Ley Num. 148 • Ley de Transformacion Laboral 🇵🇷 • Puerto Rico

Puerto Rico Christmas Bonus & Leave Accrual Calculator

Calculate statutory Puerto Rico Christmas Bonus (*Bono de Navidad*) under Ley Num. 148, along with annual vacation leave (*licencia de vacaciones*) and sick leave (*enfermedad*) accrual thresholds.

$

Earnings between October 1 and September 30 reference period

Qualifying threshold: 1,350 hours (700 hrs for micro-enterprises)

Requires at least 130 hours/month to accrue vacation & sick days

Bono de Navidad & Leave Assessment

Mandatory Christmas Bonus
$0.00
Payable Dec 1 - Dec 15
Accrued Vacation Days
0 Days
1.25 days per month
Accrued Sick Days
0 Days
1.0 day per month
Qualifying Hours Threshold (1,350 hrs): 1,600 hrs (Met)
Statutory Percentage Applied to Wages up to $10k: 6.0% (Large Employer)
Total Annual Paid Vacation Leave: 15.0 Days
Total Annual Paid Sick Leave: 12.0 Days

📊 Departamento de Hacienda de Puerto Rico & IRS FICA Statutory Matrix

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount $0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Puerto Rico Tax Code & Departamento de Hacienda Senior Architect

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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