What it calculates
Your 13th salary, also called the Christmas bonus: one twelfth of what you earned in the period, or a proportional share if you did not work the full year.
What you need
- Start date and calculation date.
- Your average monthly salary.
- Your average monthly extra pay (overtime, commissions and other payments).
How it is calculated
- Add what you earned from December 1 of the previous year to November 30 and divide by 12 (Labor Code, art. 111).
- Profit sharing, the reserve fund, travel allowances and the 14th salary are not included.
- It is paid monthly unless you ask in writing to receive it in one payment.
- It pays no IESS contributions and is exempt from income tax.
2026 figures
- Period: December 1, 2025 to November 30, 2026.
- If received in one payment, private employers must pay it by December 24, 2026.
- At the basic wage all year, it is USD 481: December 2025 at USD 470 plus 11 months at USD 482, divided by 12.
Legal basis
- Labor Code, arts. 95, 111 and 112.
- Ministerial Agreement MDT-2019-199.
- Internal Tax Regime Law (LORTI), art. 9, no. 11.
Frequently asked questions
Does the 13th salary pay income tax or IESS contributions?
No, it is exempt from both. The other annual bonus is the 14th salary.
Updated on October 23, 2026. This information is for reference only and does not replace a review of your case.
