Mandatory December Bonuses: Global Employer Obligations for 2026

Discover which countries require a 13th-month or Christmas bonus at the end of 2026, with payment dates, methods, and legal notes.

In some countries, employers are legally required to pay a mandatory bonus, often called a “13th month salary,” “SAC,” or “Christmas bonus”, at the end of the calendar year. This article outlines:

1. Which countries have mandatory year-end bonuses,
2. Whether the bonus is paid with the salary or separately, and
3. The applicable payment dates.

If a country does not appear in the table, it means that no mandatory December bonus applies.

Latin America

Europe

Africa

Asia-Pacific

Notes

• Some year-end bonuses are paid in November (for example in Austria, Brazil, Iceland and Portugal). These are included above so you can see the full schedule.
• Where a bonus is paid in 12 monthly instalments, the date shown is the December instalment, paid with your December salary.
• Where a country has more than one employing entity with different dates, the entity is shown next to each date. Your employing entity is shown on your employment contract and payslip.
• In Mexico and the Philippines, the bonus is calculated from everything the employee is paid during the year. Pay items submitted and approved by 4 Dec 2026 are included in the bonus paid on 15 Dec 2026. Items submitted and approved from 5 to 10 Dec 2026 are paid with the Pay Period 2 salary, and the bonus is recalculated at the same time. Any difference is paid with the Pay Period 2 salary: 30 Dec 2026 in Mexico and 29 Dec 2026 in the Philippines.