LABOR | PRACTICAL GUIDE
Cochabamba, November 2026
Every December, all employers in Bolivia, public and private, must pay their workers the Christmas Bonus (Aguinaldo de Navidad): one additional monthly salary that cannot be subject to deductions. It is one of the most important labor obligations of the year and one of the most frequent sources of fines when it is paid incorrectly or late.
With the drop in GDP reported by the INE, this year the condition for paying the second bonus is not met. In this guide we explain, step by step and with examples, who is entitled to the Christmas Bonus, how it is calculated, the payment deadline and what happens if it is paid late.
1. The 2026 Christmas Bonus at a glance
2. Will there be a second bonus this year?
Short answer: no, unless there is a different official announcement.
The second bonus "Esfuerzo por Bolivia" is not paid every year. Supreme Decree No. 1802 of 2013 makes it conditional on economic growth: it is only paid when Gross Domestic Product (GDP) grows by more than 4.5% in the twelve months prior to September. The National Statistics Institute (INE) reports that figure.
If the Government announces otherwise, we will update this guide.
3. Who is entitled to the bonus?
All dependent workers in the public and private sectors are entitled, regardless of position: from an operator to a manager. The condition is having worked at least three continuous months during the year.
For the proportion of the year, hires up to October 1 are taken into account. For laborers (obreros), the Ministry of Labor rule is more flexible: one calendar month of work is enough.
4. How is it calculated? Step by step
The bonus equals one average salary. To calculate it:
Example 2: worker earning the minimum wage
A worker who earned the National Minimum Wage (Bs 3,300) throughout the year, with no other payments, receives a bonus of Bs 3,300. If the worker also receives overtime or regular bonuses, the amount increases.
5. If the worker did not work the whole year: proportion table
If the worker also has extra days beyond full months, it is advisable to calculate the proportion for those days as well.
6. Non-negotiable rules
The Christmas Bonus has special protection. These rules always apply, even if the worker agrees otherwise.
7. Deadline and penalties
• Payment deadline: traditionally, December 20. This year the 20th falls on a Sunday. The Ministry of Labor usually sets the exact date in an instruction issued in early December; in 2025, when the 20th fell on a Saturday, the public sector had to pay by Friday the 19th.
• Late payment (private sector): the bonus must be paid double, plus fines for violating labor laws.
• After payment: file the bonus payroll on the Ministry of Labor's Virtual Procedures Office (OVT) within the deadline set by the instruction, after paying the applicable fee.
8. Suggested calendar for employers
9. Frequently asked questions
Do managers and executives also receive the bonus? Yes. Every dependent worker is entitled, regardless of position or salary.
Are Gestora contributions or RC-IVA deducted? No. The bonus is paid in full, without contributions or taxes.
Can I pay it with food baskets or products? No. It is paid in money. A year-end gift does not replace the bonus.
Can I deduct an advance or a loan? No. The bonus cannot be offset against the worker's debts.
What if the worker resigned in September? If the worker was employed for 3 months or more, the proportional bonus is owed, together with the severance settlement.
Can I pay it before December? Yes. What is not allowed is paying it after the deadline.
Do retirees receive the bonus? Yes, but it is paid by the Gestora together with the December pension, not by the employer.
10. Our recommendations
• Set aside the amount starting in November. This avoids liquidity problems in December, when the bonus, salaries and year-end closing coincide.
• Review each hire and departure of the year individually. Each case has its own proportion, and former employees are also entitled.
• Include all regular payments in the average. Calculating with the base salary alone creates differences the worker can claim.
• Pay by Friday, December 18, and keep the receipts. Paying late means paying double.
• File the payroll on the OVT within the deadline. This avoids fines for non-compliance before the Ministry of Labor.
If you need to review your payroll calculation or have questions about a specific case, please contact us through our contact page.
This document is for informational purposes only and does not constitute legal advice. Each case must be evaluated individually.
Reinicke Ostria — Vision beyond. Precision always.