This article is for business clients with Deel EOR employees in countries that mandate irregular or additional payments. These payments are included in Deel quotes and in the Employee Cost Calculator.

What Is an Irregular Payment or Bonus Payment?

Many countries mandate irregular payments that occur during the year.

This can be a mandatory 13th - and in some cases a 14th - salary payment, a holiday bonus, vacation accrual, and other kinds of additional payments.

In some countries, these payments may occur as a lump sum, and in others, they may occur at different times of the year.

Select a country from the list below to learn more about irregular payments.

[DROPDOWN]Country

[DROPDOWN-OPTION]Argentina

Employees in Argentina receive an additional payment each year known as the 13th salary, or Aguinaldo (SAC).

The 13th month salary is a mandatory payment equivalent to one-twelfth of the annual gross salary. This payment is made in two installments: 50% in June and 50% in December.

The 13th month salary is not included in the employee's annual gross salary and it is subject to the same employer costs as regular salary. For employees, this payment is taxed as salary and subject to all statutory deductions.

[DROPDOWN-OPTION]Austria

Employees in Austria receive two additional payments each year: a 13th month salary and a 14th month salary.

The 13th month salary, known as Weihnachtsgeld, is a mandatory payment equivalent to one-fourteenth of the annual gross salary. Employees who have worked less than a full year receive a prorated amount. This payment is typically made in June, or in December for employees hired after June.

The 14th month salary, known as Urlaubsgeld, is also mandatory and amounts to one-fourteenth of the annual gross salary. Part-time or partial-year employees receive a prorated amount. This payment is made in November, or in December for employees hired in December.

Both the 13th and 14th month salaries are included in the annual gross salary and appear as separate line items on the payslip. Employers incur a 20.48% social security contribution on these payments, up to an annual threshold of €12,120. For employees, the payments are subject to 17.07% social security deductions and taxed differently than the gross salary: the first €620 of each payment is tax-free, the next portion, up to the Jahressechstel threshold of €2,447 (for 2024), is taxed at 6%, and any amount above this threshold is taxed as regular salary. The payments are prorated upon termination.

[DROPDOWN-OPTION]Bangladesh

Employees in Bangladesh receive an additional payment each year known as the Festival Bonus.

The Festival Bonus is a mandatory payment equivalent to one-twelfth of the annual gross salary, excluding fixed allowances. Employees who work part-time or for less than a full year receive a prorated amount. This payment is made monthly in 12 installments.

The Festival Bonus is not included in the employee's annual gross salary. It incurs the same employer costs as regular salary. For employees, this payment is taxed as salary and is subject to all statutory deductions. It is prorated upon both onboarding and offboarding.

[DROPDOWN-OPTION]Belgium

In Belgium, there are several mandatory payments in addition to the contractual gross salary for EOR employees, as per the Collective Bargaining Agreement.

The holiday allowance is paid annually in May and amounts to 92% of one month's salary for employees with at least 12 months of service and is pro-rated for employees with less than 12.

The Eco Voucher and the June Yearly Premium are paid annually in June and amount to EUR 250 and EUR 312.50 each. The Eco Voucher and the Sectoral premium are prorated based on the days worked in the 12 months prior to June 1.

Employees with at least 6 months of service are entitled to receive the 13th salary or End of year premium in December. The End of year premium amounts to one month's salary for employees with 12 months of service and prorated for employees with more than six months but less than 12.

[DROPDOWN-OPTION]Bolivia

In Bolivia, employees receive several mandatory payments in addition to their regular gross salary.

The 13th salary (Aguinaldo de Navidad) is an annual payment intended to support employees financially during the holiday season. It amounts to 1/12 of the annual gross salary and is tax-free. Employees must have at least three months of service to be eligible. This payment is made before December 20 each year and is not included in the employee’s annual gross salary. It is not paid at onboarding or offboarding.

The Bonus Compensation "Esfuerzo por Bolivia" is a conditional payment granted if Bolivia’s GDP increases by more than 4.5% in the 12-month period leading up to September. If triggered, all employees receive an additional tax-free payment equal to 1/12 of their annual gross salary. This bonus is paid annually in May, depending on a government decree.

