Guatemala Aguinaldo Calculator 2026
Last updated: January 2026
The aguinaldo (Christmas bonus) in Guatemala for 2026 equals the average of regular salaries earned during the previous 12 months (December 1 to November 30), according to the Labor Code. The employer must pay it by December 15 each year. The aguinaldo is completely exempt from ISR and IGSS deductions do not apply. For workers with less than one year of service, it is calculated proportionally: (monthly salary × months worked) ÷ 12. The current minimum wage for non-agricultural activities is Q4,002.28 per month plus the Q250 incentive bonus. The aguinaldo is calculated on regular salary without including the incentive bonus.
FAQ
How much is the aguinaldo in Guatemala?
The aguinaldo in Guatemala equals the monthly average of regular salaries received during the previous 12 months (December to November). If you earned the same salary all year, your aguinaldo equals one month's salary. It is calculated on regular salary without including the incentive bonus or overtime.
When is the aguinaldo paid in Guatemala?
The aguinaldo in Guatemala must be paid by December 15 each year. The calculation period runs from December 1 of the previous year to November 30 of the current year. Failure to pay can result in fines imposed by the Ministry of Labor.
Does the aguinaldo pay ISR in Guatemala?
No. The aguinaldo in Guatemala is completely exempt from Income Tax (ISR) under the ISR law. IGSS (social security) deductions also do not apply. The worker receives the full calculated amount.
How is the proportional aguinaldo calculated in Guatemala?
If you have less than 12 months of employment, the aguinaldo is calculated proportionally: (monthly salary × number of months worked) ÷ 12. For example, if you earn Q4,000 and worked 6 months, your proportional aguinaldo would be Q2,000. Months are counted from the hire date to November 30.
Is the incentive bonus included in the aguinaldo calculation?
No. The Q250 monthly incentive bonus is not part of regular salary for aguinaldo calculation purposes. Only base salary and regular ordinary commissions are included. Overtime, travel allowances, and extraordinary bonuses are also excluded.