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Costa Rica aguinaldo calculator 2026: formula, dates and monthly accrual
The aguinaldo is an extra salary every employer in Costa Rica must pay by 20 December. Work out what each employee is owed and how much to set aside every month so December does not surprise you.
Calculate
- Aguinaldo due
- ₡600,000
- Recommended monthly provision
- ₡50,000
Indicative calculation under current rules; it does not replace professional advice or an official figure.
How it is calculated
Add every ordinary and extraordinary wage paid between 1 December of the previous year and 30 November, and divide by twelve (Law 2412 and the Labour Code).
An employee with less than a year of service receives the proportional share for the months worked.
The monthly provision is one twelfth of the salary: set aside every month, the aguinaldo is already in the bank when December comes.
Example
Example: a ₡600,000 salary over the twelve months of the period gives a ₡600,000 aguinaldo; setting aside ₡50,000 a month covers it.
Banker sets aside your team's aguinaldo every month, automatically. Create account
Frequently asked questions
When is the aguinaldo paid in Costa Rica?
Between 1 and 20 December every year. Paying after 20 December exposes the employer to sanctions from the Ministry of Labour.
Does the aguinaldo pay social security or income tax?
No. The aguinaldo is exempt from income tax and CCSS contributions; the employee receives it in full.
Do overtime and commissions count?
Yes. Every ordinary and extraordinary wage of the period counts: overtime, commissions, salary bonuses and in-kind salary.
What if the employee resigned before December?
They receive the aguinaldo proportional to the months worked within the period, together with their final settlement.