El Salvador Aguinaldo Calculator 2026
Last updated: January 2026
The aguinaldo in El Salvador for 2026 is calculated based on years of service with tiered rates, as established by the Labor Code and Ministry of Labor. Workers with 1-3 years receive 10 days of salary, 3-10 years receive 15 days, and over 10 years receive 21 days. Payment must be made between December 12 and December 20. The aguinaldo is exempt from ISR up to the equivalent of 2 minimum monthly wages ($730). The daily salary is calculated by dividing the monthly salary by 30. El Salvador uses USD. For a worker earning $500/month with 5 years of service: ($500 ÷ 30) × 15 days = $250 aguinaldo. Proportional aguinaldo is paid for workers with less than one year.
FAQ
How much is the aguinaldo in El Salvador?
The aguinaldo in El Salvador varies by tenure: 1-3 years = 10 days of salary, 3-10 years = 15 days, over 10 years = 21 days. The daily salary is monthly salary divided by 30. For example, earning $600/month with 5 years of service: ($600 ÷ 30) × 15 = $300.
When is the aguinaldo paid in El Salvador?
The aguinaldo must be paid between December 12 and December 20 each year. The calculation period runs from December 12 of the previous year to December 11 of the current year. Late payment can result in fines from the Ministry of Labor.
Does the aguinaldo pay taxes in El Salvador?
The aguinaldo is exempt from ISR up to the equivalent of 2 minimum monthly wages ($730 in 2026). Any amount exceeding this threshold is subject to income tax. ISSS and AFP deductions do not apply to the aguinaldo.
How is the proportional aguinaldo calculated in El Salvador?
For workers with less than one year of service, the aguinaldo is proportional: (daily salary × days entitled by tier) × (days worked ÷ 365). Since new workers fall in the 1-3 year tier, they receive proportional 10 days of salary.
Does the aguinaldo include overtime and commissions in El Salvador?
The aguinaldo is calculated on regular salary only — base salary plus any regular fixed commissions. Overtime, extraordinary bonuses, and variable commissions are generally excluded. The daily salary for calculation is the average regular monthly salary divided by 30.