759:: In Puerto Rico, the mandatory payment is called the Christmas Bonus and is paid between 15 October and 15 December. Regarding employees hired before 26 January 2017, the employer must pay a bonus to those who have worked at least 700 hours during the 12 months starting from 1 October of the previous year. Employers with over 15 employees pay 6% of an employee's total salary; the maximum bonus is $ 600. Employers with fewer employees pay 3% of an employee's total salary; the maximum bonus is $ 300. Regarding employees hired after 26 January 2017, employers with more than 20 employees are required to pay a bonus equivalent to 2% of the total salary, capped at $ 600, to those who have worked at least 1350 hours in the 12 months starting from 1 October of the previous year. Employers with fewer employees must also pay a bonus equivalent to 2% of the total salary, capped at $ 300. The bonus may be reduced to 50% for employees who worked less than a year for the company. Puerto Rico Act No. 41 of 20 June 2022, further regulating employment law, including the mandatory Christmas bonus, was appealed in March 2023.
342:, is an extra payment sometimes given to employees at the end of December. Although the amount of the payment depends on several factors, it usually matches an employee's monthly salary and can be paid in one or more installments (depending on the country). The thirteenth salary is most prominent in Latin America, where this payment is mandatory in most countries. In countries where the bonus is required by law, all employees usually receive it if they have worked for the company for a certain required amount of time. However, freelancers and contract workers are often not entitled to the 13th-month pay. Employees who have not worked for the company for a year often receive a prorated amount.
785:
the act. Employees who have worked for 30 or more days in the relevant accounting year and whose monthly salary is Rs. 21000 or less are entitled to the bonus. If an employee's salary is higher than Rs. 7000 per month or the minimum wage, whichever is greater, the bonus calculation is based on either Rs. 7,000 or the minimum wage, whichever is higher. The minimum bonus that the employer is required to provide is 8.33% of the employee's salary earned during the accounting year, and the maximum bonus that the employer can provide is 20% of the salary earned during the accounting year. The bonus is paid within eight months from the closing of the accounting year.
404:, the 13th month salary was implemented in December 1975, but there were many battles to achieve this goal. Every trade union centre, like the Federation of Civil Service Unions, had to fight together, using street campaigns and work stoppages. Around the 1970s, the price of sugar skyrocketed, but some companies in the sugar industry did not want to pay employees a 13th-month salary or bonus. From 1973 onwards, under pressure from the Sugar Industry Staff Employees Association (SISEA), a group of executives were made to sign an agreement stating that a 13th-month salary or bonus would be paid based on the yearly profits.
412:
used to providing bonuses to employees during the
Christmas season, and the law would formalize a practice prevalent among private sector employees. However, due to opposition and pressure from businesses, who argued that the proposal would result in financial losses for companies and potential job cuts, the discussion of the proposal took three years. Additionally, the political turmoil in Brazil during the 1960s contributed to the extended debate. Since its implementation, the 13th salary has been a tool for boosting the economy, ensuring high sales volumes for the industry at the end of the year.
575:: The annual salary can further be divided in 14 instalments and may be paid in June to those workers who qualify according to their national collective contract. The 13th month salary is called (gratifica natalizia) when it is awarded to factory or manual workers. Moreover, employees who have worked many years in the same company, managers, and executives are usually offered a 14th-month salary during the summer. Ulterior division of the annual salary like the 15th or 16th-month salary, even if scarcer, can also be provided in the petroleum and banking industries.
485:: In Italy, the payment is referred to as "tredicesima" and is paid around the Christmas holiday. The thirteenth monthly salary is not a bonus but a delayed payment. All employees, including public and private workers, as well as retirees and employees on maternity leave, fall under the delayed payment. However, this payment structure is not foreseen to certain workers such as interns, independent professionals, self-employed individuals, external staff, or project workers. The payment is subject to tax and security deductions. An employee is entitled to a
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in
December. However, workers can also obtain it quarterly or monthly. To calculate it, firms simply chose to give a month's salary. Exceptions are made if the employee did not work all year in the company; in this case, the bonus is calculated in proportion to the number of hours. Some companies can apply some seniority conditions to allocate the 13th salary.
624:
and holiday payment. The thirteenth monthly salary is not a bonus but a delayed payment. Whether or not a thirteenth salary is part of an employment contract, some companies pay a higher monthly salary instead of the additional payment. The thirteenth salary is prorated for partial years in the first and last years of employment.
