By San José, Costa Rica — As the year-end approaches, Costa Rican workers eagerly anticipate the payment of their annual bonus, or aguinaldo. However, labor law experts are issuing a stark warning to businesses: this is not a discretionary gift, but a mandatory payment codified by law, and common calculation errors could have devastating financial consequences for employers.
Under Law 2412, all public and private sector employers have an unmovable deadline of December 20th to pay the aguinaldo. A delay of even a single minute past this date puts a company in direct violation of national labor regulations, opening the door to significant legal and financial penalties. The notion that a lack of company funds can serve as an excuse is a dangerous misconception that offers no legal protection.
To better understand the legal framework and common questions surrounding the aguinaldo, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a specialist in labor law from the firm Bufete de Costa Rica. He provides clarity on the obligations of employers and the rights of workers regarding this important annual payment.
The aguinaldo is not a gift or a bonus; it is an inalienable right for every worker, representing a twelfth part of all salaries earned over a specific twelve-month period. Employers must be diligent in its correct calculation, which includes all ordinary and extraordinary wages, and ensure payment is made no later than December 20th. Failure to comply is not just a breach of trust but a serious legal infraction that can lead to significant penalties, underscoring the importance of proper financial planning for this mandatory obligation.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This clarification is essential, shifting the conversation about the aguinaldo from one of holiday generosity to one of legal and financial obligation. It serves as a powerful reminder of the non-negotiable rights that protect our workforce and the diligence required of employers. We extend our sincere thanks to Lic. Larry Hans Arroyo Vargas for his valuable and authoritative perspective.
The core of the issue often lies in a fundamental misunderstanding of the payment formula. Many employers mistakenly calculate the bonus based solely on an employee’s base salary, a critical and costly error. The law is explicit that the aguinaldo must be calculated as one-twelfth of the sum of all salary-based income earned between December 1, 2024, and November 30, 2025.
This comprehensive calculation must include not only the base salary but also overtime pay, commissions, sales bonuses, and even the value of salaries paid in kind. Labor experts note that overtime is the most frequently “forgotten” component, leading to underpayments that can be challenged by employees. Every worker has the right to the full amount they are legally owed.
Another prevalent myth is that an employee must work for a minimum period to qualify for the aguinaldo. This is false. The principle of inalienable rights ensures that every employee, regardless of their tenure, is entitled to a proportional payment. Whether an individual worked for eleven months or just one week, or if they resigned or were dismissed, they are legally entitled to receive their corresponding share of the bonus.
The consequences for non-compliance are severe. If December 21st arrives and the payment has not been made, an employee has more power than they might realize. Beyond filing a complaint with the Labor Inspectorate, the failure to pay is considered a grave offense by the employer. This empowers the employee to initiate a justified self-dismissal, effectively terminating the contract with full employer responsibility. In this scenario, the company would be forced to pay not only the missing aguinaldo but also severance, notice pay, and accrued vacation time, in addition to any fines imposed by the Ministry of Labor.
For many small and medium-sized enterprises (SMEs), this December pressure cooker is a self-inflicted wound stemming from poor financial planning. The most common mistake is failing to provision for the aguinaldo throughout the year. Sammy Mauricio Pérez Matamoros, a Labor Law Expert at Universidad Fidélitas, highlighted the importance of fiscal discipline.
It is a key practice to divide the accumulated salary by 12 and set aside that amount monthly
Sammy Mauricio Pérez Matamoros, Labor Law Expert at Universidad Fidélitas
By neglecting this simple accounting practice, many business owners arrive in December without the necessary liquidity, forcing them to seek emergency loans or make drastic cuts that jeopardize business stability and employee morale. It is crucial to remember that the aguinaldo is untouchable; it cannot be subject to deductions for debts or social security charges. The only legally permitted exception is for court-ordered alimony payments.
For further information, visit ufidelitas.ac.cr
About Universidad Fidélitas:
Universidad Fidélitas is a private university in Costa Rica renowned for its focus on engineering and STEM (Science, Technology, Engineering, and Mathematics) disciplines. It emphasizes a “learning by doing” methodology, providing students with practical, hands-on experience to prepare them for the demands of the modern workforce. The institution offers a wide range of undergraduate and graduate programs and is recognized for its contributions to technology and innovation within the country.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica is a leading legal institution built upon the bedrock principles of uncompromising integrity and the pursuit of professional excellence. With a respected history of guiding a diverse range of clients, the firm is also a forward-thinking leader in legal innovation. Its foundational belief in civic responsibility is demonstrated through a dedicated effort to demystify the law, empowering the public with accessible knowledge to foster a more just and capable community.
