El Salvador’s aguinaldo: a Christmas bonus measured in days, not months
If you are on a Salvadoran payroll, the aguinaldo is a mandatory year-end bonus set out in articles 196 to 202 of the Labor Code. El Salvador uses a seniority ladder: 15 days of basic salary after one year of service, 19 days after 3 years, 21 days after 10; employees with under a year get a pro-rated share.
One recent change matters for 2026: an October 2025 amendment to article 200 moved the payment window from December 12-20 to October 20 through December 20. This calculator tells you how many days you are entitled to, what they are worth, and how the bonus is taxed.
How to use it
- Enter your basic monthly salary in US dollars — ordinary pay only, without overtime or occasional bonuses.
- Set your seniority as of December 12, 2026: with 1 year or more, type your completed years of service; with less than a year, switch to the pro-rated option and pick your hire date.
- Read the result: aguinaldo days, gross amount, and the ISR, ISSS and AFP treatment.
2026 seniority ladder
| Seniority as of December 12 | Days of basic salary | On an $800 monthly salary |
|---|---|---|
| 1 year to under 3 years | 15 days | $400.00 |
| 3 years to under 10 years | 19 days | $506.67 |
| 10 years or more | 21 days | $560.00 |
| Under 1 year | Pro-rated on a 15-day base | Depends on days worked |
The base is the daily basic salary in force on the payment date: monthly salary divided by 30 (Labor Code art. 199). If you earn below your sector’s minimum wage, the benefit is computed on the minimum daily wage instead (art. 7 of Executive Decree 11/2025): commerce, services and industry $13.44; maquila $13.23; sugarcane and coffee mills $10.04; agriculture and coffee harvesting $8.96.
Tax-wise, the aguinaldo pays no ISSS or AFP contributions and is exempt from income tax (ISR) up to two commerce-and-services minimum wages: 2 × $408.80 = $817.60 in 2026 (Income Tax Law art. 4, 2019 reform). Only the portion above that figure is added to your taxable income.
Worked example
Case 1: $800 per month, 4 years of service. Four years falls in the 3-to-under-10 bracket: 19 days. Daily salary: 800 ÷ 30 = $26.67. Aguinaldo: 26.67 × 19 = $506.67. It stays under the $817.60 exemption and carries no ISSS or AFP, so you receive it in full.
Case 2: pro-rated. Hired on March 1, 2026 at $800 per month. By December 12 you have not completed a year, so the 15-day base is pro-rated. Days worked: 286. Aguinaldo: (800 ÷ 30) × 15 × 286 ÷ 365 = $313.42, roughly 11.75 days’ pay.
Case 3: $800 per month, 12 years. Top bracket of 21 days: (800 ÷ 30) × 21 = $560.00, also fully exempt.
Frequently asked questions
When must my employer pay the 2026 aguinaldo?
Between October 20 and December 20, 2026; the employer picks the exact date within that window. If it is not paid, you can complain to the Ministry of Labor (mtps.gob.sv).
Is the aguinaldo taxed?
It never pays ISSS or AFP contributions. For income tax it is exempt up to $817.60 in 2026; any excess is prorated to a monthly equivalent for withholding (Executive Decree 10/2025). In 2022 and 2025 one-year decrees raised it to $1,500; as of July 2026 no such decree exists for December 2026, though one is often approved in the final quarter.
Can I lose the right to the aguinaldo?
Yes. Under article 201, you forfeit it with more than 2 unjustified absences (even half-days) in each of 2 months — consecutive or not — within the aguinaldo year, which runs from December 12 to the following December 11.
What if I leave the company before December?
You are owed the pro-rated share when the contract ends with employer liability or through de facto dismissal (arts. 197 and 202). If you resign under the Voluntary Resignation Benefit Law, the pro-rated aguinaldo is also due alongside vacation pay (art. 9 of Legislative Decree 592).
Which salary counts if my pay varies?
If you are not paid by unit of time (commissions, piecework), the base is the average ordinary salary of the previous 6 months divided by the working days in that period (Labor Code art. 199).
This tool provides an informational estimate under the rules in force as of July 2026 and is not legal or tax advice. The minimum wage (Decree 11/2025, next mandatory review by 2028) and the ISR exemption can change by decree, so review this calculator every year.