784:
India: In India, certain categories of employees are eligible for a bonus regulated by the
Payment of Bonus Act, 1965. All factories and establishments with 20 or more employees are mandated to comply with the act. However, establishments with ten or more employees can also be required to comply with
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Brazil: paid in two equal parts, typically by 30 November and 20 December. A mandatory 14th-month bonus is called a "holiday bonus" and is paid in the subsequent month. It is one-twelfth of the wage paid in
December per month worked previously or equal to the December wage. It is paid in full only to
623:
Most Swiss employers pay their employees' annual salary in 13 instalments rather than 12. An employee usually receives two months' salary in
December, which helps pay end-of-year and holiday bills. However, they sometimes receive half in July and half in December, similar to Germany's Christmas bonus
610:
per hour until a minimum wage of €8.50 per hour is introduced. Their employment contract stipulates that they are entitled to a half-month
Christmas bonus and an annual holiday payment, totaling one month's salary. To meet the minimum wage of €8.50 (required by law in Germany since January 2015), the
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In
Germany, a legal distinction is made between a thirteenth salary and a Christmas bonus; in most other countries, the terms are used interchangeably. The Christmas bonus (usually paid with the November salary) is intended to pay additional holiday expenses and retain employees. An employer pays the
441:
The thirteenth salary is normally tax-exempt, although some countries have restrictions; it could be taxable if the payment exceeds one month's salary. The taxation also often depends on how the payment is classified in the specific country. If it is considered to be a mandatory salary, it is treated
801:
states this bonus, commonly called "13th month pay", must be paid in sum to employees who have worked for at least a month within the calendar year. Moreover, it should be given out on or before
December 24 or in two installments in May and November. Added 14th, 15th, and other bonuses may be given
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France: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received at the end of the year, at
Christmas, or eventually in several payments. Generally, it is received twice: a first payment in June and a second
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The payment varies by country. Some have one payment at the end of the year, and others pay in two installments: one in the year's first half and the other at the end of the year. This could motivate people to travel or otherwise enjoy summer holidays. Corporations that fail to make the payments may
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The
Christmas bonus is part of the other-remuneration category, under §39b Abs. 3 of the EStG. The Christmas tax allowance was abolished with the Tax Reform Act of 25 July 1988. Since July 2008, federal officials have no longer received Christmas bonuses; the special payments (Christmas and holiday
450:
The computation of a 13th salary varies from country to country. Nevertheless, the amount usually equals the total annual pay divided by 12 or is expressed as one month's salary. The payment is calculated similarly if the country also has a mandatory 14th salary. In some countries, the total annual
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In Brazil, the 13th salary, known as "Gratificação de Natal aos Trabalhadores", was initially instituted by President João Goulart in 1962. The legislation, authored by Aarão Steinbruch, had been proposed three years earlier in 1959. The rationale behind the proposal was that companies were already
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Mexico: The 13th salary, in Mexico, referred to as aguinaldo, must be equivalent to at least 15 days of wages. However, the bonus amount is prorated for workers who have been employed for less than a year in the same company. Employers who fail to comply with this regulation can be reported to the
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However, for every industry other than the sugar industry, workers at that time could not benefit from a 13th-month salary. This led to more protests in the streets. In 1975, with the help of Cyril Canabady, a lawyer, the government finally stated that every employer would have to pay a 13th-month
373:
issued Presidential Decree No. 851, ordering employers to pay a thirteenth salary to improve the situation to employees who are earning less than 1,000 pesos per month (at that time a significant sum). The decree notably excluded employees of the government and its instruments. With the removal of
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In Mexico, the law requiring a 13th salary was established through the Federal Work Law (Ley Federal del Trabajo), which was enacted in 1930 to enhance and protect workers' rights, benefits, payroll services, and social security. The law was revised in 1970 to incorporate a yearly 13th payment
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on 4 October 1965 ("On improving planning and enhancing economic incentives for industrial production"). Paid from the material incentive fund, the administration determined the amount of funds in conjunction with the Central Committee. If a company fulfilled (or exceeded) annual plans to sell
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Several countries followed the Philippines, enacting similar thirteenth-salary laws, and some have passed laws about fourteenth- and fifteenth-month pay. Some regions have a compulsory fourteenth salary. Brazil has a mandatory fourteenth-month salary, which is treated as a holiday bonus.
