{"id":2627,"date":"2022-11-29T23:04:00","date_gmt":"2022-11-30T03:04:00","guid":{"rendered":"https:\/\/castillocordero.com\/salario-de-navidad\/"},"modified":"2022-11-29T23:04:00","modified_gmt":"2022-11-30T03:04:00","slug":"salario-de-navidad","status":"publish","type":"post","link":"https:\/\/castillocordero.com\/en\/salario-de-navidad\/","title":{"rendered":"THE CHRISTMAS SALARY, 13TH SALARY, EASTER BONUS OR DOUBLE SALARY IN THE DOMINICAN REPUBLIC."},"content":{"rendered":"<p class=\"wp-block-paragraph\">The time is right to talk about the long-awaited Christmas bonus, 13th salary, Easter bonus or double salary to which workers in the Dominican Republic are entitled.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although this right has been given several names in our country, in this article we will assume the name given by the Legislator in article 219 of the Labor Code, that is, Christmas Salary.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What does the Christmas bonus consist of?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Christmas bonus is a mandatory supplementary payment consisting of one-twelfth of the employee&#039;s regular annual salary. In other words, the Christmas bonus is a right guaranteed to workers in Articles 219 through 222 of the Labor Code.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Legal basis<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This right was established through the <a href=\"\/en\/\"http:>Law No. 5235 of October 25, 1959<\/a> And that, by application of Article 733 of the Labor Code of May 29, 1992, it remains in force, since it was modified by the Code in the necessary aspects, but was not repealed. I believe that the legislator should have repealed that law to avoid confusion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to the aforementioned Law 5235, this right is regulated by Articles 219, 220, 221 and 222 of the <a href=\"\/en\/\"https:>Labor Code established by Law 16-92 of May 29, 1992<\/a> and by articles 36 and 37 of Regulation No. 258-93 for the application of the Labor Code dated October 1, 1993.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Definition<\/strong><\/h3>\n\n\n\n<blockquote class=\"\\&quot;wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" has-text-align-left\\\">\n<p class=\"wp-block-paragraph\">In accordance with Article 219 of the Labor Code, we have that: <em>\u201cThe employer is obliged to pay the worker in the month of December, the Christmas salary, consisting of one-twelfth of the ordinary salary earned by the Worker in the calendar year, without prejudice to the uses and practices of the company, what is agreed in the collective agreement or the right of the employer to grant a greater sum for this concept.\u201d<\/em><\/p>\n<cite>Article 219 of the Labor Code<\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How is the Christmas bonus calculated?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To calculate the Christmas bonus, all wages received by the employee during the calendar year must be added together. This sum must then be divided by twelve (12) to obtain the amount to be paid to the employee for this purpose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to take into consideration that overtime pay and the salary corresponding to the participation in the company&#039;s profits are excluded from the payment of this salary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To illustrate this statement, let&#039;s take the example of a worker, whom we will call Juan. This worker worked for the entire year earning a monthly salary of RD$1,400,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Months worked: 12<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly salary: RD$21,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wages earned during the year: RD$21,000 x 12 = RD$252,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Christmas salary: RD$252,000 \/ 12 = RD$21,000.00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As can be seen in the previous example, the employee will receive the equivalent of a full salary. That is, in December they will receive an additional salary of RD$1,000.00. This is why the Christmas bonus is often called double pay.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if in the same company, another worker, whom we will call Pedro, was only able to work for nine and a half months (9.5 months) due to a medical leave, earning the same salary of RD$21,000, he will receive a lower amount for Christmas salary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is because, according to Article 37 of Regulation No. 258-93, it is established that: <em>\u201cThe determination of the proportion of the Christmas salary to which the worker who has not provided services during the entire year is entitled, will be made by dividing by twelve the total amount of ordinary wages accrued by the worker during the calendar year.\u201d.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Let&#039;s see:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Months worked: 9.5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly salary: RD$21,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wages earned during the year: RD$21,000 x 9.5 = RD$199,500.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Christmas salary: RD$199,500.00 \/ 12 = RD$16,625.00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another example would be an employee who started working at the company on September 15th. If this employee earns the same monthly salary of RD$21,000.00, they will be entitled to the following amount as a Christmas bonus:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Months worked: 3.5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly salary: RD$21,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wages earned during the year: RD$21,000 x 3.5 = RD$199,500.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Christmas salary: RD$73,500.00 \/ 12 = RD$6,125.00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, if an employee&#039;s contract ends before the end of the year, they are entitled to receive the proportional Christmas bonus corresponding to the time worked. This bonus is not payable until December 21st, in accordance with Article 220 of the Labor Code. For example, let&#039;s call this employee Gregory; he resigned from his job on October 15th, and his salary was RD$1,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Months worked: 10.5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly salary: RD$21,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wages earned during the year: RD$21,000 x 10.5 = RD$220,500.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Christmas salary: RD$220,500 \/ 12 = RD$18,375.00.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to note that the worker will retain their right to receive the corresponding proportion of the Christmas salary regardless of the reason for the termination of the employment contract.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the employer has the right to postpone payment of this amount until December 20th.