Bolivia’s aguinaldo: how the Christmas bonus works in 2026
Every worker in Bolivia is entitled to an aguinaldo de Navidad, a thirteenth salary created by the Aguinaldo Law of December 18, 1944 and regulated each year through Ministry of Labor instructions (such as Instructivo DGTHSO No. 0119/2025). It is worth one month of pay, with a twist: the base is the average “total ganado” (total pay) of September, October and November, which includes the base salary plus the seniority bonus, overtime and other regular payments.
This calculator estimates your 2026 aguinaldo, full or pro-rated, and shows why it arrives whole: it is exempt from pension contributions to the Gestora (the 12.71% deducted from regular salaries) and from RC-IVA. It also explains where the famous double aguinaldo stands this year.
How to use the calculator
- Enter your total pay for September, October and November 2026 (repeat the amount if your salary is constant).
- Keep “Full year”, or choose “I started this year” and enter the months worked by December 31.
- The result shows the three-month average, the pro-rating applied, and the final amount, with no deductions at all.
2026 rules at a glance
| Item | Rule |
|---|---|
| Amount | One salary = average total pay of Sep, Oct and Nov |
| Pro-rating | Twelfths: average × months worked / 12 |
| Minimum service | 3 months of continuous work in the year; below that, no aguinaldo |
| Deadline | December 20, non-extendable (moved to the prior business day if it falls on a weekend) |
| Late-payment penalty | The employer must pay DOUBLE the aguinaldo, plus labor fines |
| Taxes and contributions | Exempt from Gestora contributions (12.71%) and RC-IVA; paying it in kind is prohibited |
| Legal basis | Aguinaldo Law of Dec 18, 1944 and annual Ministry of Labor instructions |
Worked example
Full year, variable salary. Total pay of Bs 4,000 in September, Bs 4,000 in October and Bs 4,500 in November, with 12 months worked. Average = (4,000 + 4,000 + 4,500) / 3 = Bs 4,166.67. Aguinaldo = 4,166.67 × 12/12 = Bs 4,166.67, received in full and in cash, with no Gestora or RC-IVA deduction.
Mid-year hire. Someone hired on June 1, 2026 earning a constant Bs 3,300 (the 2026 national minimum wage under Supreme Decree 5516) counts 7 months by December 31: aguinaldo = 3,300 × 7/12 = Bs 1,925.00.
Edge case. Someone hired on October 15 does not reach the 3-month minimum of continuous work by December 31, so no aguinaldo is due.
The double aguinaldo “Esfuerzo por Bolivia”
Supreme Decree 1802 of November 20, 2013 created a second aguinaldo that is triggered only when GDP grows more than 4.5% over the July-June window, based on the official figure the INE (national statistics institute) announces in October or November.
For 2026 it is not expected to apply. As of July 2026 there is no INE announcement yet, and every projection sits far below the threshold: the IMF forecasts -1.2% for 2025 and -3.3% for 2026 with inflation above 20%, while ECLAC projects barely +0.5%. It was paid for 2013, 2014, 2015 and 2018, and has never been triggered since 2019. If it is ever reactivated, it is computed exactly like the Christmas aguinaldo: the last three months’ average times the twelfths worked.
Frequently asked questions
Is the aguinaldo taxed or subject to pension deductions?
No. It is exempt from the 12.71% employee contribution to the Gestora Pública (Law 065 pension system) and from RC-IVA. By law it must be paid in cash, never in goods or vouchers.
What if my employer pays after December 20?
The deadline cannot be postponed: a late employer owes you double the aguinaldo plus fines for breaching social laws. In 2025 the deadlines were December 19 for the public sector and December 20 for the private sector.
I worked only part of the year. How much do I get?
The twelfths rule applies: the Sep-Oct-Nov average times your months worked, divided by 12, as long as you completed at least 3 months of continuous work in the year. Below 3 months, the benefit is not due.
Will there be a double aguinaldo in 2026?
Almost certainly not: the trigger requires GDP growth above 4.5%, and projections for July 2025 - June 2026 are negative or near zero. The INE will confirm the figure in October or November 2026, and this page will be updated after that announcement.
This tool provides an informational estimate based on the rules in force in 2026 and is not legal or accounting advice. The exact deadline and the double-aguinaldo status are confirmed every year, so review this calculator annually.