This article is for business clients with Deel EOR employees in countries that mandate irregular or additional payments. These payments are included 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.
Austria
Employees are entitled to a 13th and a 14th salary.
These two additional payments will be made in June and November. The 13th and 14th salary are part of the employee's Gross Salary.
These additional salaries are extra employer costs.
Belgium
Employees are entitled to four additional payments made in May, June, and December.
The Double Holiday Pay, referred to as the 13th Salary on the employee's payslip, is made in May and is equal to 92% of the average salary for 1 month from the previous calendar year. The accrual for this payment is based on the previous working year. The Double Holiday Pay is taxed as regular salary.
The Eco Voucher and the Annual/Sectoral Premium are two mandatory additional annual payments amounting to EUR 250 + fees and EUR 307.94 respectively. These payments are made in May. While the Eco Voucher is tax-free, the Annual/Sectoral Premium is taxed as regular salary. In the payslip, these payments are referred to as Ecocheks and Annual premium respectively.
The End of Year Premium, referred to as the 14th Salary on employee payslips, is made in December and is equal to the average one-month salary of the current calendar year. This payment accrues monthly. The End of Year Premium is taxed as regular salary.
Brazil
Brazilian employees are entitled to 13 salary payments per year, as well as a holiday allowance.
An additional invoice will be generated once a year to cover the 13th salary payment and holiday allowance upon payment to the employee. These items are subject to employer tax.
The payroll for the 13th salary payment will occur once a year.
Colombia
Employees will receive a 13th salary payment.
This service bonus is paid out in two payments during the year. The first half of the payment is made no later than the last day of June, and the second half has to be paid no later than December 20th.
An invoice for this extra irregular payment will be generated every month.
Costa Rica
Employees are entitled to a 13th salary payment, which is acrrued monthly and will be in included in the invoice.
This extra payment accrues monthly at a rate of 8.33% of the monthly gross salary.
It is paid in November or December.
Denmark
Employees will receive a 13th salary payment.
An invoice for this extra irregular payment will be generated every month.
Holiday Pay is accrued at 12.5% of monthly salary, every month. Any leftover holiday time that the employee does not use is paid out at the end of each year.
Dominican Republic
Employees earn an untaxed 13th salary, but it is a proportional payment. This means that the additional payment is according to the amount of time worked, from months 1-12.
The extra payment is made in December, and an invoice will be generated.
This additional salary is an employer expense.
Finland
Employees receive a special 'holiday bonus'.
There will be additional payments made in both May and September, which are approximately a half month's salary.
This will be invoiced to the client in the month that the employee takes their holiday.
There may be cases where the bonus is not required by law, depending on the scope of the employee's role.
France
Employees are entitled to leave and a monthly vacation.
The Vacation and leave allowance is 11% accrued every month, and is included in the monthly invoice.
This is paid out to the employee every month when payroll is run.
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.
Greece
Employees in Greece are entitled to three additional payments a year:
- Christmas Bonus: A full month's salary multiplied by 1.04166, paid by December 21
-
Easter Bonus: Half a month's salary multiplied by 1.04166 paid by Holy Wednesday:
- 2023: April 12
- 2024: April 24
- Holiday Bonus: Approximately half a month's salary (12.5 days), paid by July 31
These payments are prorated for new employees and employees on leave.
They are not included in an employee's gross monthly salary and they are paid out on specific dates.
At offboarding, these payments are pro-rated to the employees.
Honduras
Employees are entitled to a 13th and 14th salary payment.
These two extra salaries accrue monthly at the rate of 16.67%.
Employees receive the additional salaries in two payments: June and December.
Mexico
Employees are entitled an end-of-year bonus, and a vaction bonus.
The payment for the end-of-year bonus is due at the end of the year.
The payment of the vacation bonus is due after one year of employment.
An invoice will be generated monthly.
Mauritius
Employees are entitled to a 13th salary payment. It is part of an employee's Gross Salary.
Netherlands
Employees in the Netherlands enjoy a mandatory holiday accrual that is paid monthly by the employer.
Any leftover holiday time for the month is paid out to the employee.
Norway
Employees are entitled to an end-of-year bonus for unused holiday time.
There is an accrual for holiday pay at 12% per month. At the end of the year, the employer must pay out the employee for whatever remains in their holiday balance account.
An invoice will be generated at the end of the year.
Pakistan
Employees are entitled to a 13th salary payment.
Deel spreads this additional payment out over the year, so the bonus salary is always included as part of an employee's monthly salary.
The 13th salary payment is taxed normally.
Panama
Employees are entitled a 13th salary, that is accrued monthly and paid out to the employee in three equal payments.
One-third of the extra salary is paid to the employee on April 15th ; one-third of the extra salary is paid on August 15th; and one-third of the extra salary is paid on December 15th.
An invoice is generated monthly.
Peru
Employees are entitled to a 13th and 14th salary that accrue monthly as an additional employer cost.
This salary is accrued monthly at the rate of 16.67% of one month's salary.
The 13th and 14th salaries are paid out to the employee in two payments.
One payment is paid on July 15th, and another payment is made on December 15th.
The client will be invoiced twice a year, when the payments are made.
In addition to these payments, there is an extra 1.5% accrued monthly that represents 9% of the bonus for a health benefit.
Philippines
Employees are entitled to a 13th salary payment and vacation accrual.
The additional salary payment is made in December and is an additional employer cost.
Employees in the Philippines also enjoy a mandatory holiday accrual that is paid out at the end of the year by the employer.
An invoice is generated monthly for these irregular payments.
Portugal
There is a mandatory 13th and 14th salary payment every year.
These are paid on a monthly basis, per Deel's policy, however, employees can say that they do not want to receive proportional payments if they would prefer to receive the amount in full.
There are no additional employer costs for the extra salaries. The payments are part of the Gross Salary.
Sweden
Employees are entitled to a 'vacation allowance' for each day of holiday taken, up to a maximum of 25 days per year.
The daily allowance is calculated as 0.8% of the employee’s monthly salary.
The employee salary quote does not include the holiday allowance, since clients are billed only when an employee uses holiday time. Employer taxes will apply.
The invoice is generated when a employee uses vacation days.
Spain
Employees in Spain are entitled to a 13th and 14th salary payment every year, which are included in an employee's annual gross salary.
Deel spreads out these extra two months of salary on a monthly schedule, so 1/12 of the 13th and 14th salary payments are always included as part of an employee's monthly salary.
The monthly payments for the 13th and 14th salaries amount to 1/12 of 1 month's salary (calculated as gross annual salary divided by 14) and have the same employer costs as the employee's salary.
For employees, the the 13th and 14th salaries are taxed, but not subject to employee social security contributions.
At offboarding, these payments are pro-rated to the employees.
Tunisia
Employees hired with indefinite contracts are entitled to a 13th salary payment every year.
This is accrued at 8.33% of the monthly salary.
The amount for each year will be calculated in December and an invoice will be generated.
The payment will be made in February.
Whatever is accrued will also be paid out in the case of a contract termination.
United Arab Emirates
There is a monthly accrual of the service benefit which is paid out at the end of the year, or when the contract with the employee is terminated.
Uruguay
Employees are entitled to a 13th and 14th salary payment.
The '13th salary' payment is spread across two months: one payment will be made in June, and one payment is made in December. These are additional employer costs and invoices will be generated.
The '14th salary' is paid out when the employee takes their annual vacation. An invoice will be generated.