Aguinaldo and Bono 14: Guatemala’s two mandatory bonus salaries
Anyone on a Guatemalan payroll — locals and expats alike — is entitled to two annual bonuses, each worth a full month of ordinary salary: the aguinaldo (Christmas bonus, Decree 76-78) and the Bono 14 (annual bonus, Decree 42-92). They look like twins, but each runs on its own 12-month computation period and is paid at a different time of year, which is exactly where payroll mistakes tend to happen.
This calculator estimates both benefits for 2026: the full amount if you worked the whole period, or a pro-rated amount by days worked if you joined later, along with payment dates and how each one is taxed (both are exempt from IGSS and, up to a cap, from income tax).
How to use it
- Enter your ordinary monthly salary in quetzales (GTQ). Leave out the Q250 incentive bonus (bonificación incentivo): by law it is excluded from the base.
- If you did not work the full period, choose “I started later” and pick your hire date; the tool counts your days inside each benefit’s own window.
- If your salary changed between July 2025 and June 2026, fill in the optional average salary field for the Bono 14 — the law bases it on the period average.
2026 rules at a glance
| Item | Aguinaldo | Bono 14 |
|---|---|---|
| Law | Decree 76-78 | Decree 42-92 |
| Amount | 100% of one ordinary monthly salary | 100% of the average ordinary salary |
| Computation period | Dec 1, 2025 to Nov 30, 2026 | Jul 1, 2025 to Jun 30, 2026 |
| Payment date | 50% in the first half of December and 50% in the second half of January (or 100% in December) | First half of July |
| Pro-rating | salary × days worked / 365 | average salary × days worked / 365 |
| IGSS / IRTRA / INTECAP | Exempt (art. 15) | Exempt (art. 5, applying art. 15 of Decree 76-78) |
| Income tax (ISR) | Exempt up to 100% of one monthly salary (LAT art. 70) | Exempt up to 100% of one monthly salary (LAT art. 70) |
The Q250 incentive bonus (Decree 78-89) never enters the base of either benefit, and the Bono 14 is not counted when computing the aguinaldo, nor the other way around (Decree 42-92, art. 6).
Worked example
Full year. An employee earning Q5,000 who worked the entire period gets an aguinaldo of Q5,000.00 in December and a Bono 14 of Q5,000.00 in July. Neither pays IGSS, and neither exceeds one monthly salary, so no income tax applies either: both arrive in full. The Q250 incentive bonus does not change the result.
Pro-rated Bono 14. Hired on February 1, 2026 with a Q6,500 salary: within the July 2025 to June 2026 window that is 150 days worked (28 + 31 + 30 + 31 + 30). Bono 14 = 6,500 × 150 / 365 = Q2,671.23, with no deductions.
Pro-rated aguinaldo. Hired on June 1, 2026 with a Q4,500 salary: 183 days inside the December-to-November window. Aguinaldo = 4,500 × 183 / 365 = Q2,256.16, payable as Q1,128.08 in early December plus Q1,128.08 in late January — though many employers simply pay 100% in December, which the law allows.
Frequently asked questions
Are these bonuses taxed in Guatemala?
Both are exempt from IGSS, IRTRA and INTECAP contributions (Decree 76-78 art. 15; Decree 42-92 art. 5), and exempt from income tax up to 100% of one ordinary monthly salary each (LAT art. 70). At the standard legal amounts you receive them gross.
What if my employer pays a double aguinaldo?
Only the excess is taxed. With a Q5,000 salary and a Q10,000 aguinaldo under a collective agreement, Q5,000 stays exempt and the remaining Q5,000 is added to your taxable employment income. IGSS still does not apply to any of it.
What if my salary changed during the year?
The Bono 14 uses the average of your ordinary salaries over July to June. Example: Q5,000 from July to December 2025 and Q5,500 from January to June 2026 average out to Q5,250 — that is the full-year Bono 14. A variable-salary aguinaldo is likewise averaged over its own December-to-November period.
365 or 360 days?
The Ministry of Labor’s official tool and prevailing practice divide by 365, and so does this calculator. Some payroll systems use 360; the difference is small, but ask your employer which convention they apply.
Do I lose them if I leave the company?
No. On termination the employer must immediately pay the pro-rated aguinaldo (Decree 76-78, art. 5) and the pro-rated Bono 14 accrued since the previous July 1.
This tool gives an informational estimate under the rules in force in 2026 and is not legal or accounting advice; confirm amounts and dates with your employer or Guatemala’s Ministry of Labor (mintrabajo.gob.gt). The computation windows roll over every year, so review this tool annually.