The Annual Premium (Prima Anual) is a profit-based payment distributed between December and May. It is mandatory but only paid if the employer generates profits in the previous fiscal year. The total amount allocated is 25% of the company’s profit, divided among eligible employees, up to a maximum of one month’s salary. Employees must have at least three months of service to qualify. This payment is tax-free.

The Seniority Bonus (Bono de Antigüedad) is a monthly payment awarded to employees with at least two years of continuous service with the same employer. The bonus is calculated as a percentage of three times the national minimum wage, increasing with years of service:

2 to 4 years: 5%
5 to 7 years: 11%
8 to 10 years: 18%
11 to 14 years: 26%
15 to 19 years: 34%
20 to 24 years: 42%
25+ years: 50%

As of February 2025, the minimum seniority bonus for employees with 2 to 4 years of service is BOP 375. This payment is taxed as salary and included in monthly payroll.

[DROPDOWN-OPTION]Brazil

Employees are entitled to receive the additional payment of the 113th salary, Vacation Bonus and Abono Pecuniário (if applicable). An additional mandatory payment known as CBA/Union Bonus applies to EOR employees, as per the Collective Bargaining Agreement.

The 13th month salary is a mandatory payment for employees who have worked a full year, equivalent to one month’s salary. Employees who work less than 12 months receive a prorated amount. This payment is made in two installments: 50% in November and 50% in December, and is invoiced when paid. Standard employer costs and employee deductions apply.

After one year, Brazilian employees receive a mandatory Vacation Bonus of 1/3 of their monthly salary, paid before their vacation. During vacation, employees receive 133.33% of their salary. Employees can also convert up to 10 days of vacation into cash (Abono Pecuniário). These payments are invoiced off-cycle, with standard employer costs and taxes applied.

The CBA/Union Bonus is a mandatory payment for EOR employees who have worked a full year. The amount is set by the Collective Bargaining Agreement and therefore subject to changes. For 2025, the CBA/Union Bonus is BRL 330.88 a year. Employees who work less than 12 months receive a prorated amount. This payment is made in two installments: 50% in August and 50% in March, and is invoiced when paid. Standard employer costs and employee deductions apply.

[DROPDOWN-OPTION]Chile

Employees in Chile are entitled to an additional payment: the Legal Profit Sharing (Participación en las Utilidades).

The Legal Profit Sharing is an additional payment mandated by law. It is calculated as 25% of the annual remuneration/12 per month, up to a maximum of 4.75 times the country minimum salary/12, or CLP 197,917 per month. All employees receive this payment. This payment is not included in the employee's salary and it is prorated at offboarding.

[DROPDOWN-OPTION]Colombia

Employees in Colombia under ordinary salaries are entitled to additional mandatory payments a year: the 13th salary (Legal Service Bonus), 14th salary (Cesantía), and interest on the Cesantía. These payments do not apply for employees under integral salaries.

Employees in Colombia with an ordinary salary receive a mandatory 13th salary, also known as the Legal Service Bonus. This bonus is equivalent to one month’s salary, calculated as 1/12 of the employee's total annual earnings, including bonuses, overtime, and allowances. It is paid in two installments: 50% by June 30 and 50% by December 20. The 13th salary is prorated for employees with less than one year of service and taxed according to a special process based on the employee’s tax procedure. Clients are invoiced twice a year when the payments are made.

Employees with an ordinary salary also receive a mandatory 14th salary, known as the Cesantía or Severance Payment. This payment is equivalent to one month’s salary, calculated as 1/12 of the employee's total annual earnings, including bonuses, overtime, and allowances. It is deposited into a special severance fund in February each year, and not directly to the employee. Additionally, employers must pay 12% interest on Cesantía directly to the employee annually in January. The 14th salary is prorated for employees with less than one year of service and is not taxed. Clients are invoiced annually when the payment is made.

[DROPDOWN-OPTION]Costa Rica

Employees in Costa Rica are entitled to a 13th salary payment, which is accrued monthly and paid in December

The 13th salary, known as Aguinaldo or Christmas bonus, is a mandatory payment equivalent to one month’s average salary, including overtime, salary in kind, commissions, and bonuses from December of the previous year to November of the current year. For employees who have been employed for less than a year, the payment is prorated based on the average salary for the year. The 13th salary is accrued monthly at a rate of 8.33% of the employee’s monthly salary and is tax-free.