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In Switzerland, the 13th-month salary began to impose itself at the end of the 1960s, although it had started to spread before that. There were conflicts about the payment schedule: workers wanted regular payments, and employers were more comfortable with yearly or half-yearly payments.
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Some employers pay an additional annual bonus based on employee performance or employer profits. When an employee pays direct income tax and the 13th month's salary and bonus are paid in the same month, a higher tax rate is paid.
212:, is a useful starting point for translations, but translators must revise errors as necessary and confirm that the translation is accurate, rather than simply copy-pasting machine-translated text into the English Knowledge (XXG).
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Special payments for regular work performance (a requirement fulfilled by the thirteenth salary, and the Christmas bonus in certain cases) can be counted towards the minimum wage. For example, a person works full-time and earns
695:
Federal Office of the Defense of Labor. Unfortunately, only a small fraction of Mexican workers receive the aguinaldo due to unfavourable conditions such as informal contracts and temporary payments. It is paid by 20 December.
428:
In countries where the 13th salary is prominent, it is typically mandatory, customary, or included in collective agreements. While a 14th salary is also mandatory in some countries, it is less widespread than the 13th salary.
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products (or profits) and estimated profitability, the thirteenth salary could be paid from funds earmarked in the budget and other cash reserves. A reduced amount was paid if a company did not meet the targets.
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employer consolidates the holiday payment and Christmas bonus and pays one-twelfth of the amount to the employee every month. The employee's hourly wage would increase to €8.69, meeting the minimum wage.
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thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise. In the case of retirees, the amount is calculated
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removed the 1,000 limit in 1986, giving all private sector employees the privilege. Two years later, Aquino signed Republic Act No. 6686, extending the thirteenth salary to government employees.
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560:: 27% of all employees receive a Christmas bonus, and 17% receive a 13th-month salary. Telecommunication, banking, and finance employees may be paid more than the average 13th-month salary.
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as such and is taxable. When considered a bonus, it is usually not taxable unless the amount reaches a certain limit. The tax laws do, however, vary from country to country.
554:: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received before Christmas.
663:: two equal instalments, by 30 June and 18 December. The amount of each of these payments is equal to half of the highest monthly wage in the preceding six months.
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thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise.
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Many employers, such as the Swiss Broadcasting Corporation, decided to implement the 13th month salary to appear more attractive to skilled candidates.
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those who have worked for at least one year for the same company. Those who have worked less time will receive it proportionally to the amount worked.
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at the employer's discretion. All rank-and-file employees are eligible for the bonus. Whether the payment is taxable depends on the amount received.
451:
payment is divided into 13 or 14 parts. Not all workers are guaranteed this amount; however, most people receive at least 15 days' wages in Mexico.
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Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article.
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Compensation based on annual work was paid in addition to the basic salary based on the decision of the Central Committee of the
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1184:"Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia | Human Capital Solutions Insights"
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Content in this edit is translated from the existing Portuguese Knowledge (XXG) article at ]; see its history for attribution.
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669:: tax-free, up to one month's wages. A 14th-month bonus is mandatory as a holiday bonus if GDP growth is over 4.5 percent.
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949:"Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia | Human Capital Solutions Insights"
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1949:
354:' ("Christmas bonus"), and was a customary, but not obligatory, bonus given by employers to their employees before the
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713:: paid at mid-year. A mandatory 14th-month bonus is paid at the end of the year; both are equal to one month's salary.
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548:: The 13th month salary is not mandatory, but employers will commonly offer it depending on the worker's performance.
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888:: A mandatory vacation bonus is paid before a holiday. A mandatory 14th-month Christmas is paid in December.
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bonuses), amounting to five percent of the annual salary, were integrated into the officials' base salary.
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for factory labour, and was extended to all jobs in 1946 and then by presidential decree in 1960.
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719:: paid in December. A mandatory 14th-month bonus is paid in July; both equal one month's salary.
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thirteenth salary for ongoing work at the end of a calendar year. An employee is entitled to a
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503:) paid in summer and at Christmas. They can be prorated into the twelve monthly salaries.
