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Which mandatory annual benefits must an employer pay in Guatemala (aguinaldo, Bono 14, incentive bonus, vacation)?

According to the cited documentsTalent and labour

Aguinaldo (13th salary)

100 % of one month's ordinary salary per year of service

50 % in the first half of December, 50 % in the second half of JanuaryIn forceDecreto 76-78

On top of employer contributions (IGSS 10.67 %, INTECAP 1 % and IRTRA 1 %: 12.67 %, according to MiSalario), the employer pays two annual benefits, each equal to one month's ordinary salary per year of service, or the proportional part. The aguinaldo (Decree 76-78) is paid 50 % in the first half of December and 50 % in the second half of January, unless the employer pays 100 % in December. Bono 14 (Decree 42-92), additional to and independent of the aguinaldo, is paid in the first half of July and is not counted when calculating the aguinaldo. To these are added the incentive bonus of Q250 a month (Decree 78-89), and a minimum of 15 working days of paid vacation after each year of continuous work for the same employer (Labour Code, art. 130).

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  • Vacation

    At least 15 working days after each year of continuous work

    In forceCódigo de Trabajo
  • Bono 14 (14th salary)100 % of one month's ordinary salary per year of service, payable in the first half of JulyIn forceDecreto 42-92

Sources

  • Ley Reguladora del Aguinaldo

    Decreto 76-78

    bvssan.incap.intAccessed Sep 14, 2026Go to the source
  • Decreto 42-92

    Ley de Bonificación Anual para Trabajadores del Sector Privado y Público

    • Bono 14 (14th salary)
    ww2.oj.gob.gtAccessed Sep 14, 2026Go to the source
  • Código de Trabajo

    Edición actualizada del Ministerio de Trabajo y Previsión Social

    • Vacation
    bvssan.incap.intAccessed Sep 6, 2026Go to the source
  • misalario.com.gt

    Cuota patronal IGSS Guatemala

    misalario.com.gtAccessed Aug 19, 2026Go to the source