This payment is made in December, before December 20 and clients are invoiced annually when the payment is made.

[DROPDOWN-OPTION]Denmark

Employees in Denmark receive two additional payments a year: the Ferietillæg (Holiday Supplement) and the Great Prayer Day Compensation Supplement. Employees may be entitled to the payment of the 5th week vacation depending on the days of vacation taken during the spending year.

Employees receive a mandatory 1% Ferietillæg (Holiday Supplement), which is 1% of their salary for the annual holiday qualifying year, including Great Prayer Day compensation, and varies with bonuses, allowances, commissions, and time off. This supplement is paid biannually in May and August, with the May payment covering the amount accrued from September to May and the August payment covering the amount accrued from June to August. It is subject to regular income tax and statutory deductions. Clients are invoiced twice a year when the payments are made.

Employees receive a mandatory Great Prayer Day Compensation Supplement due to the abolition of Great Prayer Day starting in 2024. This payment is 0.45% of the employee's gross annual salary, including allowances and pension contributions, and is paid biannually in May and August. The May payment covers the amount accrued from September to May, and the August payment covers the amount accrued from June to August. It is subject to regular income tax and statutory deductions. Clients are invoiced twice a year when the payments are made. Upon offboarding, the accrued amount is prorated and paid out.

Employees in Denmark accrue days of vacation from September to August the following year, earning 2.08 vacation days per month, totaling 25 days a year. Employees who have days of vacation left by the end of the spending year are entitled to the payment for a maximum of 5 days, only applicable for the vacation days above the 4th vacation week, known as 5th week vacation. If applicable, this payment is made in March and is subject to regular income tax and statutory deductions. Any vacation days exceeding 5 will be lost and paid to the Arbejdsmarked Feriekonto in November.

[DROPDOWN-OPTION]Dominican Republic

Employees in the Dominican Republic receive two mandatory payments: the 13th Salary (Sueldo de Navidad) and the Profit Sharing Bonus (Participación en los Beneficios).

The 13th salary is a mandatory payment for employees who have worked for the employer for 12 months. Employees who have worked less than a full year receive a prorated amount based on their time worked. The payment is calculated as 1/12 of the employee’s annual gross salary and it is not included in the employee's annual gross salary. It must be paid annually by December 20 and it is prorated at offboarding.

The Profit Sharing Bonus is a mandatory payment designed to share a portion of the company's profits with employees, as required by law. It is due to all employees who were employed during the year for which profits are being calculated. Employees hired during the current year will only be eligible for this payment in the subsequent year. The payment is calculated as 10% of the company's net profits for the previous fiscal year, divided among all eligible employees. The maximum amounts are determined by length of service and up to 60 days of ordinary salary for employees with more than 3 years of continuous service. The payment is made annually between May 1 and June 15 and it is prorated at offboarding for employees meeting the eligibility requirements.

[DROPDOWN-OPTION]Ecuador

Employees in Ecuador receive four mandatory payments each year: the 13th salary (Décimo Tercer Sueldo or Christmas Bonus), the 14th salary (Décimo Cuarto Sueldo or Educational Bonus), the Reserve Fund (Fondos de Reserva), and the Profit-sharing Bonus (Utilidades).

The 13th salary, or Christmas Bonus, is a mandatory payment intended to support employees financially during the holiday season. It is paid to employees who have worked between December of the previous year and November of the current year. Employees who have worked less than a full year receive a prorated amount based on their time worked. The payment is calculated as 1/12 of the employee’s annual gross salary, including bonuses, overtime, and other taxable benefits. The payment is made annually by December 24 or can be distributed monthly upon the employee’s request. This payment is prorated at offboarding.

The 14th salary, or Educational Bonus, is a mandatory payment intended to support employees with education-related expenses. It is paid to all employees, and the amount is equivalent to 1 basic unified salary, which is US$ 460 for 2024 and US$ 470 for 2025. This payment is made annually, by March 15 for employees in coastal and island regions, and by August 15 for employees in the Amazon and mountain regions. This payment is prorated at offboarding.