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, most employers usually settle the amounts for this concept within the 10 days established in article 86 of the Labor Code for the payment of rights for notice and severance pay, but their obligation is limited to providing written proof of this debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To facilitate the calculation of this right, the Ministry of Labor of the Dominican Republic has made its portal available to the public. <a href=\"\/en\/\"https:>www.calculo.mt.gob.do<\/a> where you can easily, accurately and effectively calculate the amount of your Christmas bonus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You might be interested in the following video:<\/p>\n\n\n\n<figure class=\"\\\"wp-block-embed\" is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\\\"><div class=\"\\\"wp-block-embed__wrapper\\\"\">\n<iframe title=\"Christmas Bonus \u26c4 | Double Pay \ud83d\udcb0 | Easter Bonus \ud83c\udf81\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/S2acLa7cT9A?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><figcaption class=\"\\\"wp-element-caption\\\"\">Calculating Christmas salary in the Dominican Republic<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tax nature of the Christmas Bonus<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In accordance with the provisions of Article 222 of the Labor Code, <em>\u201cChristmas bonuses are not subject to taxation, seizure, assignment or sale, nor are they subject to income tax.\u201d.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At this point we must point out that the second paragraph of article 219 of the Labor Code establishes that: <em>\u201c(\u2026) in no case shall the Christmas bonus exceed the amount of five legally established minimum wages.\u201d<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whereas, Article 36 of Regulation 258-93 for the application of the Labor Code indicates that: <em>\u201cBy agreement between the parties, the employer may pay a sum greater than the equivalent of five legally established minimum wages for the concept of Christmas salary referred to in article 219 of the Labor Code.\u201d.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As can be observed, there is a contradiction between the limitation established in article 219 and the tax exemption of article 222. In that sense, through law 204-97 of October 24, 1997, a paragraph was added to article 222 so that henceforth it reads: \u201c<em>This provision applies even if the amount paid is greater than five (5) legally established minimum wages.\u201d.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, it is important to emphasize that the employer&#039;s obligation regarding the Christmas salary is to pay the equivalent of five (5) legally approved minimum wages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, in practice, employers offer salary packages to their high-income employees with a &quot;double salary&quot; guarantee, and in those cases they are obligated to pay one-twelfth of the salaries earned during the calendar year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The General Directorate of Internal Taxes (DGII) has established that for tax purposes, the Christmas bonus, in accordance with the provisions of articles 219 and 222 of the Labor Code (Law 16-92 of 05\/29\/1992, modified by Law No. 204-97 of 10\/24\/1997), is considered to be one-twelfth of the employee&#039;s annual salary, and any amount exceeding this amount will be considered as other income subject to withholding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, the Christmas salary cannot be counted for the purposes of notice, severance pay and the economic assistance provided for in article 82 of the Labor Code.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Who is entitled to a Christmas bonus?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In principle, all workers are entitled to the Christmas bonus provided for in article 219 of the Labor Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, pursuant to Article 7 of Law No. 5235 of October 25, 1959, the provisions relating to the Christmas bonus or Christmas salary shall not apply to: 1) piece-rate workers; 2) Workers for a certain time or for a specific work or service as defined in the Labor Code, whose employment contract in the month of December has a duration of less than six months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, in our country, it is customary for most employers to pay the much-desired double salary, also known as the 13th-month salary or Christmas bonus. This salary is a right earned by workers and is not a mere gratuity or gift subject to the employer&#039;s discretion. &nbsp;&nbsp;<em>&nbsp;<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>La \u00e9poca es propicia para hablar del tan esperado salario de navidad, sueldo 13, regal\u00eda pascual o doble sueldo al que tienen derecho los trabajadores en la Rep\u00fablica Dominicana. Aunque en nuestro pa\u00eds se le han asignado varios nombres a este derecho, en este art\u00edculo vamos a asumir el nombre dado por el Legislador en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[41,42,43,44,45],"class_list":["post-2627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-laboral","tag-aguinaldo","tag-doble-sueldo","tag-regalia-pascual","tag-salario-13","tag-salario-de-navidad"],"uagb_featured_image_src":{"full":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad.png",1200,630,false],"thumbnail":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad-150x150.png",150,150,true],"medium":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad-300x158.png",300,158,true],"medium_large":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad-768x403.png",768,403,true],"large":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad-1024x538.png",1024,538,true],"1536x1536":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad.png",1200,630,false],"2048x2048":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad.png",1200,630,false],"trp-custom-language-flag":["https:\/\/castillocordero.com\/wp-content\/uploads\/2022\/11\/Salario-de-navidad.png",18,9,false]},"uagb_author_info":{"display_name":"Gregorio Castillo","author_link":"https:\/\/castillocordero.com\/en\/author\/innovajurisrd14\/"},"uagb_comment_info":0,"uagb_excerpt":"La \u00e9poca es propicia para hablar del tan esperado salario de navidad, sueldo 13, regal\u00eda pascual o doble sueldo al que tienen derecho los trabajadores en la Rep\u00fablica Dominicana. Aunque en nuestro pa\u00eds se le han asignado varios nombres a este derecho, en este art\u00edculo vamos a asumir el nombre dado por el Legislador en&hellip;","_links":{"self":[{"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/posts\/2627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/comments?post=2627"}],"version-history":[{"count":0,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/posts\/2627\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/media\/1637"}],"wp:attachment":[{"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/media?parent=2627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/categories?post=2627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castillocordero.com\/en\/wp-json\/wp\/v2\/tags?post=2627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}