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Christmas bonus (aguinaldo) calculator (Guatemala)

Calculate your Christmas bonus (aguinaldo) in Guatemala: 100% of the monthly salary for a full year (Decree 76-78), the proportional share for under a year, and the ISR-exempt portion.

Your ordinary monthly salary, without the Q250 incentive bonus.

Fill in the fields to see the result instantly.

Calculation assumptions

  • The aguinaldo equals 100% of the ordinary monthly salary for a full year of service, or the proportional share for less than a year (Decree 76-78, art. 1).
  • The proportional share is monthly salary × days worked ÷ 365. The decree fixes the 100%/proportional rule but not the divisor arithmetic, so this convention is used.
  • The December 1 to November 30 computation period is MINTRAB practice; the decree only refers to "one year of continuous service".
  • The aguinaldo is exempt from ISR up to 100% of the ordinary monthly salary (Income Tax Law art. 70 num. 5); only the excess is taxable. It is not subject to IGSS.

What this calculator does

Calculates your aguinaldo (Christmas bonus) in Guatemala. The aguinaldo equals 100% of the ordinary monthly salary for a full year of continuous service, or the proportional share if you worked less than a year (Decree 76-78, article 1).

It also shows the ISR-exempt portion: the aguinaldo is exempt up to 100% of the ordinary monthly salary, so only the excess is taxable.

Who it is for

  • Workers who want to verify how much aguinaldo they are owed.
  • Employers and payroll staff who calculate the annual or proportional aguinaldo.
  • Labor advisors and students who need a clear, traceable calculation.

What information you need

  • Your ordinary monthly salary (without the Q250 incentive bonus).
  • Whether you worked a full year or less.
  • In the proportional case, the days worked in the computation period (December 1 to November 30).

How it is calculated

With a full year or more, the aguinaldo is 100% of the ordinary monthly salary.

With less than a year, the aguinaldo is proportional: monthly salary × days worked ÷ 365.

The ISR-exempt portion is up to one ordinary monthly salary; only the excess over that amount is taxable (Income Tax Law art. 70 num. 5).

Formula

Aguinaldo for a full year
aguinaldo = monthly salary
Proportional aguinaldo
aguinaldo = monthly salary × days worked ÷ 365
ISR-exempt portion
exempt = min(aguinaldo, monthly salary)

Worked example

You earn Q4,000 per month. We compare a full year with a proportional case of 182 days worked.

  1. Full year: aguinaldo = Q4,000.00; ISR-exempt = Q4,000.00; taxable excess = Q0.00.
  2. Proportional (182 days): Q4,000 × 182 ÷ 365 = Q1,994.52.
  3. That proportional amount is below one monthly salary, so it is fully ISR-exempt.

For a full year you receive Q4,000.00; for 182 days, Q1,994.52. In both cases the aguinaldo is ISR-exempt.

How to interpret the result

The aguinaldo is paid in two parts: 50% in the first fortnight of December and 50% in the second fortnight of January (Decree 76-78, art. 2).

The aguinaldo is not subject to IGSS, so the 4.83% contribution is not withheld from it.

For variable salaries, practice uses the average ordinary salary of the period; this calculator works with the monthly salary you enter.

Common mistakes

  • Including the Q250 incentive bonus in the base: the aguinaldo is computed on the ordinary monthly salary, without that bonus.
  • Applying ISR to the whole aguinaldo: only the excess over one ordinary monthly salary is taxable.
  • Withholding IGSS from the aguinaldo: it is excluded from the IGSS base.

Frequently asked questions

How much is the aguinaldo in Guatemala?

It equals 100% of the ordinary monthly salary for a full year of continuous service, or the proportional share if you worked less than a year (Decree 76-78).

How is the proportional aguinaldo calculated?

The monthly salary is multiplied by the days worked and divided by 365. The decree fixes the 100%/proportional rule but not the divisor arithmetic; the 365-day convention is used and disclosed in the assumptions.

What is the aguinaldo computation period?

MINTRAB practice uses December 1 to November 30. The decree only refers to "one year of continuous service", so that specific period is a convention, not literal law.

Does the aguinaldo pay ISR?

It is exempt from ISR up to 100% of the ordinary monthly salary (Income Tax Law art. 70 num. 5). Only the excess over that amount is taxable.

Does the aguinaldo pay IGSS?

No. The aguinaldo is excluded from the IGSS base, so the 4.83% employee contribution is not withheld from it.

When is the aguinaldo paid?

50% in the first fortnight of December and the remaining 50% in the second fortnight of January; the employer may pay 100% in December (Decree 76-78, art. 2).

How is the aguinaldo calculated in Guatemala?

For a full year of continuous service, the aguinaldo equals one ordinary monthly salary (Decree 76-78, art. 1). If you earn Q5,000 and worked the whole year, your aguinaldo is Q5,000; if you worked less, it is prorated by days worked ÷ 365.

How do I work out the proportional aguinaldo in Guatemala?

Multiply the monthly salary by the days worked in the period and divide by 365. With Q5,000 and 200 days worked: Q5,000 × 200 ÷ 365 = Q2,739.73. The 100%/proportional rule is statutory; the 365 divisor is the practice convention.

If I am dismissed, do I lose the aguinaldo?

No. On termination the proportional aguinaldo is paid for the time worked in the computation period (Decree 76-78, art. 5). The right to the proportional share is kept regardless of the termination cause.

Sources

  • Ley Reguladora de la Prestación del Aguinaldo (Decreto 76-78), arts. 1, 2, 5 — Congreso de la República de Guatemala (copia oficial INCAP) (Art. 1: 100% del sueldo o salario ordinario mensual por un año de servicios continuos o la parte proporcional. Art. 2: pago 50% primera quincena de diciembre, 50% segunda quincena de enero. The Dec 1 – Nov 30 computation window is MINTRAB/practice convention (verified-secondary), not literal in the decree. See docs/research/gt-labor-rules.md, section 5.)
  • Ley de Actualización Tributaria (Decreto 10-2012), art. 70 num. 5 — Organismo Judicial de Guatemala (CENADOJ, texto consolidado) (Aguinaldo exempt from ISR up to 100% of the ordinary monthly salary; only the excess is taxable. See docs/research/gt-labor-rules.md, section 2.5.)
Last reviewed:
July 23, 2026
Calculation version:
1.0.0

Important notice

The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.

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