This benefit, known as Bono 14, was established by Decree 42-92 of the Congress of the Republic and is part of the inalienable labor rights recognized by Guatemalan legislation.
Every year, thousands of workers seek to know how this benefit is calculated, what period is taken into account to determine the amount and when the payment should be made.
From what date to what date is Bonus 14 calculated?
For the payment of Bonus 14 corresponding to 2026, the ordinary salaries accrued between the July 1, 2025 and June 30, 2026.
This 12-month period serves as the basis for determining the amount corresponding to each worker. If during that time there were salary increases or changes in remuneration, these are reflected in the final calculation because an average of the ordinary salaries received is used.
When is Bonus 14 paid?
Labor legislation establishes that Bonus 14 must be paid during the first half of Julythat is, between the July 1 and 15, 2026.
The exact date may vary depending on the payment method of each company. In some companies the deposit is made before July 15, while others make it that same day.
The law states that this bonus is mandatory and cannot be waived for workers.
How is Bonus 14 calculated?
The calculation is made based on the average of ordinary salaries earned during the period between July 1, 2025 and June 30, 2026.
The general formula consists of:
- Add the ordinary salaries received during that period.
- Divide the total by 365.
- Multiply the result by the days worked.
For this reason, Bonus 14 is not necessarily equivalent to the worker’s current salary, since it depends on the average income obtained during the calculation year.
Special cases
If the worker has maintained the same salary since July 2025 and continues to work in the same company, Bonus 14 will normally be equivalent to a monthly salary.
On the other hand, if you received salary increases during the calculation period, the average of the salaries received between July 2025 and June 2026 must be taken into account.
When a person changed jobs, the current company must only pay the proportional part corresponding to the time worked from the date of hire until June 30, 2026.
Likewise, if the employment relationship ends before July, the employer must cancel the proportional part of Bonus 14 accumulated from July 1 of the previous year until the date of termination of the contract.
What payments are not included in the calculation?
The legislation establishes that certain incomes are not part of the basis for calculating Bonus 14. Among them are:
- Overtime.
- Bonus.
- Incentive bonus of Q250.
- Commissions.
- Productivity bonuses.
- Other economic benefits that are not part of the ordinary salary.
Who is entitled to Bonus 14?
Every worker in the public or private sector has the right to receive this benefit, even if they have not completed a full year of work.
In those cases, payment is made proportionally to the time worked within the corresponding calculation period.