What Is Aguinaldo in Guatemala
Aguinaldo is a mandatory labor benefit equivalent to one month of ordinary salary for a full year of service. Decreto 76-78 regulates this benefit for private-sector workers, including domestic workers and apprentices.
Unlike Bono 14 (paid in July), Aguinaldo is paid in two installments: the first in December and the second in January of the following year. This timing coincides with the Christmas season and lets workers plan year-end expenses.
Official Aguinaldo Formula
Total Aguinaldo = Average ordinary monthly salary × Months worked / 12
First payment (first half of Dec) = Total × 50%
Second payment (second half of Jan) = Total × 50%
Calculation period: From December 1 of the prior year to November 30 of the current year. Not the calendar year, and slightly different from Bono 14 (which uses Jul-Jun).
Full year (12 months in that period): Aguinaldo equals one month of average ordinary salary.
Partial year: Aguinaldo is prorated to time actually worked in the period.
Practical Examples
Case 1 — Worker with fixed salary all year:
- Monthly salary: Q5,000
- Months worked (Dec 1 - Nov 30): 12
- Total Aguinaldo = Q5,000
- First payment (December): Q2,500
- Second payment (January): Q2,500
Case 2 — Worker with 6 months of seniority:
- Monthly salary: Q4,500
- Months worked: 6 (June through November)
- Total Aguinaldo = Q4,500 × 6 / 12 = Q2,250
- First payment: Q1,125
- Second payment: Q1,125
Case 3 — Variable monthly salary:
- Average monthly Dec-Nov: Q3,800
- Months worked: 9
- Total Aguinaldo = Q3,800 × 9 / 12 = Q2,850
Case 4 — Minimum wage 2026 (non-agricultural), full year:
- Monthly salary: Q4,002.28
- Months worked: 12
- Total Aguinaldo = Q4,002.28
Two Mandatory Payments — Not Optional
Article 2 of Decreto 76-78 is very specific:
- First 50% in December — must be paid during the first half (primera quincena) of December. MINTRAB’s aguinaldo page puts that window at 1 to 15 December.
- Second 50% in January — must be paid during the second half (segunda quincena) of the following January, which ends on January 31.
| Payment | Rule (Decreto 76-78, Art. 2) | Dates for the 2026 aguinaldo |
|---|---|---|
| First 50% | First half of December | Tuesday 1 to Tuesday 15 December 2026 |
| Second 50% | Second half of the following January | Saturday 16 to Sunday 31 January 2027 |
| 100% in December | Allowed; no January complement owed | December 2026 |
MINTRAB words the January payment differently. Its aguinaldo page (as of 4 November 2026) gives the second payment as «del 1 al 15 de enero del año siguiente», while Article 2 of the decree says the second half of January. The decree is the law; the ministry’s page places the payment earlier than the decree’s window.
Paying the full amount in December is legal (article 2: an employer that pays 100% in December owes no January complement); the law calls for the first 50% in the first half of December.
If it is not paid on time, article 13 of Decreto 76-78 says violations of the law are labor offenses sanctioned under labor legislation. The worker can report it to MINTRAB. MINTRAB’s aguinaldo page says employers that do not pay face fines of between 8 and 18 minimum wages and that the ministry runs inspections nationwide to check payment.
Aguinaldo Doesn’t Pay ISR or IGSS
- IGSS, IRTRA and INTECAP: Article 15 of Decreto 76-78 says the aguinaldo is not subject to those contributions, nor to taxes, fees or stamp duty, and that it cannot be garnished except as special laws provide.
- Income tax (ISR): exempt up to 100% of the ordinary monthly salary (Decreto 10-2012, Art. 70, numeral 5). Bono 14 has the same exemption in numeral 6. If the employer pays more than one month’s salary, Art. 70 does not exempt the excess, while Art. 15 of Decreto 76-78 says the aguinaldo is not subject to any kind of tax; the two rules differ for that case.
With a statutory aguinaldo (one ordinary monthly salary), net equals gross.
Correction (24 September 2026): this section attributed the exemption to Article 8 of Decreto 42-92, which is a 1992 transitional rule. The income-tax exemption is in Decreto 10-2012 (Art. 70) and the IGSS exclusion in Decreto 76-78 (Art. 15). We also removed union dues, which neither law mentions.
Difference Between Aguinaldo and Bono 14
TWO different mandatory benefits — a full-time worker receives BOTH every year:
| Aspect | Aguinaldo | Bono 14 |
|---|---|---|
| Legal basis | Decreto 76-78 | Decreto 42-92 |
| Calculation period | Dec 1 - Nov 30 | Jul 1 - Jun 30 |
| Payment month | December (50%) + January (50%) | July (100%) |
| Deadline | Jan 31 of following year (second half) | Jul 15 |
| Exempt from ISR | Yes | Yes |
| Exempt from IGSS | Yes | Yes |
| Formula | Salary × months / 12 | Salary × months / 12 |
Both use the same proportional formula. Only the calculation period and payment date differ.
How a Worker Verifies Aguinaldo
If your employer has paid your Aguinaldo, you can verify the amount:
- Calculate your average monthly ordinary salary from Dec 1 of the prior year through Nov 30 of the current year (see the note on overtime and commissions).
- Count months (or fraction of a month) worked in that period.
- Apply the formula or use the calculator above.
- Compare to the amount paid (sum December + January if you received in two installments).
What to Do If You’re Not Paid Aguinaldo
If by February 1 you still haven’t received complete Aguinaldo (or the second installment is missing):
- MINTRAB — General Labor Inspection — central office at 7a Avenida 3-33, Zona 9, Guatemala City, or any departmental delegation.
- Complaints line: 1511 (MINTRAB; can be anonymous).
- Online: MINTRAB portal with your DPI.
You need: contract (or work certificate), recent pay stubs, copy of DPI. MINTRAB’s aguinaldo page does not state a complaint resolution time (as of 4 November 2026).
Related Trámites
- Bono 14 Calculator Guatemala 2026 — The other mandatory annual benefit, paid in July.
- RECIT MINTRAB — Individual employment contract registration.
- Severance Pay Calculation — Indemnification, vacation, other concepts.
- Labor Complaint MINTRAB — How to file a complaint if the employer fails to comply.
- IGSS Monthly Employer Payment — Monthly employer contributions.
Legal Sources
- Decreto 76-78, Aguinaldo Law, Articles 1-2 — Right to Aguinaldo (100% of the ordinary monthly salary) and payment form (50% in the first half of December + 50% in the second half of January).
- Decreto 76-78, Articles 5 and 15 — Proportional payment when employment ends; exemption from taxes and IGSS contributions.
- Decreto 10-2012, Ley de Actualización Tributaria, Art. 70, numerals 5 and 6 — income-tax exemption for the aguinaldo and Bono 14 up to 100% of the ordinary monthly salary.
- Ministry of Labor and Social Welfare (MINTRAB) — Interpretative resolutions and circulars.
- Full texts: Labour Code (Decreto 1441) — CENADOJ consolidated text · Decreto 42-92, Ley de Bonificación Anual — official text, Organismo Judicial
This page offers general guidance on Guatemala labor legislation. For specific cases with complex elements (variable salary, prolonged absences, suspended contracts, mid-year terminations), consult a certified accountant or labor lawyer.