The Reserve Fund is a mandatory payment designed to provide employees with financial security. Employees who are in their second year of employment or beyond receive the Reserve Fund payment. It is calculated as 1/12 of the employee’s annual gross salary, including bonuses, allowances, and overtime earned between December of the previous year and November of the current year. The payment is non-taxable and made in 12 monthly installments for EOR employees. This payment is prorated at offboarding.

The Profit-sharing Bonus is a mandatory payment based on company profits. All employees who worked for the company during the previous year are entitled to receive this bonus, provided the company made profits. The bonus is calculated as 15% of the corporate net income, which is divided among all eligible employees. The payment is made annually in April and it is prorated for at offboarding.

[DROPDOWN-OPTION]Finland

There is no specific provision for a 13th or 14th month salary in Finland.

[DROPDOWN-OPTION]France

Employees are entitled to paid leave and a monthly vacation.

The vacation and leave pay is calculated as either the maintenance of the salary during the leave or 10% of all gross salary for the reference year, whatever is most beneficial to the employee. Accrual of paid leave is included in the monthly invoice and paid to employees when the leave is taken.

[DROPDOWN-OPTION]Greece

Employees in Greece receive three mandatory payments each year: the Easter Bonus, the Holiday Bonus, and the Christmas Bonus.

The Easter Bonus is a mandatory payment intended to support employees financially during the Easter period. It is paid to employees who have worked from January 1 to April 30 of the current year. Employees who have worked less than this period receive a prorated amount based on the time worked.

The payment is calculated as half a month’s gross salary, including bonuses and allowances, and is multiplied by 1.04166. The payment is made annually on or before Holy Wednesday.

The Holiday Bonus is a mandatory payment to support employees during their vacation period. It is paid to employees who have worked approximately 6.5 months in the company. Employees who have worked less receive a prorated amount. The payment is equivalent to the salary for 12.5 working days, including bonuses and allowances. It is paid annually by July 31.

The Christmas Bonus is a mandatory payment intended to provide financial support during the holiday season. It is paid to employees who have worked from May 1 to December 31 of the current year. Employees who have worked less receive a prorated amount based on their time worked. The payment is calculated as one month’s gross salary, including bonuses and allowances, and is multiplied by 1.04166. It is paid annually by December 21.

These payments are prorated at offboarding to employees who meet the eligibility requirements.

[DROPDOWN-OPTION]Guatemala

Employees in Guatemala are entitled to two mandatory additional payments: the 13th salary (Aguinaldo or Bono 13) and the 14th salary (Bono 14).

The 13th salary, known locally as Aguinaldo or Bono 13, is a statutory payment provided to all employees in Guatemala. It is paid annually in December and is equivalent to one month's salary, calculated as the average salary earned from December 1 to November 30 of the preceding year. Employees who have worked less than 12 months during this period receive a prorated amount. This payment is not included in the employee’s annual gross salary and is prorated at offboarding.

The 14th salary, known as Bono 14, is another mandatory payment in Guatemala, paid annually in July. It is equivalent to one month's salary, calculated as the average salary earned from July 1 to June 30 of the preceding year. Employees who have worked less than 12 months during this period receive a prorated amount. This payment is not included in the employee’s annual gross salary and is prorated at offboarding.

[DROPDOWN-OPTION]Honduras

Employees in Honduras receive two mandatory payments each year: the 13th Salary (Decimotercer Mes de Salario) and the 14th Salary (Decimocuarto Mes de Salario).

The 13th salary in Honduras, also known as Decimotercer Mes de Salario, is a mandatory payment designed to support employees financially during the holiday season. Employees who have worked for 12 months are entitled to receive the full payment, while those with less service receive a prorated amount based on the time worked. The payment is calculated as one month’s salary, based on the average salary earned between January and December of the current year. The payment is made annually in December.

The 14th salary, or Decimocuarto Mes de Salario, is another mandatory payment intended to support employees with mid-year expenses. Employees who have worked for 12 months are entitled to the full amount, while those with less service receive a prorated amount based on their time worked. The payment is equivalent to one month’s salary, based on the average salary earned between July of the previous year and June of the current year. It is paid annually in June.

These payments are not included in the annual gross salary and are prorated at offboarding.

[DROPDOWN-OPTION]Iceland

Employees are entitled to a 13th and 14th salary payment.

