✅ Mandatory on top of every base salary — no opt-out (Decreto 78-89)
✅ Paid monthly with your regular salary
❌ NOT counted in Bono 14 base
❌ NOT counted in Aguinaldo base
❌ NOT counted in vacation pay base
❌ NOT counted in severance (indemnización) base
❌ NOT counted in IGSS contributions
✅ IS counted for income tax (ISR)
Frozen at Q250 since 1989 — never adjusted for inflation.
This page explains how the Q250 Bonificación incentivo (mandatory monthly incentive bonus) interacts with base salary and benefits in Guatemala, why getting the calculation right matters for both employers and workers, and worked examples for every common scenario.
TL;DR: Every formal Guatemalan worker is owed a Q250 monthly Bonificación incentivo (incentive bonus) on top of base salary, established by Decreto 78-89 (1989). It is paid each month alongside the regular wage but is treated as a separate item for purposes of calculating Bono 14, Aguinaldo, paid vacation, severance, and IGSS contributions — all of which use the ordinary base salary, not the total. This means a Non-Agricultural CE1 minimum-wage worker in 2026 receives Q4,252.28/month cash (Q4,002.28 base + Q250 bonus), but Bono 14 and Aguinaldo each pay one extra Q4,002.28 — not Q4,252.28. The Q250 figure has been frozen since 1989 (37 years) and never adjusts for the annual minimum wage increase.
Quick facts
| Amount | Q250/month (fixed since 1989) |
| Legal basis | Decreto 78-89 del Congreso |
| Coverage | All formal employees in Guatemala |
| Effective date of law | December 1989 |
| Last update | None — frozen at Q250 |
| Included in Bono 14 base? | No |
| Included in Aguinaldo base? | No |
| Included in IGSS contributions? | No |
| Subject to ISR (income tax)? | Yes |
What the Bonificación incentivo is — origin and purpose
In December 1989, Guatemala’s Congress passed Decreto 78-89, the Bonificación incentivo law, creating a mandatory Q250 monthly payment on top of regular salary. The original legislative rationale was to boost worker income without permanently raising the structural cost of labor benefits — by classifying the Q250 as an “incentive” rather than ordinary salary, employers’ obligations for Bono 14, Aguinaldo, IGSS, and severance would be calculated on a smaller base.
Practically, the bonus exists as a permanent floor — every formal worker in Guatemala gets at least Q250 on top of the base salary set by the annual minimum wage decree, regardless of sector or economic zone.
The Q250 figure was set in 1989 and has never been adjusted. Multiple proposals (in 2002, 2008, 2014, 2019, and most recently in 2024) to either raise the nominal amount or index it to inflation have failed in Congress.
Where the Q250 fits in 2026
For 2026 (per Acuerdo Gubernativo 256-2025, Government Decree), the Q250 bonus is added on top of each base figure:
CE1 (Guatemala department)
| Sector | Base salary | + Q250 bonus | Cash monthly |
|---|---|---|---|
| Non-Agricultural | Q4,002.28 | Q250.00 | Q4,252.28 |
| Agricultural | Q3,791.20 | Q250.00 | Q4,041.20 |
| Maquila / Export | Q3,409.73 | Q250.00 | Q3,659.73 |
CE2 (other 21 departments)
| Sector | Base salary | + Q250 bonus | Cash monthly |
|---|---|---|---|
| Non-Agricultural | Q3,816.90 | Q250.00 | Q4,066.90 |
| Agricultural | Q3,625.89 | Q250.00 | Q3,875.89 |
| Maquila / Export | Q3,221.10 | Q250.00 | Q3,471.10 |
The Q250 is identical in every cell — it does not scale with the base.
What the bonus DOES count for
- Cash income in your paycheck (yes, you receive Q4,252.28/month if you’re a Non-Agricultural CE1 worker)
- Income tax (ISR) base — counted toward total annual taxable income at SAT
- Total purchasing power — for personal budgeting, calculating remittance gaps, comparing offers
What the bonus does NOT count for
The Q250 is excluded when computing:
- Bono 14 (Ley de Bonificación Anual) — one extra base salary paid July 1-15. Calculated on ordinary salary (Q4,002.28 CE1 non-agri).
- Aguinaldo (Ley Reguladora de la Prestación del Aguinaldo) — one extra base salary paid Dec 1-20 + first half of January. Same exclusion.
- Paid vacation pay (Labor Code Art. 130) — 15 working days/year, paid at ordinary base salary rate.
- Severance (indemnización) — one ordinary base salary per year of service when terminated without cause.
- IGSS contributions — both employer (~12.67%) and worker (~4.83%) share calculated on ordinary base only.
Worked examples — Non-Agricultural CE1 minimum wage worker (2026)
Monthly take-home
| Item | Amount |
|---|---|
| Base salary | Q4,002.28 |
| + Bonificación incentivo (Q250) | Q250.00 |
| − Worker IGSS contribution (4.83% × Q4,002.28) | −Q193.31 |
| − ISR (typically Q0 — below personal exemption) | Q0.00 |
| Net monthly take-home | ~Q4,058.97 |
Bono 14 (paid each July)
- Base × 1 = Q4,002.28 (paid July 1-15)
- NOT Q4,252.28 — the Q250 is excluded.
