What Is Bono 14 in Guatemala
Bono 14 is a mandatory labor benefit equivalent to one month of ordinary salary, which every employer in Guatemala must pay employees each year, by July 15 at the latest. It’s regulated by Decreto Número 76-78 (Ley del Bono 14) and applies to all private- and public-sector employment, including domestic workers and apprentices.
Unlike Aguinaldo (paid in December based on seniority), Bono 14 was conceived as a “fourteenth” annual payment — the name “14” comes from adding the 12 monthly salaries + Aguinaldo + Bono 14.
Official Bono 14 Formula
The formula is simple and established by law:
Bono 14 = Average ordinary monthly salary × Months worked / 12
Qualifying period: July 1 of the prior year to June 30 of the current year. NOT the calendar year.
If you worked the full year (12 months in that period): Bono 14 equals exactly one month of your average ordinary salary.
If you worked less than 12 months (newly hired, resigned, fired, etc.): Bono 14 is prorated to the time actually worked in the period.
Practical Examples
Case 1 — Worker with fixed salary all year:
- Monthly salary: Q5,000
- Months worked (Jul-Jun): 12
- Bono 14 = Q5,000 × 12 / 12 = Q5,000
Case 2 — Worker with 6 months of seniority:
- Monthly salary: Q4,500
- Months worked: 6 (January to June)
- Bono 14 = Q4,500 × 6 / 12 = Q2,250
Case 3 — Salary varies month to month:
- Average monthly salary in Jul-Jun period: Q3,800
- Months worked: 9
- Bono 14 = Q3,800 × 9 / 12 = Q2,850
Case 4 — Minimum wage 2026 (non-agricultural), full year:
- Monthly salary: Q4,002.28 (per current decree)
- Months worked: 12
- Bono 14 = Q4,002.28
What Counts and What Doesn’t in the Average Salary
INCLUDED (part of ordinary salary):
- Base monthly salary
- Fixed regular productivity bonuses
- Regular commissions (if a habitual part of pay)
EXCLUDED (left out of the calculation):
- Overtime hours (Article 121, Labor Code)
- Q250 monthly incentive bonus (Decreto 78-89)
- The prior year’s own Bono 14
- Aguinaldo
- Extraordinary gratifications
- Per diem and expense reimbursements
Payment Deadline: July 15
Article 7 of Decreto 42-92 requires Bono 14 to be paid during the first half of July. The established practice is that the deadline is July 15, although the law allows payment any day between July 1 and 15.
Payments after July 15 generate:
- Labor violation (fine of Q1,500 to Q5,000 per affected worker)
- Possible complaint at the General Labor Inspection
- Interest on the amount owed
Bono 14 Doesn’t Pay ISR or IGSS
Article 8 of Decreto 42-92 establishes definitively that Bono 14 is exempt from:
- Income Tax (ISR)
- IGSS contributions
- Union dues
The worker receives 100% of the calculated amount, with no deductions. This differentiates it from regular salary, which IS subject to those withholdings.
How a Worker Verifies Their Bono 14
If your employer has already given you your Bono 14, you can verify the amount is correct:
- Calculate your average monthly ordinary salary from July 1 of the prior year through June 30 of the current year (don’t include overtime or extraordinary bonuses).
- Count how many months (or fraction of a month) you worked in that period.
- Apply the formula above or use the interactive calculator.
- Compare to the amount paid. If there’s a significant difference, request an explanation from HR.
What to Do If You’re Not Paid Bono 14
If by July 16 you still haven’t received your Bono 14, you have the right to file a formal complaint:
- Ministry of Labor (MINTRAB) — General Labor Inspection, central office in Zone 5 or any departmental sub-delegation.
- Anonymous complaint line: 1539 (MINTRAB service).
- Online: MINTRAB portal with your DPI.
You need: copy of your contract (or work certificate), recent pay stubs, copy of your DPI. The inspection verifies and issues a resolution in 30-60 days.
Difference Between Bono 14 and Aguinaldo
Both are mandatory benefits equal to one month of salary, but:
| Aspect | Bono 14 | Aguinaldo |
|---|---|---|
| Law | Decreto 42-92 | Labor Code Art. 88 |
| Payment month | July (1-15) | December (1-15) and January (1-15) |
| Calculation period | Jul-Jun | Dec-Nov |
| Subject to ISR | No | No |
| Subject to IGSS | No | No |
Both use the same proportional formula: avg salary × months worked / 12.
Related Trámites
- Aguinaldo Calculator Guatemala 2026 — The other mandatory annual benefit, paid in December.
- 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 — Employer contributions and worker deductions.
Two Calculation Methods: Months vs Days
There are two mathematically different ways to calculate Bono 14 when the worker hasn’t completed a full year:
Months method (our calculator): salary × months worked / 12. The most common formula and the one most accountants use. Works perfectly for complete months.
Days method: (monthly salary × days worked) / 365. This is the method used by the MINTRAB official calculator (bono14.mintrabajo.gob.gt). More precise for partial months (e.g. the worker started September 15, not September 1).
Practical difference: For 6 complete months:
- Months method: Q5,000 × 6 / 12 = Q2,500.00
- Days method (180 days): (Q5,000 × 180) / 365 = Q2,465.75
- Difference: ~1.4% (Q34.25 in this example)
For exactly complete months, both methods are equivalent. The difference only appears with partial months.
Recommendation: For precise calculation with actual start/end dates, use the official MINTRAB calculator (requires CUI, company name, start date). Our calculator above uses the months method, useful for quick estimates.
Legal Sources
- Decreto Número 42-92 of the Congress of the Republic of Guatemala — “Law of Annual Bonus for Private- and Public-Sector Workers” (published in the Diario de Centro América, July 2, 1992). This is the current Bono 14 law.
- Decreto Número 76-78 of the Congress — Historical law (1978), applies supplementally per Article 5 of Decreto 42-92 for private-sector workers.
- Labor Code of Guatemala (Decreto 14-41), Article 88 (Aguinaldo, comparative reference).
- Official MINTRAB Calculator: bono14.mintrabajo.gob.gt — Precise day-based calculation.
This page offers general guidance on Guatemala labor legislation. For specific cases with complex elements (variable salary, prolonged absences, suspended contracts, etc.), consult a certified accountant or labor lawyer.