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Article 197 of the Labor Code establishes that employees who have between 1 year and less than 3 years of work, their Christmas bonus will be calculated as a salary equivalent to 15 days. In the case of those who have between 3 years and less than 10 years, their Christmas bonus will be calculated as the equivalent of 19 days of salary. For those who have been working for more than 10 years, the equivalent will be 21 days of salary.
The date on which the Christmas bonus must be paid to the employees is from december 12 to 20 and for this year, the deputies of the Legislative Assembly approved to exonerate from taxes all those who obtain a Christmas bonus less than or equal to US$1,500 and who obtain an amount greater than that, the amount of tax they must pay will be reduced.
For example, a person who receives a Christmas bonus of US$1,800 would only have to pay US$30 because it is the excess of US$1,500; that is, US$300.
Translated by: A.M