Guatemala Aguinaldo: Q10,000 salary → Q10,000 bonus
The aguinaldo is a mandatory labor benefit in Guatemala. It equals one monthly salary for a full period (Dec 1–Nov 30) and is paid proportionally if you did not work all 12 months. The legal basis is Decree 76-78.
On a Q10,000 ordinary salary for a full period, the statutory aguinaldo is Q10,000. If you worked only 6 months of the period: Q5,000. In practice it is often paid before December 15 (Decree 76-78 allows 50% in December and 50% in January).
This calculator helps estimate reference amounts. It does not replace an official HR, accountant, or Ministry of Labor settlement. Variable commissions, suspensions, or special agreements should be checked against real documentation.
How is the aguinaldo calculated?
Aguinaldo = Ordinary monthly salary
Aguinaldo = (Monthly salary × months worked in the period) ÷ 12
Day-based form:
Aguinaldo = Monthly salary ÷ 365 × days worked in the period
Official period and payment date
| Item | Detail |
|---|---|
| Period start | December 1 |
| Period end | November 30 of the following year |
| Payment (common practice) | Before December 15 |
| Payment (legal structure) | 50% first half of December + 50% second half of January |
| Legal basis | Decree 76-78 |
Which salary is used?
- Ordinary monthly salary
- Habitual commissions, if they are part of regular pay
- Fixed bonuses agreed as habitual
Do not use net pay (after IGSS/ISR) as the base. Start from ordinary salary.
Example with a Q10,000 salary
Case 1: full period
| Item | Value |
|---|---|
| Monthly salary | Q10,000 |
| Months in period | 12 |
| Aguinaldo | Q10,000.00 |
Case 2: 6 months worked
| Item | Calculation | Amount |
|---|---|---|
| Months in period | 6 of 12 | 50% |
| Proportional aguinaldo | Q10,000 × 6 ÷ 12 | Q5,000.00 |
Quick proportional table (Q10,000 salary)
| Months worked | Share | Estimated aguinaldo |
|---|---|---|
| 1 | 1/12 | Q833.33 |
| 3 | 3/12 | Q2,500.00 |
| 6 | 6/12 | Q5,000.00 |
| 9 | 9/12 | Q7,500.00 |
| 12 | 12/12 | Q10,000.00 |
Aguinaldo vs Bono 14
| Benefit | Period | Payment | Legal basis |
|---|---|---|---|
| Aguinaldo | Dec 1 – Nov 30 | December (and/or January) | Decree 76-78 |
| Bono 14 | Jul 1 – Jun 30 | By July 15 | Decree 42-92 |
Both equal one monthly salary for a full period and are paid proportionally if the employment relationship ends earlier.
Do I get aguinaldo if I resign or am dismissed?
Yes. Proportional aguinaldo is due when the contract ends for time worked in the period (Decree 76-78, Art. 5), including voluntary resignation, dismissal (justified or unjustified), mutual agreement, and termination before the payment date.
The key difference: severance (indemnización) usually applies only for unjustified dismissal or constructive dismissal. Proportional aguinaldo does not depend on that.
Is the aguinaldo subject to ISR? (Art. 70)
Under the Tax Update Law (Decree 10-2012, Art. 70), the aguinaldo is ISR-exempt up to 100% of ordinary monthly salary:
- Exempt amount: up to one full ordinary monthly salary
- Taxable amount: only what exceeds that limit (for example, if your employer pays more than the legal aguinaldo)
Because the statutory aguinaldo equals exactly one monthly salary, in most cases you receive it in full with no ISR withheld. No IGSS contribution is deducted from it either.
| Monthly salary | Aguinaldo received | Exempt amount | ISR |
|---|---|---|---|
| Q4,000 | Q4,000 | Q4,000 | Q0 |
| Q10,000 | Q10,000 | Q10,000 | Q0 |
| Q10,000 | Q12,000 (above legal) | Q10,000 | Only the Q2,000 excess is taxable |
Common mistakes
- Calculating on net pay instead of ordinary salary
- Using the Bono 14 period (Jul–Jun) by mistake
- Omitting habitual commissions when they are part of regular pay
- Assuming nothing is due on resignation or dismissal: the proportional amount still applies (Art. 5)
- Not requesting a breakdown when leaving the company
Checklist before the December payment
- Confirm your base salary and any habitual commissions.
- Count months or days worked from Dec 1 to Nov 30.
- If you left before December, request the proportional amount in the settlement.
- Compare the amount with this calculator and pay stubs.
- Keep proof of payment or the breakdown.
Related calculators
- Guatemala Payroll (Planilla) Calculator (monthly provision)
- Guatemala Settlement (Liquidación) Calculator
- Guatemala Bono 14 Calculator
- Guatemala Net Salary Calculator
Frequently asked questions
Decree 76-78 allows paying 50% in the first half of December and the remaining 50% in the second half of January. In practice, most employers pay 100% before December 15.
Multiply monthly salary by months worked in the period and divide by 12. Example: Q10,000 × 6 ÷ 12 = Q5,000.
Yes. Art. 5 of Decree 76-78 recognizes the proportional amount at contract termination based on time worked. That is separate from severance, which does depend on the type of dismissal.
It is ISR-exempt up to 100% of ordinary monthly salary (Decree 10-2012, Art. 70). Because the statutory aguinaldo equals one salary, there is normally no withholding. IGSS is not deducted from it either.
Aguinaldo is calculated December–November and paid in December. Bono 14 is calculated July–June and paid by July 15. Both equal one salary for a full period.
Ask the company for a written breakdown. If there is no response or the amount looks wrong, you can seek guidance from the Ministry of Labor / Labor Inspection or a labor advisor.