The Bono 14 and the aguinaldo: amounts and payment dates

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

The Bono 14 (Decree 42-92) is an extra month's salary for the July-June period, paid by 15 July at the latest. The aguinaldo (Decree 76-78) is another extra month's salary for the December-November period, paid 50% in December and 50% in January. Together they add two extra salaries a year (14 salaries). The proportional share of both is included in the severance base (Decree 76-78, Article 9). Source: a guide from finiquitojusto.com (secondary).

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Bono 14finiquitojusto.com (Decreto 42-92): 1 salario mensual; período jul–jun; pago a más tardar 15 de juliovigente
Aguinaldofiniquitojusto.com (Decreto 76-78): 1 salario mensual; período dic–nov; 50% diciembre / 50% enerovigente

Caveat

secondary source; not checked against the text of the decrees

Sources

finiquitojusto.com — aguinaldo y Bono 14 en Guatemalafiniquitojusto.comconsulted Aug 19, 2026
Asesoría Global — cómo calcular la indemnización laboral en Guatemalaasesoriaglobal.com.gtconsulted Aug 19, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.