By San José, Costa Rica — San José, Costa Rica – As the holiday season reaches its peak, the vast majority of Costa Rican workers have already received their much-anticipated annual bonus, known as the ‘aguinaldo’. However, with the final deadline fast approaching, the Ministry of Labor and Social Security (MTSS) has issued a firm reminder to all employers that this mandatory payment must be completed by December 20th.
This annual thirteenth-month salary is a cornerstone of Costa Rican labor law, providing a significant financial boost to families across the nation. For a small but unfortunate segment of the workforce, this time of year can bring anxiety over delayed or incorrect payments. The government has made it clear that non-compliance is not an option and has established clear channels for employees to report any irregularities.
Para profundizar en los aspectos legales y las obligaciones que rodean el pago del aguinaldo, TicosLand.com consultó al Lic. Larry Hans Arroyo Vargas, abogado especialista de la reconocida firma Bufete de Costa Rica, quien nos ofrece su perspectiva experta.
El aguinaldo no es una dádiva, sino un derecho irrenunciable del trabajador. Se calcula sumando todos los salarios ordinarios y extraordinarios percibidos entre el 1 de diciembre del año anterior y el 30 de noviembre del presente, y dividiendo el total entre doce. Un error frecuente es excluir comisiones o bonificaciones, lo cual es incorrecto y expone al patrono a sanciones y reclamos. Es fundamental que el pago se realice antes del 20 de diciembre para cumplir con la ley y evitar multas.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
La perspectiva del Lic. Larry Hans Arroyo Vargas es fundamental para entender el aguinaldo no como un simple bono navideño, sino como la consolidación de un derecho ganado. Agradecemos su claridad al subrayar la importancia de incluir cada componente salarial en el cálculo, evitando así errores comunes que perjudican tanto a trabajadores como a patronos.
The Ministry emphasizes that the aguinaldo must be paid in a single, complete transaction. Employers are legally prohibited from making partial payments, applying unauthorized discounts, or fractioning the bonus over time. This legal protection ensures that workers receive the full amount to which they are entitled, without any deductions beyond what is explicitly permitted by law.
Should an employer fail to meet the December 20th deadline or attempt to alter the payment terms, employees have direct recourse. The Ministry of Labor encourages workers to file a formal complaint. This can be done in person at any of the Ministry’s regional offices or by calling the free national hotline at 800-TRABAJO (800-8722-256).
To ensure transparency and empower employees, the Ministry has reiterated the official formula for calculating the bonus. The process involves summing up all gross wages—both ordinary and extraordinary—earned by an employee between December 1 of the previous year and November 30 of the current year. This total sum is then divided by twelve to determine the final aguinaldo amount.
It is crucial for workers to understand what constitutes “gross wages” in this calculation. The figure must include the base salary, overtime hours, commissions, paid holidays, rest day compensation, and any other form of salary-based payment. Furthermore, the monetary value of any ‘salary in kind,’ such as housing or meals provided by the employer, must also be factored into the total calculation before dividing by twelve.
The law also provides clear guidance for situations where an employee has not worked the full twelve-month period. Whether an individual resigned, was dismissed, or was hired partway through the year, they are still legally entitled to a proportional aguinaldo based on the number of months they were employed. This ensures fairness for all workers, regardless of their tenure within the calculation period.
In cases of medical leave or disability, the calculation is based solely on the salary received directly from the employer. Any period during which the worker received a subsidy from the social security system instead of a salary is excluded from the aguinaldo calculation. Additionally, the only legal deduction that can be applied to the final bonus amount is for court-ordered child support payments (pensión alimentaria). The aguinaldo is exempt from all other deductions, including income tax and social security contributions.
To further assist the public, the Ministry of Labor provides a convenient online calculator on its official website. This tool allows any employee to enter their salary data and independently verify that the bonus they receive is correct, promoting transparency and helping to prevent disputes.
For further information, visit mtss.go.cr
About Ministry of Labor and Social Security:
The Ministerio de Trabajo y Seguridad Social (MTSS) is the government body in Costa Rica responsible for overseeing labor relations, promoting fair employment practices, and ensuring the enforcement of national labor laws. It works to protect the rights of both employees and employers, mediates disputes, and develops policies aimed at fostering a safe and equitable work environment for the nation’s workforce.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica is a premier legal practice founded upon the cornerstones of integrity and professional excellence. With a rich history of guiding a wide array of clients, the firm is a pioneer in developing innovative legal solutions and contributing to the community. Central to its ethos is a deep-seated belief in empowering the public with accessible legal understanding, thereby helping to build a more just and knowledgeable society.