One extra payment is made in June, and one extra payment is made in November.

Invoices will be generated when the extra payments are made in June and November, respectively.

[DROPDOWN-OPTION]Indonesia

Employees in Indonesia receive a mandatory payment known as the Religious Holiday Allowance (Tunjangan Hari Raya or THR) to support them financially during Eid Al Fitr.

The Religious Holiday Allowance in Indonesia is a mandatory payment calculated as 1/12 of the employee’s annual gross salary, including fixed allowances. The payment is made annually, at least 7 days before Eid Al Fitr, typically between March and April. Employees who have worked for the employer for 12 months are entitled to receive the full THR payment, while those who have worked at least 1 month but less than 12 months will receive a prorated amount. The THR is not included in the employee’s annual gross salary. Treatment at offboarding varies depending on the end date and termination type.

[DROPDOWN-OPTION]Israel

Employees in Israel receive a mandatory payment known as Convalescence Pay/Seniority Pay (Dmei Havraa), which provides financial support based on their seniority with the employer.

The Convalescence Pay is a mandatory payment in Israel, designed to provide additional financial support to employees based on their years of service with the company. Employees who have worked for the employer for at least 12 months are entitled to this payment, which is calculated as NIS 418 multiplied by the applicable number of convalescence days. The number of convalescence days depends on the employee's seniority within the company. The payment is made annually in July and it is not included in the employee’s annual gross salary. At offboarding, the payment is prorated for employees meeting the eligibility requirements.

[DROPDOWN-OPTION]Italy

Employees in Italy receive two mandatory payments each year: the 13th Salary (Tredicesima) and the 14th Salary (Quattordicesima).

The 13th salary and the 14th Salary are mandatory payments calculated as 1/14 of the employee’s annual gross salary each. For EOR employees, they are distributed in 12 monthly installments. Employees who have worked for at least 15 days during the month of reference are entitled to receive the full payment, while those with less service receive a prorated amount based on the time worked.

These payments are included in the employee’s annual gross salary and are prorated at offboarding to employees who are employed for at least 15 days during the month of reference.

[DROPDOWN-OPTION]Malta

Employees in Malta receive four mandatory bonus payments annually under the Wage Regulation Orders outlined in the Employment and Industrial Relations Act. These bonuses include two statutory government bonuses of €121.16 in March and September and two statutory government bonuses of €135.10 in June and December.

The semi-annual March and September government bonuses are paid twice a year, amounting to €121.16 each. The March payment is based on the number of working weeks from the previous September, and the September payment is based on the weeks worked since March. These allowances are prorated for employees with less than six months of service and for part-time employees.

The semi-annual June and December government bonuses are paid twice a year, with each payment amounting to €135.10. The June bonus is calculated based on calendar days worked from the previous December, while the December bonus is based on the days worked since June. These bonuses are prorated similarly for employees with less than six months of service and part-time employees.

All these payments are not included in the employee’s annual gross salary and are prorated at offboarding.

[DROPDOWN-OPTION]Mauritius

Employees in Mauritius receive a mandatory 13th salary as an additional payment each year.

The 13th salary is paid to all employees active by December 31 receive this payment, pro-rated to the months worked during the year. The amount varies depending on the employee's basic salary:

If the employee's basic salary is up to MUR 100,000: the 13th salary is calculated as 1/12 of the annual gross earnings, prorated to the months worked during the year
If the employee's basic salary exceeds MUR 100,000: the 13th salary is calculated as 1/12 of the December's basic salary multiplied by the months of continuous employment during the year.

At offboarding, the 13th salary is paid prorated with the last payment to employees who worked for the employer at least 8 months during the year. Employees with less than 8 months of service do not receive the payment.

[DROPDOWN-OPTION]Mexico

Employees in Mexico receive three additional payments each year: a vacation bonus, a year-end bonus, and a profit-sharing payment.

The vacation bonus, known as Prima Vacacional, is a mandatory payment provided to employees during their annual vacation period. It is intended to offer financial support while employees take their legally mandated vacation days. Employees who have completed a full year of service are entitled to the full bonus, while those with less than one year of service receive a prorated amount. The amount is 25% of the employee’s daily wage for the number of vacation days taken. This payment is typically made on the employee’s anniversary date and invoiced in the payment month.

