Puerto Rico · private-sector Christmas bonus · Act 148-1969
Puerto Rico Christmas bonus (aguinaldo)
Statutory Bono de Navidad under Act No. 148 of June 30, 1969 (29 L.P.R.A. §§ 501–502), as amended by Act 4-2017. Coverage year Oct 1–Sep 30; pay Nov 15–Dec 15. Pre-2017 hires: ≥700h (dock ≥100h) → 6% / 3% of first $10,000. Post-LTFA: ≥1,350h → 2% capped at $600 / $300; first year 50%. Late: +½× or +1×.
What this page computes
Enter coverage-year hours and wages, hire cohort, employer-size band, optional first-year / dock / credit / late toggles. The ticket shows the statutory raw bonus, any written-notice credit, late-penalty add-on, and total owed. This is not a weekly punch OT calculator — use /puerto-rico-overtime/ for Act 379 daily 8 / meal premiums.
In scope
- Private-sector employees meeting the hour gate for the Oct 1–Sep 30 coverage year
- Pre-26 Jan 2017 cohort: 700h (100h dock) · 6% of first $10k (employer >15) or 3% (≤15)
- Post-LTFA cohort: 1,350h · 2% of wages capped $600 (>20 for >26 weeks) or $300 (≤20); first-year 50%
- Written-notice credit for other bonuses; § 502 late ½× / 1× add-ons
Out of scope
- Farm, household, charitable nonprofit, and Commonwealth / municipal employees (§ 505)
- 15% net-profit exemption filings with DTRH
- CBA annual-bonus top-up-only path (§ 506)
- Act 379 daily / weekly OT and meal-period work (separate page)
- Act 41-2022 hour gates (nullified ab initio — not applied)
Related
Puerto Rico overtime (Act 379) · FLSA weekly 40 · NY hospitality uniform flat · MN migrant 70h guarantee
Is Act 41-2022’s 900-hour SME gate in force?
No. DTRH states Act 41-2022 was declared null ab initio; the operating framework is Act 148 as amended by Act 4-2017 (700 / 1,350 hour gates).
Does this replace Act 379 overtime?
No. The Christmas bonus is additional compensation. Daily overtime and meal-period premiums stay on /puerto-rico-overtime/.
How do employer-size cutoffs differ by cohort?
Pre-2017 uses a 15-employee line for the 6% vs 3% rate. Post-2017 uses a 20-employee line (for more than 26 weeks in the coverage year) for the $600 vs $300 cap on the 2% formula.
What if another bonus was already paid this year?
The employer may credit it against the Act 148 obligation if the employee received prior written notice. Type that credit here; the ticket subtracts it from the raw statutory amount before adding any late penalty on the raw bonus.