Nicaragua Aguinaldo Calculator 2026
Last updated: January 2026
The aguinaldo (thirteenth month) in Nicaragua for 2026 equals one month of salary, calculated as the average of the last 6 months of regular salary, according to the Labor Code. It must be paid within the first 10 days of December. The calculation period runs from December 1 of the previous year to November 30 of the current year. The aguinaldo is completely exempt from IR (income tax) and INSS. For workers with less than one year of service, it is calculated proportionally: (monthly salary × months worked) ÷ 12. Nicaragua's minimum wage varies by economic sector, from C$5,507.01/month (agriculture) to C$13,271.57/month (financial sector). The aguinaldo is calculated on regular salary only.
FAQ
How much is the aguinaldo in Nicaragua?
The aguinaldo equals one month of salary, calculated as the average of the last 6 months of regular salary. If your salary was constant, it equals exactly one month. It is calculated on base salary and regular commissions, excluding overtime.
When is the aguinaldo paid in Nicaragua?
The aguinaldo must be paid within the first 10 days of December. The calculation period runs from December 1 of the previous year to November 30 of the current year. Late payment is subject to penalties from the Ministry of Labor (MITRAB).
Does the aguinaldo pay taxes in Nicaragua?
No. The aguinaldo is completely exempt from IR (Income Tax) and INSS contributions in Nicaragua. The worker receives the full calculated amount. This exemption is established in the Labor Code and confirmed in tax regulations.
How is the proportional aguinaldo calculated in Nicaragua?
For workers with less than one year: (average monthly salary × months worked) ÷ 12. For example, earning C$10,000/month and having worked 8 months: (C$10,000 × 8) ÷ 12 = C$6,666.67 proportional aguinaldo.
Is the aguinaldo mandatory for all employers in Nicaragua?
Yes. The aguinaldo is mandatory for all employers in Nicaragua, including public sector, private sector, and domestic employers. It applies to all workers under the Labor Code regardless of contract type. Failure to pay results in fines from MITRAB.