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1484:"Mindestlohn-Urteil: Weihnachtsgeld darf angerechnet werden – DER SPIEGEL – Wirtschaft"
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1833:"Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia"
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1511:"Sonstige Bezüge im Lohnsteuerrecht | Haufe Personal Office Platin | Personal | Haufe"
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679:: two-halves, paid during the first 15 days of June and the first 20 days of December
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Legal requirement to pay workers an additional salary at the end of the calendar year
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1000:"Tredicesima (e quattordicesima) mensilità: perché e quando liquidarle mensilmente"
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Japan: a summer bonus, paid in June. A 14th-month winter bonus is paid in December.
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479:: 14th-month and holiday bonuses are paid on Christmas, Easter, and summer vacation
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1095:"Interroge – Quelle est l'origine du 13e salaire et à quoi sert-il ?"
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1652:"Hiring employees in Argentina | What do employers have to do? | Oyster"
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to the source of your translation. A model attribution edit summary is
1404:"Dreizehntes Gehalt | Haufe Personal Office Platin | Personal | Haufe"
1923:"Vietnam PEO & Employer of Record – Expand Business into Vietnam"
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791:: religious-holiday bonus, paid at least one week before the holiday
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the thirteenth salary was legalized in December 1975 when President
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731:: paid in three equal parts on 15 April 15 August, and 15 December
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737:: paid in July. A mandatory 14th-month bonus is paid in December.
516:: End of June; a 14th-month bonus is paid at the end of November.
496:: 13th-month paid in summer vacation and 14th-month at Christmas.
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reserved, Copyright Haufe-Lexware GmbH & Co KG- all rights.
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reserved, Copyright Haufe-Lexware GmbH & Co KG- all rights.
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Chile: paid in December or two halves, in September and December
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209:
1855:"13th-Month Pay Computation: Employee and Employer Quick Guide"
701:: A mandatory 14th-month bonus is paid in parts or a lump sum.
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59:
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1302:"What is 13th month salary in Italy and how it is calculated"
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Hong Kong: paid at the Lunar New Year or the end of the year.
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In Latin America, the thirteenth salary is commonly known as
974:"13th Month Pay: What International Businesses Need to Know"
1352:"13th Month Pay | An Employer's Guide to Monetary Benefits"
846:: paid with the last month's salary before the festival of
743:: paid in two-halves, on 30 June and by the end of the year
350:
In Italy, the thirteenth-month bonus was initially named '
1277:"13th Month Pay Vs. Christmas Bonus: Know The Difference"
1221:"What is a 13th Salary & Which Countries Offer Them?"
221:
to this template: there are already 467 articles in the
1880:"An introduction to 13th month pay law and computation"
201:
a machine-translated version of the Portuguese article.
522:: Paid at the end of the year; mandatory holiday bonus
1757:"Court declares Puerto Rico's 2022 labor reform null"
1905:"Variable wage components: AWS, bonus, variable pay"
1153:"El Aguinaldo – The Christmas Bonus in Mexico −2023"
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865:: A 14th-month bonus is paid at the end of the year.
566:: Paid in summer, usually 50 – 60% of monthly salary
205:
1562:"Sonderzahlungen -» dbb beamtenbund und tarifunion"
90:. Unsourced material may be challenged and removed.
1129:"How did the 13th salary come about in Brazil?".
636:"Aguinaldo" redirects here. For other uses, see
416:requirement, paid around the Christmas holiday.
1215:
1213:
1211:
1378:"BAG, Urteil vom 12. 10. 2005 – 10 AZR 640/04"
247:accompanying your translation by providing an
192:Click for important translation instructions.
179:expand this article with text translated from
1109:"SOCIAL : La vraie histoire du 13e mois"
8:
1537:"DFR – BVerfGE 96, 1 – Weihnachtsfreibetrag"
1026:"Industria – Impiegati: CCNL, 5 agosto 1937"
542:and Switzerland: Paid at the end of the year
1808:"Here's how to compute your 13th month pay"
1331:ORH | Observatorio de Recursos Humanos
1327:"La paga extra no es obligatoria en verano"
707:: Christmas bonus based on years of service
685:: paid during the first 20 days of December
53:Learn how and when to remove these messages
1634:"Sueldo Anual Complementario o Aguinaldo"
897:South Africa: paid at the end of the year
725:: one month's salary, paid by 10 December
289:Learn how and when to remove this message
259:{{Translated|pt|Décimo terceiro salário}}
150:Learn how and when to remove this message
1782:"Explainer | What is a Statutory Bonus?"
1638:Ministerio de Trabajo y Seguridad Social
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1050:Palabrica, Raul J. (25 December 2017).