The year-end bonus, known as Aguinaldo, is a mandatory payment that amounts to 15 days of salary for full-year employees. Employees who work part-time or for less than a full year receive a prorated amount. This payment is made between December 15 and 20 each year.

The profit-sharing payment, known as Participación de los Trabajadores en las Utilidades (PTU), is a mandatory distribution of 10% of the company’s taxable profits to employees. Employees who have worked at least 60 days during the fiscal year are eligible. The final amount an employee receives depends on their salary and the days worked during the fiscal year. The payment is made annually, typically in May or June, 60 days after the annual tax submission.

These payments are not included in the employee's annual gross salary and they are prorated upon termination. Employers incur the same costs as for regular salary, including a 3% local tax on the gross amount. For employees, these payments are taxed as salary but are partially tax-exempt and subject to all statutory deductions.

[DROPDOWN-OPTION]Morocco

Employees in Morocco receive a mandatory seniority pay (Prime de Seniorité) to recognize their long-term service with the same employer.

The seniority pay is a statutory bonus paid to employees who have worked for at least two years of continuous service with the same employer. The amount is calculated as a percentage of the employee's basic salary, increasing with the length of service:

After 2 years: 5% of 1 month's basic salary
After 5 years: 10% of 1 month's basic salary
After 12 years: 15% of 1 month's basic salary
After 20 years: 20% of 1 month's basic salary
After 25 years: 25% of 1 month's basic salary

This payment is made annually on the employee's service anniversary and is not included in the employee's annual gross salary.

[DROPDOWN-OPTION]Netherlands

Employees in the Netherlands are entitled to a statutory holiday allowance (vakantiegeld/vakantietoeslag in Dutch). While it is named ‘holiday allowance’, it is not connected to holiday accrual, nor holidays taken within the month.

The holiday allowance is 8% of the employee's base salary.

At Deel, holiday allowance is paid monthly and is calculated as 8% of the monthly base salary each month. For Deel EOR employees, the holiday allowance is included in the annual gross salary and it is invoiced and paid monthly as 8% of the employee's base monthly salary.

[DROPDOWN-OPTION]North Macedonia

Employees in North Macedonia receive two mandatory payments: the compensation for past work service and the annual vacation allowance. Additionally, employees may be entitled to the reimbursement for non-used vacation days and a bonus for overtime work above 150 hours.

The compensation for past work service is a monthly payment designed to reward employees based on their years of work experience. It is calculated as 0.5% of the base monthly gross salary, multiplied by the total years worked. This payment is made monthly, it is not included in the employee's gross salary and it is prorated at offboarding.

The annual vacation allowance is a payment made annually in December. Employees must have worked for at least six months in the calendar year to qualify. The amount ranges between 40% to 80% of the average net salary in North Macedonia published in the 3 months prior to the payment, with 2023 amounts varying from MKD 14,740 to MKD 40,965. This payment is made through the Public Revenue Office’s e-PDD system, it is not included in the employee's gross salary and it is prorated at offboarding.

According to Article 145 of the Labor Relations Law, employees are entitled to reimbursement for non-used vacation days at the time of termination, provided the employee had requested the vacation but it was not approved.

As per Article 117 of the Labor Relations Law, overtime work is restricted to 8 hours per week and a maximum of 190 hours per year. The bonus for overtime work above 150 hours is awarded annually if employees exceed 150 hours of overtime in a year. The employer must pay an additional bonus equal to one average salary in North Macedonia if the employee worked over 150 hours of overtime and was not absent from work for more than 21 days during the year.

[DROPDOWN-OPTION]Norway

Employees in Norway are entitled to the payout of Holiday Pay (Feriepenger) as a mandatory payment, which provides financial support during their vacation instead of receiving their regular salary. The holiday pay is accrued from the previous year and any remaining balance is generally paid out in June.

