The Aguinaldo, or Christmas bonus, is a crucial benefit in Costa Rica. Use this tool to quickly and accurately determine the amount you are owed based on your gross wages earned between December 1st of the previous year and November 30th of the current year.
calcular aguinaldo en costa rica
Estimated Aguinaldo Payment
₡0.00
calcular aguinaldo en costa rica Formula:
The calculation is based on the summation of all gross wages received during the defined period (Dec 1st to Nov 30th), divided by twelve.
Formula Source: Ministerio de Trabajo (MTSS), CCSS Official Guidelines
Variables:
- Total Gross Wages Received: The sum of all ordinary and extraordinary gross salaries (including commissions, bonuses, etc.) received by the employee within the calculation period (Dec 1st of the previous year to Nov 30th of the current year).
- Number of Months Worked: The number of full months worked within the 12-month calculation period. Used for proportional calculation documentation and verification.
- The Denominator (12): Fixed value representing the twelve months of the year, mandated by Costa Rican labor law.
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What is calcular aguinaldo en costa rica?
The “Aguinaldo” (or Christmas bonus) is a mandatory, non-taxable, and unconditional payment made to employees in Costa Rica. It is defined as a thirteenth month’s salary and serves as a financial benefit to workers, typically disbursed during the first 20 days of December each year. The payment covers all employees, regardless of the type of employment (fixed-term, indefinite, part-time), as long as they have completed at least one month of continuous employment.
This financial obligation is regulated by the Costa Rican Labor Code. The calculation method is straightforward but requires careful tracking of gross income over the mandated 12-month period, which runs from December 1st of the previous calendar year through November 30th of the current year. Any wages, overtime, or legal bonuses paid during this time must be included in the total sum before the final division by twelve.
How to Calculate calcular aguinaldo en costa rica (Example):
- Define the Period: Identify the 12-month period. Example: December 1, 2024, to November 30, 2025.
- Sum Gross Wages: Calculate the total gross wages (salary, commissions, legal bonuses) received during this period.
- Example: Employee earned ₡1,000,000.00 each month for 12 months. Total Gross Wages = ₡12,000,000.00.
- Apply the Formula: Divide the total sum by 12.
- Example: Aguinaldo = ₡12,000,000.00 / 12
- Final Result: The resulting Aguinaldo is ₡1,000,000.00.
- Proportional Calculation: If the employee worked less than a year (e.g., 6 months and earned ₡6,000,000.00), the same formula applies: ₡6,000,000.00 / 12 = ₡500,000.00. The calculation automatically accounts for the proportional time.
Frequently Asked Questions (FAQ):
When is the Aguinaldo paid in Costa Rica? The employer must pay the Aguinaldo within the first 20 days of December each year.
Is the Aguinaldo subject to income tax? No. The Aguinaldo is exempt from income tax in Costa Rica, making it a fully gross payment to the employee.
Do overtime hours count in the Aguinaldo calculation? Yes. All gross wages, including regular salary, overtime payments, and commissions, must be included in the total sum used for the calculation.
What happens if an employee quits before November 30th? The employee is still entitled to a proportional Aguinaldo payment, calculated up to the date of separation. This payment should be included in their final severance package.