GUIDE · YEAR-END PAY
13th month pay by country (2026)
Many countries require employers to pay an extra month's salary, or part of one, before Christmas. The name, the formula and the deadline change from country to country. This table puts eight of them side by side, each with a free calculator using 2026 figures.
| Country | Formula | Deadline | Tax and extras | |
|---|---|---|---|---|
| Philippines 13th month pay | Total basic salary earned in the year ÷ 12 | By Dec 24 | Tax-free up to ₱90,000 with other benefits | Calculator |
| Brazil 13º salário | One month of pay × months worked ÷ 12 (15+ days counts as a month) | 1st half by Nov 30, 2nd by Dec 20 | INSS and income tax on the 2nd half; no tax up to R$ 5,000 in 2026 | Calculator |
| Mexico Aguinaldo | At least 15 days of salary, prorated by days worked | By Dec 20 | ISR-exempt up to 30 UMA ($3,519.30 in 2026) | Calculator |
| Argentina Aguinaldo (SAC) | 50% of the best monthly pay in the half-year, prorated | 2nd installment by Dec 18 | 17% employee contributions; Ganancias may apply | Calculator |
| Colombia Prima de servicios | Salary (+ transport allowance up to 2 minimum wages) × days in the half ÷ 360 | By Dec 20 | Plus cesantías and interest in severance pay | Calculator |
| Peru Gratificación | One salary (+ family allowance) per half, by complete months | By Dec 15 | Plus 9% extraordinary bonus (6.75% with EPS) | Calculator |
| Ecuador Décimo tercer sueldo | Everything earned Dec 1 to Nov 30 ÷ 12 | By Dec 24 | Also the décimo cuarto (one basic wage, $482 in 2026) | Calculator |
| Dominican Republic Regalía pascual | Ordinary salary earned in the calendar year ÷ 12 | By Dec 20 | Exempt from income tax (Ley 30-26), no TSS | Calculator |
What they have in common
- It is prorated. If you joined, left or took unpaid leave during the year, you get a share based on the time you worked.
- Resigning does not cancel it. In all eight countries the proportional amount is part of your final pay.
- It usually counts only regular pay. Overtime and commissions count in some countries (Ecuador, Brazil averages) and not in others (Philippines basic salary only).
Plan where it goes
A 13th month is the one time of year many people get a lump sum. Deciding before payday what part goes to debt, savings and gifts keeps it from disappearing in December. The Christmas budget planner and the free 2027 budget spreadsheet help with that.
Planning 2027? The full budget spreadsheet (Google Sheets and Excel) is a paid product on Gumroad: see it here.