Holiday pay (Feriepenger) is calculated based on the employee’s total annual remuneration from the previous year. Employees accrue holiday pay throughout the year, with 12% of their total earnings accrued for employees under 60 years old and 14.3% for those over 60, when employees take vacation, the holiday pay accrued provides financial support during their vacation instead of receiving their regular salary. The remaining balance is paid out in June, and the June payslip includes the holiday pay from the previous year minus a deduction for 25 days of vacation. Employees in their first year of employment in Norway do not receive this payment, as it is accrued from the previous year. The holiday pay is prorated for part-time employees. The holiday pay is not included in the employee's gross salary and it is prorated at offboarding.

[DROPDOWN-OPTION]Pakistan

Employees in Pakistan receive a 13th Salary, which is a mandatory payment aimed at providing financial support to employees during the year. At Deel, this bonus is paid on a monthly basis for EOR employees.

The 13th Salary is calculated as 1/12 of the annual gross salary, excluding fixed allowances. It is distributed monthly in 12 installments. This payment is not part of the employee's annual salary. All employees receive this payment and it is prorated during onboarding and offboarding.

[DROPDOWN-OPTION]Panama

Employees in Panama receive a mandatory 13th Salary, known as Décimo Tercer Mes, to support them financially throughout the year.

The 13th salary is paid in three installments by April 15, August 15, and December 15. Employees must work for at least one month to be eligible for part of the payment. The amount is calculated as 1/12 of the annual salary and distributed across these three months. This payment is not included in the employee's annual gross salary and it is prorated for employees during onboarding and offboarding.

[DROPDOWN-OPTION]Paraguay

Employees in Paraguay receive a mandatory 13th salary, commonly known as Aguinaldo or Christmas bonus, which is designed to provide financial support during the holiday season.

The 13th salary is calculated as 1/12 of the employee’s annual gross salary, including allowances, and is distributed annually in December. All employees are entitled to receive the 13th salary, with the amount prorated based on the number of months worked during the year. The payment is not included in the employee’s annual gross salary and it is prorated at offboarding.

[DROPDOWN-OPTION]Peru

In Peru, employees receive several mandatory payments in addition to their regular gross salary.

The 13th salary (Gratificación de Fiestas Patrias) is paid annually by July 15 and amounts to 1/12 of the annual gross salary plus 9%. It is not included in the employee's annual gross salary and it is prorated at offboarding.

The 14th salary (Gratificación de Fin de Año) is paid annually by December 15 and similarly amounts to 1/12 of the annual gross salary plus 9%. This payment is also not included in the employee's annual gross salary and it is prorated at offboarding.

The Compensation for Time of Service (CTS) serves as a separate fund meant to provide financial security for employees typically in case of termination or resignation and it is deposited twice a year, by November 15 and May 15 in a special CTS account. This payment is equal to one month’s salary based on the average earnings of the previous six months and is not included in the annual gross salary. Employees receive a prorated amount at offboarding.

The Profit Sharing bonus (Participación de Utilidades) is distributed annually in April to employees who worked in the year in which profits were generated are entitled to this payment, including offboarded employees. It amounts to 5% of the company’s annual profits, prorated based on the number of days worked during the fiscal year and annual salary. Like the other payments, it is not included in the employee's regular annual gross salary and it is prorated at offboarding for eligible employees.

Additionally, employees receive a holiday allowance, or vacation pay, when they take their annual vacation. This is not part of the regular annual gross salary but a separate payment when vacation is taken. This payment is equivalent to the sum of the employee's basic salary, family allowance and the average variable salary from the last 6 months divided by 30, multiplied by the number of vacation days taken.

[DROPDOWN-OPTION]Philippines

Employees in the Philippines receive a mandatory 13th Salary.

The 13th Salary (13th Month Pay) is a mandatory annual payment provided to employees by December 15. Employees who have worked for at least 30 days are eligible for this payment, which amounts to 1/12 of the annual gross salary. The 13th Month Pay is not part of the employee’s regular gross salary and it is prorated at offboarding for eligible employees.

[DROPDOWN-OPTION]Portugal

Employees in Portugal receive two additional payments each year: a 13th month salary and a 14th month salary.

The 13th salary, known as Subsídio de Férias, is a mandatory payment for employees who have worked a full year, equivalent to one month’s salary. Employees who work part-time or less than a full year receive a prorated amount.

The 14th salary, known as Subsídio de Natal, is also mandatory and amounts to one month’s salary for employees who have worked a full year. Employees who work part-time or less than a full year receive a prorated amount.

