paid with salary.
Q250 × 6 = Q1,500.
Informational estimate
Educational content, not legal advice. Decree 37-2001 art. 1 and Decree 78-89 art. 2.