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821:China: paid during the month of the
385:and the Council of Ministers of the
88:adding citations to reliable sources
1564:. 23 September 2015. Archived from
853:Singapore (Annual Wage Supplement).
473:: paid before the New Year holidays
383:Communist Party of the Soviet Union
14:
1731:"Puerto Rico's Yearly Bonus 2021"
34:This article has multiple issues.
1956:A State Mandated Christmas Bonus
1943:
914:Christmas bonus (United Kingdom)
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64:
23:
358:. It was legalized in the 1937
75:needs additional citations for
42:or discuss these issues on the
1927:www.globalization-partners.com
1909:Ministry of Manpower Singapore
1356:www.globalization-partners.com
859:: paid at the end of the year.
581:: paid in November or December
569:Germany: Paid before Christmas
257:You may also add the template
1:
1459:juris.bundesarbeitsgericht.de
1434:juris.bundesarbeitsgericht.de
840:: paid at the end of the year
753:: paid at the end of the year
528:: Paid at Christmas or Easter
1591:"Salary and Benefits | ETAS"
1515:Haufe.de News und Fachwissen
1482:SPIEGEL, DER (25 May 2016).
1408:Haufe.de News und Fachwissen
1052:"Tale of the 13th month pay"
871:: paid the month before the
1204:Law 4749, of 12 August 1965
360:collective labour agreement
329: 14th salary customary
323: 13th salary customary
317: 14th salary mandatory
311: 13th salary mandatory
270:Knowledge (XXG):Translation
229:will aid in categorization.
1996:
1676:Law 4090, of 13 July 1962.
638:Aguinaldo (disambiguation)
635:
204:Machine translation, like
1835:. Aon plc. September 2017
1006:(in Italian). 31 May 2021
181:the corresponding article
1620:servicios.infoleg.gob.ar
1964:Law Library of Congress
1706:"What Is an Aguinaldo?"
1688:"13th Salary in Brazil"
1131:CE Noticias Financieras
929:Performance-related pay
894:: paid before Christmas
268:For more guidance, see
1455:"Bundesarbeitsgericht"
1430:"Bundesarbeitsgericht"
1077:"ТРИНАДЦАТАЯ ЗАРПЛАТА"
374:Marcos, his successor
331:
1884:Outsource Accelerator
691:: paid by 20 December
501:pagas extraordinarias
306:
241:copyright attribution
1952:at Wikimedia Commons
1859:eezi HR Technologies
1568:on 23 September 2015
1133:. 15 December 2022.
863:United Arab Emirates
651:in Spanish (bonus).
84:improve this article
1541:www.servat.unibe.ch
1113:www.lemauricien.com
352:gratifica natalizia
99:"Thirteenth salary"
1806:DELA CRUZ, AILLA.
1358:. 13 November 2019
903:: Paid in December
825:or Spring Holiday.
689:Dominican Republic
332:
249:interlanguage link
1960:In Custodia Legis
1950:Thirteenth salary
1948:Media related to
1737:. 26 October 2021
1155:. 8 December 2022
1030:olympus.uniurb.it
980:. 25 October 2022
340:end-of-year bonus
336:thirteenth salary
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1812:Rappler News
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1710:Investopedia
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1595:www.e-tas.ch
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1566:the original
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1056:INQUIRER.net
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82:Please help
77:verification
74:
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36:Please help
33:
1517:(in German)
1490:(in German)
1488:Der Spiegel
1410:(in German)
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808:: paid on
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683:Costa Rica
536:Luxembourg
534:, France,
490:similarly.
455:Prevalence
433:be fined.
188:(May 2020)
140:April 2016
110:newspapers
39:improve it
1786:Mintgenie
1761:DLA Piper
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655:Mandatory
645:aguinaldo
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215:Consider
45:talk page
1974:Category
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717:Honduras
677:Colombia
597:prorated
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420:Details
365:In the
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261:to the
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185:.
124:scholar
1962:, the
1137:
886:Angola
880:Africa
857:Taiwan
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797:: the
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552:Cyprus
477:Greece
460:Europe
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1004:Ipsoa
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649:prima
573:Italy
483:Italy
338:, or
206:DeepL
131:JSTOR
117:books
1966:blog
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1063:2021
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960:2023
774:Asia
735:Peru
608:8.03
387:USSR
237:must
235:You
199:View
103:news
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400:In
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