Bono 14 Guatemala 2026: Calculator + How It's Calculated (Decreto 42-92)

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 42-92 (Ley de Bonificación Anual, known as the Bono 14 law) 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

The aguinaldo law (Decreto 76-78, art. 1) and the Bono 14 law (Decreto 42-92, art. 2) refer to ordinary salary. Article 121 of the Labor Code calls work outside the ordinary workday extraordinary work, but none of these rules says expressly whether overtime or commissions go into the average, and the sources we reviewed do not settle it.

What the rules do say: Bono 14 is not counted when calculating the aguinaldo (Decreto 42-92, art. 6). Other items this calculator leaves out of the average (the page’s approach, not a cited rule):

• 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 3 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.

Paying after July 15 breaches Article 3. The worker can report it to the General Labor Inspection; see filing a labor complaint.

Bono 14 Doesn’t Pay ISR or IGSS

• Income tax (ISR): Bono 14 is exempt up to 100% of the ordinary monthly salary (Decreto 10-2012, Art. 70, numeral 6).
• IGSS: Decreto 42-92 has no contribution rule of its own. Its Article 5 applies Decreto 76-78 (the aguinaldo law) supplementally to private-sector workers, and Article 15 of that law excludes the aguinaldo from IGSS, IRTRA and INTECAP contributions.

Correction (24 September 2026): this page cited Article 8 of Decreto 42-92 as the Bono 14 exemption, Article 7 as the payment deadline and Article 9 as the coverage of domestic workers, and said Bono 14 was regulated by Decreto 76-78. In the law’s text, Article 8 is a 1992 transitional rule, Article 9 repeals an earlier decree, the payment deadline is Article 3, and the Bono 14 law is Decreto 42-92. We also removed union dues and an unsourced Q1,500-Q5,000 fine.

How a Worker Verifies Their Bono 14

If your employer has already given you your Bono 14, you can verify the amount is correct:

1. Calculate your average monthly ordinary salary from July 1 of the prior year through June 30 of the current year (see the note above on overtime and commissions).
2. Count how many months (or fraction of a month) you worked in that period.
3. Apply the formula above or use the interactive calculator.
4. 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:

1. Ministry of Labor (MINTRAB) — General Labor Inspection, central office at 7a Avenida 3-33, Zona 9, Guatemala City, or any departmental delegation.
2. Complaints line: 1511 (MINTRAB; can be anonymous).
3. 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:

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.
• Decreto 76-78, Aguinaldo Law, Arts. 1-2 (Aguinaldo, comparative reference).
• Official MINTRAB Calculator: bono14.mintrabajo.gob.gt — Precise day-based calculation.
• Full texts: Decreto 42-92 — official text, Organismo Judicial · Labour Code (Decreto 1441) — CENADOJ consolidated text
• Decreto 76-78 (Aguinaldo Act): the Congreso publishes no PDF for this decree (four filename variants probed on 2026-09-01, all 404), and MINTRAB and ILO NATLEX block automated access. Official index: Leyes Nacionales en Materia de Trabajo y Prevision Social, Organismo Judicial.

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.