What Is Aguinaldo in Guatemala
Aguinaldo is a mandatory labor benefit equivalent to one month of ordinary salary, which every employer in Guatemala must pay employees each year. It’s regulated by Decreto 76-78 (Aguinaldo Law) and applies to all private- and public-sector employment, 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 of December. Established practice is December 15 as the deadline.
- Second 50% in January — must be paid during the second half of the following January. January 31 as the deadline.
Paying the full amount in December is legal (even recommended from the worker’s perspective), but paying everything in January IS NOT LEGAL — the law requires at least 50% in December.
Payments after January 31 generate:
- Labor violation (Labor Code Art. 272 literal a) fine: 8 to 18 monthly non-agricultural minimum wages)
- Complaint at MINTRAB
- Late interest
Aguinaldo Doesn’t Pay ISR or IGSS
Article 8 of Decreto 42-92 establishes that BOTH Aguinaldo AND Bono 14 are exempt from:
- Income Tax (ISR)
- IGSS contributions
- Union dues
You receive 100% of the calculated amount, with no deductions. Aguinaldo net = Aguinaldo gross.
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 (no overtime, no extraordinary bonuses).
- 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. Resolution in 30-60 days.
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 42-92, Art. 8 — ISR and IGSS exemption applicable to both Aguinaldo and Bono 14.
- 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.