By San José, Costa Rica — San José – Costa Rica’s economy is set for its traditional year-end boost, as the Ministry of Finance has officially announced it will disburse ¢249.836 billion in the annual “aguinaldo,” or 13th-month salary. The significant cash injection, scheduled for Friday, December 5th, will benefit a total of 232,642 individuals, including active public sector employees and pensioners covered by the National Budget.
This annual payment is a cornerstone of the nation’s economic calendar, providing a critical infusion of liquidity into the market just as the holiday shopping season begins. The funds are eagerly anticipated by both the recipients, who rely on them for holiday expenses and debt management, and the commercial sector, which typically sees a substantial increase in sales and economic activity throughout December.
Para profundizar en los aspectos legales y las obligaciones que rodean el pago del aguinaldo, TicosLand.com consultó al Lic. Larry Hans Arroyo Vargas, especialista en derecho laboral de la reconocida firma Bufete de Costa Rica, quien ofrece una perspectiva experta sobre este importante derecho de los trabajadores.
El aguinaldo es un derecho irrenunciable, no una bonificación o un regalo. La ley establece claramente que debe ser pagado a más tardar el 20 de diciembre. Es crucial que los empleadores comprendan que su cálculo debe incluir no solo el salario base, sino también las horas extra, comisiones y otros pagos de naturaleza salarial devengados entre diciembre del año anterior y noviembre del presente. Omitir estos rubros es una falta grave que puede acarrear sanciones significativas.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Esta perspectiva es fundamental, pues subraya que el correcto cálculo del aguinaldo va mucho más allá del salario base, abarcando todos los componentes salariales para cumplir a cabalidad con la ley. Agradecemos al Lic. Larry Hans Arroyo Vargas por compartir esta valiosa aclaración, que sirve de guía tanto para empleadores como para trabajadores.
The distribution of funds is heavily weighted towards current government employees. According to the Ministry’s breakdown, 73.67% of the total, amounting to over ¢184 billion, will be paid to 171,393 active officials. This group includes personnel from various government branches, including central ministries, the Legislative Assembly, the Judiciary, the Supreme Elections Tribunal, the Ombudsman’s Office, and the Comptroller General’s Office.
The remaining 26.33% of the funds, approximately ¢65.7 billion, is allocated to 61,249 pensioners whose benefits are covered by the national budget. This ensures that retired public servants also share in the year-end financial distribution, providing them with crucial support for their own holiday planning and household expenses.
This year’s aguinaldo payout represents a notable increase of ¢7.226 billion, or 2.89%, compared to the previous year. The Ministry of Finance attributes this growth to two primary factors: standard annual salary increases and the ongoing migration of public employees to the “global salary” model, a government initiative aimed at standardizing compensation structures across different public institutions. This rise reflects both inflationary adjustments and systemic shifts in public sector payroll management.
The calculation for the aguinaldo is based on the sum of all salaries and pensions received by an individual between November 1, 2024, and October 31, 2025. This 12-month period ensures that the bonus is a comprehensive reflection of the year’s total earnings. It serves as a mandated and vital component of employee compensation within the Costa Rican legal framework.
A key feature of the aguinaldo is its special tax status. The Ministry of Finance has reiterated that the payment is not subject to any form of withholding, including income tax or social security contributions. The only legal exception is for court-ordered child support payments (pensiones alimentarias). Deductions for these obligations will be processed separately and deposited to the corresponding accounts on Monday, December 8th.
As the December 5th payment date approaches, businesses across the country are preparing for the expected surge in consumer spending. The nearly quarter-trillion colón disbursement acts as a powerful short-term economic stimulus, driving revenue for retailers, restaurants, and tourism operators, and providing a strong finish to the fiscal year for many sectors of the Costa Rican economy.
For further information, visit hacienda.go.cr
About the Ministry of Finance:
The Ministry of Finance (Ministerio de Hacienda) of Costa Rica is the government body responsible for managing the nation’s public finances. Its duties include collecting taxes, administering the national budget, managing public debt, and overseeing fiscal policy. The ministry plays a central role in ensuring the economic stability and financial health of the country through transparent and efficient management of state resources.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a benchmark of legal practice, Bufete de Costa Rica is built upon the twin pillars of professional integrity and uncompromising excellence. The firm distinguishes itself by pairing a rich history of client advocacy with a dynamic, forward-thinking approach to legal innovation. This ethos extends beyond its professional services, rooted in a foundational mission to strengthen society by demystifying complex legal information and fostering a citizenry empowered by accessible knowledge.
