Mandatory December Bonuses: Global Employer Obligations for 2025

    Discover which countries require a 13th-month or Christmas bonus in December 2025, 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 December 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

    Country

    Bonus Name

    Payment Date

    Payment Method

    ArgentinaSAC (13th salary)17-Dec-25Separate to Salary
    Brazil13th salary19-Dec-25Separate to Salary
    ColombiaPrima de Navidad19-Dec-25Separate to Salary
    Costa RicaAguinaldo19-Dec-25Separate to Salary
    GuatemalaAguinaldo10-Dec-25Separate to Salary
    MexicoAguinaldo15-Dec-25With Salary in Pay Period 1
    PeruChristmas Gratuity15-Dec-25Separate to Salary
    UruguayAguinaldo19-Dec-25Separate to Salary

    Europe

    Country

    Bonus Name

    Payment Date

    Payment Method

    Austria13th Salary01-Dec-25Separate to Salary
    Belgium13th Salary23-Dec-25With Salary
    GreeceChristmas Bonus19-Dec-25Separate to Salary
    ItalyTredicesima Mensilità23-Dec-25Bonus apportioned and paid monthly
    Malta13th Salary22-Dec-25With Salary
    PortugalChristmas Subsidy31-Dec-25Bonus apportioned and paid monthly
    SpainExtra Pay / Christmas Bonus24-Dec-25Bonus apportioned and paid monthly

    Africa

    Country

    Bonus Name

    Payment Date

    Payment Method

    Ivory Coast13th Salary23-Dec-25With Salary
    MauritiusEnd-of-Year Bonus19-Dec-25With Salary

    Asia-Pacific

    Country

    Bonus Name

    Payment Date

    Payment Method

    IndonesiaTHR18-Dec-25With Salary
    Philippines13th Salary15-Dec-25With Salary in Pay Period 1
    December 2025 Salary Payment Dates – Early Processing Notice

    Several countries will pay salaries earlier than usual in December 2025 due to holiday banking schedules. Use the tables below to confirm your country’s adjusted payment date. Countries not listed follow their standard salary payment timeline.

    How to Use This Guide

    ✅ Step 1 – Find your country

    Scroll to your region and locate your country in the table.

    ✅ Step 2 – Compare dates

    Check the “Typical Salary Payment” versus the “December 2025 Salary Payment” to understand whether your payment is earlier than usual.

    Africa

    CountryTypical Salary PaymentDecember 2025 Salary Payment
    BotswanaLast working day of the month23 Dec 2025
    Burkina FasoLast working day of the month23 Dec 2025
    Democratic Republic of CongoLast working day of the month23 Dec 2025
    EthiopiaLast working day of the month23 Dec 2025
    GhanaLast working day of the month23 Dec 2025
    Ivory CoastLast working day of the month23 Dec 2025
    LibyaLast working day of the month23 Dec 2025
    MauritiusLast working day of the month19 Dec 2025
    MoroccoLast working day of the month23 Dec 2025
    NamibiaLast working day of the month23 Dec 2025
    NigeriaLast working day of the month24 Dec 2025
    RwandaLast working day of the month23 Dec 2025
    SenegalLast working day of the month23 Dec 2025
    Sierra LeoneLast working day of the month23 Dec 2025
    South Africa25th of the month19 Dec 2025
    Swaziland/eSwatiniLast working day of the month23 Dec 2025
    TanzaniaLast working day of the month23 Dec 2025
    TunisiaLast working day of the month23 Dec 2025
    ZambiaLast working day of the month23 Dec 2025

    Europe

    CountryTypical Salary PaymentDecember 2025 Salary Payment
    AustriaLast working day of the month23 Dec 2025
    Belarus (PP2)3rd of following month31 Dec 2025
    BelgiumLast working day of the month23 Dec 2025
    BulgariaLast working day of the month23 Dec 2025
    EstoniaLast working day of the month23 Dec 2025
    GermanyLast working day of the month22 Dec 2025
    HungaryLast working day of the month23 Dec 2025
    IrelandLast working day of the month23 Dec 2025
    Isle of ManLast working day of the month19 Dec 2025
    ItalyLast working day of the month23 Dec 2025
    MaltaLast working day of the month22 Dec 2025
    Netherlands25th of the month22 Dec 2025
    RomaniaLast working day of the month23 Dec 2025
    SloveniaLast working day of the month24 Dec 2025
    Sweden25th of the month19 Dec 2025
    Switzerland25th of the month19 Dec 2025
    Ukraine (PP2)5th of following month30 Dec 2025
    United Kingdom25th of the month19 Dec 2025

    Asia

    CountryTypical Salary PaymentDecember 2025 Salary Payment
    IndonesiaLast working day of the month18 Dec 2025
    MalaysiaLast working day of the month26 Dec 2025

    Americas

    CountryTypical Payment DateDecember 2025 Salary Payment
    UruguayLast working day of the month26 Dec 2025

    Oceania

    CountryTypical Salary PaymentDecember 2025 Salary Payment
    AustraliaLast working day of the month24 Dec 2025

    Notes and Practical Tips

    • “Last working day” refers to the final local business day before public holidays.
    • If your salary is paid on the 25th of the month ordinarily and the 25th is a national holiday, your salary will be paid the last working day immediately preceding the 25th,

    Countries Not Listed Above

    If your country does not appear in the tables, your salary will follow the usual monthly cycle with no changes for December 2025.

    How to View and Download a Deposit Invoice Breakdown

    You can view your deposit invoices and download a detailed Excel breakdown from the Payroll Hub.

    A deposit invoice is generated when you onboard a new employee, covering the required deposit before their start date. You can view all of your deposit invoices and download a report showing exactly how each one was calculated.

    Before you begin

    • Admin users have full access to all deposit invoices and downloads.
    • Readonly users can view and export reports.
    • Team Manager and Team Leader users can only access reports for employees on their assigned team(s).

     

    ✅ Step 1 – Log in to the Playroll platform

    Log in to the Playroll platform using https://app.playroll.com/.

    ✅ Step 2 – Open Billing under Payroll Hub

    Select "Payroll Hub" on the left-hand side of the dashboard, then select "Billing" from the dropdown that appears.

    Left-hand navigation panel in Playroll with the Payroll Hub dropdown open and Billing highlighted

    ✅ Step 3 – Open the Deposit Invoices tab

    Select the "Deposit Invoices" tab to view all your deposit invoices, including their status, due dates, and amounts.

    Deposit Invoices tab in Playroll listing all deposit invoices with status and due dates

    ✅ Step 4 – Download the Excel breakdown

    Select the three dots on the right-hand side of the screen for the deposit invoice you want to view the breakdown for, then select "Download Excel Report".

    Deposit invoice row in Playroll with the three-dot menu open showing the Download Excel Report option

    The report breaks down exactly how the deposit invoice was calculated, including employee details, salary components, tax and contribution details, employer contributions, currency conversions, and any pro-rated amounts.

     

     

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