Codigo del Trabajo Ley 185 Arts. 93-99 • 100% Exento INSS & IR 🇳🇮
Nicaragua Aguinaldo (Decimotercer Mes) Calculator
Calculate statutory 13th month pay in Nicaragua. Mandatory payout within the first 10 days of December, based on earnings between Dec. 1 and Nov. 30, totally free from social security and taxes.
Aguinaldo Entitlement Breakdown
Base Aguinaldo Amount C$ 0.00 Full annual bonus
Late Payment Indemnity (Art. 95) C$ 0.00 0 days delay
Total Statutory Payout C$ 0.00 100% Tax & INSS Free
Daily Statutory Salary (Salario Diario = Mensual / 30): C$ 0.00
INSS Social Security Withholding: C$ 0.00 (Exempt by Law)
DGI Personal Income Tax (IR): C$ 0.00 (Exempt by Law)
Statutory Mandatory Deadline: December 1st – 10th (Annually)
Net Receivable by Employee: C$ 0.00
📊 Matriz Desglosada Comparativa Legal
| Rubro / Parametro Legal | Monto / Resultado |
|---|---|
| Aguinaldo Ordinario Base Proporcional | -- |
| Indemnizacion por Mora Patronal (1 Día por Día) | -- |
| Salario Diario Equivalente | -- |
| Monto Total Neto a Liquidar | -- |
Statutory Rules: Decimotercer Mes in Nicaragua (Ley 185)
Under Articles 93 through 99 of the Codigo del Trabajo de Nicaragua (Ley 185), every worker is entitled to an additional month's wage each year:
Key Legal Guarantees
- Mandatory Date: Must be disbursed within the first 10 calendar days of December.
- Period of Reference: December 1 of the prior calendar year through November 30 of the current year.
- Inembargable: Cannot be seized, withheld, or subject to payroll liens, except for judicial child alimony (*pension de alimentos*).
Indemnity for Non-Payment (Art. 95)
- If the employer fails to pay by December 10, they incur a daily statutory fine payable directly to the employee.
- Fine equals one full day of salary for each day of default until full payment is delivered.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.