Guatemala Bono 14 Calculator 2026
Last updated: January 2026
The Bono 14 in Guatemala for 2026 is an annual bonus equal to 100% of regular monthly salary, established by Decree 42-92 of Congress. The calculation period runs from July 1 of the previous year to June 30 of the current year, and must be paid during the first half of July (deadline: July 15). The Bono 14 is exempt from ISR and IGSS. For workers with less than one year, it is paid proportionally based on complete months worked in the period. With the 2026 minimum wage of Q4,002.28 for non-agricultural activities, the minimum Bono 14 would be Q4,002.28. The Q250 incentive bonus is not included in the calculation.
FAQ
How much is the Bono 14 in Guatemala?
The Bono 14 equals 100% of your regular monthly salary. If you earn Q5,000 per month, your Bono 14 is Q5,000. It is calculated on the current regular salary, without including the Q250 incentive bonus, overtime, or extraordinary commissions.
When is the Bono 14 paid in Guatemala?
The Bono 14 must be paid during the first half of July, with a deadline of July 15. The calculation period runs from July 1 of the previous year to June 30 of the current year. If a worker is dismissed before July, they are entitled to a proportional Bono 14.
Does the Bono 14 pay taxes in Guatemala?
No. The Bono 14 is completely exempt from ISR (Income Tax) and IGSS (social security) deductions do not apply. The worker receives 100% of the calculated amount. This is established in Decree 42-92 of the Republic's Congress.
What is the difference between Bono 14 and aguinaldo in Guatemala?
Both equal one month's salary and are ISR-exempt. The main difference is payment timing: Bono 14 is paid in July (period July-June) and aguinaldo in December (period December-November). Together they represent two additional salaries per year for Guatemalan workers.
How is the proportional Bono 14 calculated?
If you worked less than 12 months within the period (July to June), the Bono 14 is calculated proportionally: (monthly salary × months worked) ÷ 12. For example, with a salary of Q4,000 and 4 months worked, the proportional Bono 14 would be Q1,333.33.