Skip to content
Start free
Free tool

Christmas bonus calculator, Costa Rica

One twelfth of everything earned between 1 December and 30 November. With no deductions: the aguinaldo has nothing taken off it.

Include overtime, commission and bonuses: everything that is pay counts.
From 1 December to 30 November. Twelve if the whole period was worked.
The sum of every gross salary from 1 December to 30 November.
Gross total for the period—
Divided by 12—
Christmas bonus payable—
Nothing is deducted from the Christmas bonus. It carries no social security and no salary withholding tax. What comes out of the calculation is what the employee receives.

The three things to be clear about

  • The period is not the calendar year

    It runs from 1 December to 30 November. The December being paid already counts towards next year's bonus.

  • It is paid before 20 December

    That is the deadline, not the suggested date.

  • Everything that is pay counts

    Overtime, commission, bonuses and pay in kind. What does not count are items that are not pay, such as travel expenses settled against receipts.

If the employee leaves before December, they are still owed it. The proportional part is paid in the final settlement, with the same formula: everything earned since the previous 1 December, divided by twelve. What a settlement contains.
From Ticuenta

Accrued monthly, so December does not hurt

One twelfth — 8.33 % of gross — is set aside with each payroll in its own liability account, ready to be released when the bonus is paid.

See how it works

Verified as of 24 September 2026. The Christmas bonus is governed by Law 2412; its income tax exemption by article 35 of the Income Tax Act. For a case involving sick leave or variable pay, confirm it with your accountant. The calculation runs in your own browser: nothing is stored and nothing is sent.

Sources: Current legal texts (Sinalevi) Costa Rican Social Security Fund

Also in English