Costa Rica Aguinaldo (Decimotercer Mes) Calculator
Compute statutory Costa Rican Christmas bonus (Aguinaldo) under Ley N° 2412. Accurately determines your 1/12th annual earnings entitlement across standard base pay, overtime, and commissions—with absolute legal exemption from CCSS and income tax.
Compensation & Tenure Parameters
Under Costa Rican Labor Code jurisprudence, Aguinaldo is considered an acquired right (derecho adquirido). If your employer fails to disburse your Aguinaldo by December 20, you may present a formal claim before the National Labor Inspection Office on December 21. Employers face fines ranging from 1 to 23 base salaries.
Comparative Matrix: Aguinaldo vs. Regular Monthly Salary
| Regulatory Aspect | Regular Monthly Salary | Aguinaldo (Ley 2412) | Statutory Basis |
|---|---|---|---|
| CCSS Social Security | Deducted at 10.67% (SEM + IVM) | 0.0% (Totally Exempt) | Ley Organica CCSS Art. 22 |
| Personal Income Tax (Renta) | Progressive 10% – 25% brackets | 0.0% (Totally Exempt) | Ley 7092 Art. 35 Inciso c |
| Employer Social Charges | 26.67% total employer on-cost | 0.0% on Aguinaldo | Reglamento CCSS |
| Garnishment Protection | Garnishable under Art. 172 caps | Inembargable (Child support only) | Ley 2412 Art. 3 |
| Disbursement Window | Quincenal (15/30) or Monthly | Dec 1 to Dec 20 strictly | Ley 2412 Art. 4 |
Frequently Asked Questions (Costa Rica Aguinaldo)
What is the statutory calculation formula for Aguinaldo in Costa Rica? ▾
Under Ley N° 2412, Aguinaldo is calculated by taking the sum total of all ordinary and extraordinary wages (base salary, overtime, commissions, production bonuses, and food/housing allowances) earned between December 1st of the previous year and November 30th of the current year, divided exactly by 12.
Is Aguinaldo subject to CCSS social security or income tax deductions? ▾
No. Under Costa Rican labor law, Aguinaldo is 100% legally exempt from Caja Costarricense de Seguro Social (CCSS) withholdings (10.67%) and 100% exempt from personal income tax (Impuesto sobre la Renta). The employee receives the gross amount in full.
What is the legal deadline for employers to disburse Aguinaldo? ▾
Under Ley 2412, employers must disburse the full Aguinaldo payment on or before December 20th of each year. Failure to remit payment by midnight on December 20th allows the worker to lodge an immediate complaint before the Ministerio de Trabajo y Seguridad Social (MTSS) on December 21st, exposing the employer to statutory fines.
Does an employee who resigned or was dismissed receive Aguinaldo? ▾
Yes. If an employment relationship terminates before November 30th for any reason (resignation, dismissal with employer liability, or dismissal for just cause), the worker is legally entitled to a proportional Aguinaldo calculated across all wages earned between December 1st and their final day of work divided by 12.
Can an employer deduct salary advances or loans from an employee's Aguinaldo? ▾
By law, Aguinaldo is inembargable (cannot be garnished or seized) except strictly for court-ordered child support (pension alimentaria). Regular commercial debts, bank loans, or salary advances cannot be deducted from Aguinaldo without strict separate legal processes.
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & Latin American Labor Systems Specialist
Statutory engineering models audited against the Ministry of Labor and Social Security (MTSS) directives, Ley N° 2412, and Costa Rican Social Security Fund (CCSS) regulations. Direct inquiries and statutory feedback can be directed via appsforpc.net/about#author.
📊 Matriz Oficial de Deducciones de Ley CCSS y Hacienda de Costa Rica
| Statutory Component / Legal Deduction Item | Calculated Amount (CRC) |
|---|---|
| Primary Net / Statutory Payable Amount | ₡0 CRC |