- Required by law in Argentina, Brazil, Colombia, Mexico, the Philippines, Portugal and Spain, plus the Dutch 8% holiday allowance.
- Portugal and Spain pay 14 times a year, so compare annual pay, not monthly salary.
- Set by collective agreement in Austria, Belgium and Italy.
- Not required by law in countries such as the UK, Germany, Canada, Ireland, Australia and Singapore, where any 13th month is contractual.
- It's a real cost of the hire: a mandatory one-month bonus adds about 8.3% to annual pay, and an EOR passes it on to you.
| Country | Payment | How much | When it's paid |
|---|---|---|---|
| Argentina | Aguinaldo (sueldo anual complementario) | One twelfth of the year's pay: each half is 50% of the highest monthly salary in that half-year | By 30 June and 18 December |
| Brazil | 13th salary (gratificação de Natal), plus a vacation bonus | One twelfth of December pay for each month worked; vacation pay carries at least one third extra | December (two instalments); the vacation bonus with the vacation |
| Colombia | Prima de servicios | 30 days' salary a year, pro-rated for time worked | Half by 30 June, half in the first 20 days of December |
| Mexico | Aguinaldo | At least 15 days' pay | By 20 December |
| Philippines | 13th-month pay | At least one twelfth of the year's basic salary | By 24 December |
| Portugal | Christmas allowance (subsÃdio de Natal) and holiday allowance (subsÃdio de férias) | One month's pay each (the holiday allowance covers the minimum annual leave), so 14 payments a year | Christmas allowance by 15 December; holiday allowance before the leave starts, unless agreed otherwise in writing |
| Spain | Two extra payments (pagas extraordinarias) | Amount set by the collective agreement: 14 payments a year unless spread over the 12 months | One at Christmas, the other in the month set by the collective agreement, or spread over the 12 months |
| Netherlands | Holiday allowance (vakantiegeld) | At least 8% of annual salary (statutory minimum on pay up to three times the minimum wage) | In June, for the year to 31 May, unless agreed otherwise in writing |
| Country | Payment | How much | When it's paid |
|---|---|---|---|
| Austria | 13th and 14th salaries (holiday and Christmas bonuses) | Set by the collective agreement; pro-rated for part years | Set by the collective agreement |
| Belgium | 13th month (year-end bonus) | One month's salary for white-collar employees under joint committee 200; other joint committees set their own rules | By December |
| Italy | 13th (tredicesima) and, under some agreements, 14th (quattordicesima) | Under the commerce and services agreement, one month's actual pay each, pro-rated | Commerce agreement: 13th on Christmas Eve, 14th on 1 July |
Our country guides show no statutory 13th-month payment in Australia, Canada, Germany, Hong Kong, Ireland, Poland, Singapore, South Africa, Sweden, Switzerland, United Arab Emirates, United Kingdom. A 13th month, Christmas bonus or Annual Wage Supplement can still be due under the employment contract. In Hong Kong, for contracts made after 27 June 1997, an annual payment is presumed to be contractual unless it's shown to be discretionary.
- Budget on annual pay. In Portugal and Spain a monthly salary is paid 14 times; in Argentina, Brazil, Colombia and the Philippines, the mandatory extra payment adds about one month's salary a year.
- Employer contributions can apply to it too: in Brazil and Portugal, for example, social security is charged on the extra payments as well. See the Employer Cost Index.
- Ask your EOR how it bills them: whether the monthly quote already includes the extra payments, or they are charged when they fall due.
Which countries require a 13th-month salary by law?
Is 13th-month pay mandatory in the Philippines?
Is the aguinaldo mandatory in Mexico?
Do Spain and Portugal pay 14 salaries a year?
Is a 13th-month salary required in Germany?
Is 13th-month pay required in Italy?
- 1Argentina: Ley de Contrato de Trabajo (Law 20.744)
Argentina.gob.ar (InfoLEG)
Consolidated text including Law 27.802 (6 March 2026): trial period (art. 92 bis), aguinaldo (arts. 121–122), vacation (arts. 150–155), overtime (arts. 197 bis, 201), notice (arts. 231–233) and severance (art. 245).
- 2Brazil: Lei nº 4.090/1962 (13th salary, gratificação de Natal)
Presidência da República (planalto.gov.br)
Art. 1: 1/12 of December pay for each month of service.
- 3Brazil: Constituição Federal, art. 7º
Presidência da República (planalto.gov.br)
VIII: 13th salary; XIII: 8 hours a day and 44 a week; XVI: overtime at least 50% extra; XVII: paid annual leave with at least one-third extra; XVIII: 120 days' maternity leave.
- 4Colombia: Código Sustantivo del Trabajo
SecretarÃa del Senado (Colombia)
Labour code: hours, vacation, prima, cesantÃas, termination indemnities.
- 5Mexico: Federal Labour Law (Ley Federal del Trabajo)
Cámara de Diputados
Consolidated text, last reform DOF 14-05-2026: subcontracting (arts. 12–15), written conditions and contract duration (arts. 24, 35, 37), probation (art. 39-A), dismissal and compensation (arts. 47–50), working time, vacation, aguinaldo, PTU (art. 127) and seniority premium (art. 162).
- 6Philippines: Labor Advisory No. 13, s. 2024: Guidelines on the payment of thirteenth-month pay
Department of Labor and Employment (DOLE), Bureau of Working Conditions
At least one twelfth of total basic salary earned in the calendar year, paid on or before 24 December.
- 7Portugal: Labour Code (Código do Trabalho), Law 7/2009, consolidated
Diário da República
Arts. 40 (parental leave), 112 (probation), 131 (training), 140–149 (fixed-term contracts), 168 (telework expenses), 203, 228 and 268 (working time and overtime), 234–239 (holidays and leave), 263–264 (allowances), 351–373 (dismissal and compensation) and 400 (resignation notice).
- 8Spain: Workers' Statute (Estatuto de los Trabajadores), consolidated text
BoletÃn Oficial del Estado (BOE)
Arts. 8.3 (contract notification), 14 (probation), 15 (fixed-term contracts), 31 (extra payments), 34 (working time and time recording), 37.2 (public holidays), 38 (annual leave), 43 (worker transfer), 48.4 (birth leave), 49.1.d (resignation), 52–54 and 56 (dismissal). Consolidated text updated 3 October 2026.
- 9Netherlands: Wet minimumloon en minimumvakantiebijslag, articles 15 and 17
Wetten.nl (Government of the Netherlands)
Holiday allowance of at least 8% of wages (version in force from 1 July 2026), on pay up to three times the minimum wage.
- 10Austria: Entgelt: Sonderzahlungen
Unternehmensserviceportal
Special payments are due only if the collective agreement provides for them; most provide a holiday bonus and Christmas bonus (13th and 14th salary).
- 11Belgium: Commission paritaire auxiliaire pour employés (CP 200): fiche d'information
FPS Employment, Labour and Social Dialogue
Pay scales indexed by 2.21% in January 2026; year-end bonus equal to one month's salary (CCT of 9 June 2016, as amended).
- 12Italy: CCNL Terziario, Distribuzione e Servizi (CNEL code H011)
CNEL – Archivio dei contratti collettivi
Consolidated text (Testo Unico 30 March 2015, as deposited with the 2019 renewal): probation (art. 121), 13th and 14th salaries (arts. 220–221), notice (arts. 247–248). These articles were not among those amended by the 22 March 2024 renewal.