Christmas Bonus (Aguinaldo) in Costa Rica: Employer & Employee Legal Guide (Updated 2025)
As labor counsel at AG Legal, we guide employers and employees through the Christmas bonus (aguinaldo): how it’s calculated, who qualifies, what counts in the base, payment deadlines, and what to do in proportional and termination scenarios. Below you’ll find a practical checklist and official resources.
Author: AG Legal • Reviewed by: Labor & Employment Team •
Updated: Oct 13, 2025
What is the aguinaldo?
The aguinaldo is a mandatory year-end salary paid to all employees in Costa Rica. By law and official MTSS guidance, it represents the average monthly earnings accrued during the legal calculation window and is paid every December. (See MTSS FAQ and campaign guidance.)
Who is entitled to it?
- All employees with at least one month of service earn the right to the bonus on a proportional basis.
- Applies regardless of pay form (monthly, hourly, part-time, etc.).
- Domestic workers, SMEs, NGOs—all employers must pay.
How to calculate it
Legal period: Sum all salary-type payments earned from December 1 (previous year) to November 30 (current year), then divide by 12. This includes ordinary wages and salary-nature extraordinary items such as overtime, commissions, and salary-type bonuses. Expense reimbursements and non-salary items are excluded.
MTSS reiterates this formula in its official press/FAQ: “Sum ordinary and extraordinary salaries received between Dec 1 of last year and Nov 30 of this year, divide by 12.” Also notes: no deductions except child support.
(Total salary-type earnings from Dec 1 to Nov 30) ÷ 12
Tip: Use the official MTSS calculator to estimate your bonus.
Open MTSS calculator.
Payment deadline and allowed deductions
- Deadline: The bonus must be paid no later than December 20.
- Deductions: No deductions apply except court-ordered child support (pensión alimentaria), per MTSS guidance.
Proportional payments & terminations
- If the employee worked fewer than 12 months in the period, pay the corresponding pro rata based on time actually worked.
- Upon termination before December, the employer must pay the proportional aguinaldo accrued up to the termination date.
Payroll examples (quick math)
- Stable monthly salary: If total earnings in the legal period were ₡4,800,000 → aguinaldo = ₡4,800,000 ÷ 12 = ₡400,000.
- Variable pay: Add overtime/commissions of salary nature to the period total before dividing by 12.
If it’s not paid or paid short
Employees can file a complaint with the Ministry of Labor (MTSS) online or in person. MTSS runs a seasonal campaign each December and provides a form and office hours. Media and MTSS reports confirm enforcement actions every year.
Frequently asked questions
- What’s the legal calculation window?
- From Dec 1 (previous year) to Nov 30 (current year). Add all salary-type earnings in that window and divide by 12.
- What’s the payment deadline?
- No later than Dec 20, every year.
- Which items count in the base?
- Ordinary wages and salary-nature extraordinary pay (e.g., overtime, commissions, salary bonuses). Reimbursements and non-salary items are excluded.
- Are contributions or income tax withheld?
- No regular withholdings—per MTSS, no deductions apply to the aguinaldo except court-ordered child support.
- What if I started mid-year or left before December?
- You are entitled to the proportional amount for time worked within the legal window. On termination, the employer must pay the accrued proportional bonus.
Talk to our labor lawyers
Need help calculating the bonus, auditing payroll inputs, or resolving a dispute? Our labor team advises employers and employees and coordinates filings with MTSS.
This article is informational and not legal or tax advice. Confirm current requirements with your attorney.