Aguinaldo (paid Dec 1-20 + early January)
- Base × 1 = Q4,002.28 (split across two installments)
- Same exclusion as Bono 14.
Annual total worker income
| Item | Amount |
|---|---|
| 12 monthly base salaries | Q48,027.36 |
| 12 monthly Q250 bonuses | Q3,000.00 |
| Bono 14 | Q4,002.28 |
| Aguinaldo | Q4,002.28 |
| Annual gross | Q59,031.92 |
| − Annual IGSS (worker share, ~4.83% × Q48,027.36) | −Q2,319.72 |
| Annual net | ~Q56,712.20 (~$7,442 USD at Q7.62/USD) |
What the Q250 exclusion costs the worker
If the Q250 were included in Bono 14 and Aguinaldo bases, the worker would receive an additional Q500/year (Q250 × 2). Over a 30-year working life, that’s Q15,000 in foregone benefit payments — significant for a minimum-wage household.
Why employers fight to keep the exclusion
The Q250 exclusion is a meaningful cost saving for employers, especially those with many minimum-wage employees. For an employer with 100 Non-Agricultural CE1 workers:
- Annual Bono 14 + Aguinaldo savings: Q500/worker × 100 workers = Q50,000/year
- Annual IGSS savings: ~12.67% × Q250 × 12 × 100 = ~Q3,801/year
- Total annual savings: ~Q53,801/year per 100 workers
This is why every legislative attempt to either include the bonus in the calculation base or raise the Q250 figure has faced significant employer-side opposition.
The frozen-at-Q250 problem — real purchasing power
Q250 in 1989 was a meaningful supplement — roughly 25-30% of a minimum-wage worker’s monthly take-home at the time.
In 2026, Q250 represents:
- 5.9% of the Non-Agricultural CE1 monthly minimum (Q4,252.28)
- 6.2% of the Non-Agricultural CE2 monthly minimum (Q4,066.90)
- 6.8% of the Maquila CE1 monthly minimum (Q3,659.73)
Adjusted for cumulative inflation since 1989 (estimated cumulative ~1,100% based on INE CPI), the 1989 Q250 would equal roughly Q3,000-3,100 in 2026 purchasing power. The bonus has been structurally eroded over 37 years.
Honest take: The Bonificación incentivo is a textbook example of a labor benefit that was meaningful when created but has lost most of its impact through deliberate non-indexation. Any serious wage reform conversation in Guatemala has to address it.
Common employer mistakes
| Mistake | Consequence |
|---|---|
| Including the Q250 in Bono 14 / Aguinaldo base | Pays slightly more than required (no penalty, just costlier) |
| Excluding the Q250 from monthly cash payment | Illegal — Art. 271 fines (Q34K-77K per affected worker) |
| Pro-rating Q250 for part-time without checking MINTRAB | Possible underpayment if MINTRAB later rules full Q250 owed |
| Including Q250 in IGSS contribution base | Over-deducts from worker’s paycheck; IGSS will refund excess |
| Treating Q250 as a “discretionary bonus” | Illegal — Decreto 78-89 makes it mandatory |
Common worker confusion
| Confusion | Reality |
|---|---|
| “My paystub shows Q4,002 but I expected Q4,252” | Check if Q250 bonus is listed separately as a second line item. If absent, you’re underpaid. |
| “Why is my Bono 14 only Q4,002 not Q4,252?” | Correct — Q250 is legally excluded from Bono 14 calculation. |
| “My IGSS deduction seems low” | Correct — IGSS calculated only on Q4,002.28 base, not on the Q250. |
| “Can I refuse the Q250 to get a bigger Bono 14?” | No — it’s mandatory. You cannot opt out. |
How to verify your paystub is correct
Your monthly paystub should show at least two lines:
- Salario base or Salario ordinario — should equal the base figure for your sector/zone (e.g., Q4,002.28 for Non-Agricultural CE1)
- Bonificación incentivo — Q250
Plus deductions for IGSS, ISR (if applicable), and any voluntary items.
Red flags:
- A single combined line (e.g., Q4,252.28 with no breakdown) — ask for an itemized paystub
- “Bonus” amount above or below Q250 — should be exactly Q250 unless your contract specifies more
- No bonus line at all — you are being underpaid; file complaint at MINTRAB
Sources
- Decreto 78-89 del Congreso de la República — Ley de Bonificación Incentivo (December 1989).
- Ley Reguladora de la Prestación del Aguinaldo (Decreto del Congreso de la República).
- Ley de Bonificación Anual para Trabajadores del Sector Privado y Público — Bono 14 (Decreto del Congreso de la República).
- Código de Trabajo de Guatemala — Decreto 14-41, Articles 103-113, 130, 271.
- Acuerdo Gubernativo Número 256-2025 — 2026 minimum wage, published December 22, 2025.
- Verified: May 2026.