What is the Aguinaldo?
The aguinaldo is a mandatory Christmas bonus established by Decree 76-78. Every worker is entitled to an aguinaldo equal to 100% of their monthly salary.
How is it Calculated?
- Period: December 1 to November 30 of the following year
- Amount: Equal to one full monthly salary
- Proportional: If you worked less than 12 months, it's calculated proportionally
- Payment date: Before December 15
- ISR exemption: The first Q500 is ISR-exempt
Formula
Aguinaldo = Monthly salary × (months worked / 12)