These payments are paid on a monthly basis per Deel's policy, however, employees who do not wish to receive proportional payments and would prefer to receive the amount in full can opt to receive them in full. Employees who choose to receive these payments in full will receive the 13th month salary annually in July and the 14th salary annually in December.

Both the 13th and 14th month salaries are included in the annual gross salary and are prorated upon termination. Employers incur the same costs as for regular salary. For employees, these payments are taxed as salary and subject to all statutory deductions.

[DROPDOWN-OPTION]Slovenia

Employees in Slovenia are entitled to one mandatory additional payment a year: the Annual Leave Payment (Regress).

The annual leave payment is an additional payment intended to support employees financially with their holiday expenses. This payment amounts to at least one monthly minimum wage (€1,277.72 gross for 2025), however, it can be higher based on company policies or collective agreements. For employees joining after June of the year, the payment is prorated from the start date to the end of the year. This payment is not included in the employee's annual gross salary and it is prorated at offboarding.

[DROPDOWN-OPTION]Spain

Employees in Spain receive two mandatory additional payments each year: the 13th Salary and the 14th Salary. At Deel, these payments are included in the employee's gross salary and are paid out in 12 monthly installments.

The 13th salary amounts to 1/14 of the annual gross salary and is mandatory for all EOR employees and it is prorated at onboarding and offboarding.

Similarly, the 14th salary is calculated as 1/14 of the annual gross salary and is mandatory for all EOR employees. Like the 13th salary, it is also prorated for part-time employees and during onboarding and offboarding.

[DROPDOWN-OPTION]Sweden

Employees in Sweden are entitled to regular holiday pay, variable holiday pay, and a holiday allowance for unused vacation days at offboarding.

Regular holiday pay is provided when employees take paid vacation days. It consists of 4.6% of the employee's monthly salary per vacation day, with an additional vacation supplement of 0.43%. This payment is made when the employee takes their vacation and is not included in the annual gross salary.

Variable holiday pay is an extra payment based on any variable earnings such as bonuses or overtime during the holiday qualifying year. It is calculated as 12% of the total variable payments and is paid out annually in May or at offboarding. This is a separate payment from the employee's regular gross salary.

The holiday allowance for unused vacation at offboarding is a payment made when an employee leaves the company and has unused vacation days. It is calculated as 5.03% of the employee’s monthly salary per unused vacation day and is paid along with the last salary payment or the month after offboarding.

[DROPDOWN-OPTION]Switzerland

Employees in Switzerland under the Collective Bargaining Agreement (CBA) for Deel EOR employees are entitled to a mandatory 13th salary (13. Monatslohn).

The 13th salary for EOR employees amounts to 1/13 of the annual gross salary paid monthly in 12 installments. It is included in the employee’s annual gross salary and appears as a separate line item on the payslip, without altering the total annual salary. At offboarding, this payment is prorated.

[DROPDOWN-OPTION]Tunisia

Employees in Tunisia are entitled to a 13th salary (13eme mois), which is designed to provide additional financial support, typically around the holiday season.

The 13th salary is paid to employees who have worked for their employer for at least 12 months. The amount is equivalent to one month's salary and is paid annually in January. The 13th salary is not included in the employee's annual gross salary and it is prorated at offboarding.

[DROPDOWN-OPTION]Uruguay

Employees in Uruguay are entitled to two mandatory additional payments: the 13th salary (Aguinaldo) and the 14th salary (Salario Vacacional).

13th salary is a mandatory payment provided to all employees in Uruguay and is paid in two installments, in June and December. The payment is calculated as 1 month of salary based on the average of the gross earnings (including allowances, bonuses, and 14th salary) over the six months preceding the payment. The June payment is prorated based on employment between December 1 and May 31, while the December payment is prorated based on employment between June 1 and November 30. This payment is not included in the employee's annual gross salary and it is prorated at offboarding.

14th salary is an additional payment designed to provide employees with supplemental income during their vacation. Employees accrue this salary as they accrue vacation time and receive it when they take time off. The 14th salary is calculated based on the average daily net salary and any extra income earned in the previous year. This payment is made before the vacation period starts, it is not included in the employee’s annual gross salary and it is prorated at offboarding.