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A thirteenth salary, or end-of-year bonus, is an extra payment sometimes given to employees at the end of December. Although the amount of the payment depends on several factors, it usually matches an employee's monthly salary and can be paid in one or more installments (depending on the country). The thirteenth salary is most prominent in Latin America, where this payment is mandatory in most countries.^[1] In countries where the bonus is required by law, all employees usually receive it if they have worked for the company for a certain required amount of time. However, freelancers and contract workers are often not entitled to the 13th-month pay. Employees who have not worked for the company for a year often receive a prorated amount.^[2]

History

In Italy, the thirteenth-month bonus was initially named 'gratifica natalizia' ("Christmas bonus"), and was a customary, but not obligatory, bonus given by employers to their employees before the Christmastide. It was legalized in the 1937 collective labour agreement for factory labour, and was extended to all jobs in 1946 and then by presidential decree in 1960.^[3]^[4]

In the Philippines the thirteenth salary was legalized in December 1975 when President Ferdinand Marcos issued Presidential Decree No. 851, ordering employers to pay a thirteenth salary to improve the situation to employees who are earning less than 1,000 pesos per month (at that time a significant sum). The decree notably excluded employees of the government and its instruments. With the removal of Marcos, his successor Corazon Aquino removed the 1,000 limit in 1986, giving all private sector employees the privilege. Two years later, Aquino signed Republic Act No. 6686, extending the thirteenth salary to government employees.^[5]

Compensation based on annual work was paid in addition to the basic salary based on the decision of the Central Committee of the Communist Party of the Soviet Union and the Council of Ministers of the USSR on 4 October 1965 ("On improving planning and enhancing economic incentives for industrial production"). Paid from the material incentive fund, the administration determined the amount of funds in conjunction with the Central Committee. If a company fulfilled (or exceeded) annual plans to sell products (or profits) and estimated profitability, the thirteenth salary could be paid from funds earmarked in the budget and other cash reserves. A reduced amount was paid if a company did not meet the targets.^[6]

In Switzerland, the 13th-month salary began to impose itself^{[clarification needed]} at the end of the 1960s, although it had started to spread before that. There were conflicts about the payment schedule: workers wanted regular payments, and employers were more comfortable with yearly or half-yearly payments.

Many employers, such as the Swiss Broadcasting Corporation, decided to implement the 13th month salary to appear more attractive to skilled candidates.^[7]

In Mauritius, the 13th month salary was implemented in December 1975, but there were many battles to achieve this goal. Every trade union centre^{[clarification needed]}, like the Federation of Civil Service Unions, had to fight together, using street campaigns and work stoppages. Around the 1970s, the price of sugar skyrocketed, but some companies in the sugar industry did not want to pay employees a 13th-month salary or bonus. From 1973 onwards, under pressure from the Sugar Industry Staff Employees Association (SISEA), a group of executives were made to sign an agreement stating that a 13th-month salary or bonus would be paid based on the yearly profits.

However, for every industry other than the sugar industry, workers at that time could not benefit from a 13th-month salary. This led to more protests in the streets. In 1975, with the help of Cyril Canabady, a lawyer, the government finally stated that every employer would have to pay a 13th-month salary.^[8]

In Brazil, the 13th salary, known as "Gratificação de Natal aos Trabalhadores", was initially instituted by President João Goulart in 1962. The legislation, authored by Aarão Steinbruch, had been proposed three years earlier in 1959. The rationale behind the proposal was that companies were already used to providing bonuses to employees during the Christmas season, and the law would formalize a practice prevalent among private sector employees. However, due to opposition and pressure from businesses, who argued that the proposal would result in financial losses for companies and potential job cuts, the discussion of the proposal took three years. Additionally, the political turmoil in Brazil during the 1960s contributed to the extended debate. Since its implementation, the 13th salary has been a tool for boosting the economy, ensuring high sales volumes for the industry at the end of the year.^[9]

In Mexico, the law requiring a 13th salary was established through the Federal Work Law (Ley Federal del Trabajo), which was enacted in 1930 to enhance and protect workers' rights, benefits, payroll services, and social security. The law was revised in 1970 to incorporate a yearly 13th payment requirement, paid around the Christmas holiday.^[10]

Details

Several countries followed the Philippines, enacting similar thirteenth-salary laws, and some have passed laws about fourteenth- and fifteenth-month pay. Some regions have a compulsory fourteenth salary.^[11] Brazil has a mandatory fourteenth-month salary, which is treated as a holiday bonus.^[12]

In countries where the 13th salary is prominent, it is typically mandatory, customary, or included in collective agreements. While a 14th salary is also mandatory in some countries, it is less widespread than the 13th salary.^[13]

The payment varies by country. Some have one payment at the end of the year, and others pay in two installments: one in the year's first half and the other at the end of the year.^[14] This could motivate people to travel or otherwise enjoy summer holidays. Corporations that fail to make the payments may be fined.^[14]

Taxation

The thirteenth salary is normally tax-exempt, although some countries have restrictions; it could be taxable if the payment exceeds one month's salary.^[15] The taxation also often depends on how the payment is classified in the specific country. If it is considered to be a mandatory salary, it is treated as such and is taxable. When considered a bonus, it is usually not taxable unless the amount reaches a certain limit. The tax laws do, however, vary from country to country.^[13]

Computation

The computation of a 13th salary varies from country to country. Nevertheless, the amount usually equals the total annual pay divided by 12 or is expressed as one month's salary. The payment is calculated similarly if the country also has a mandatory 14th salary. In some countries, the total annual payment is divided into 13 or 14 parts.^[13] Not all workers are guaranteed this amount; however, most people receive at least 15 days' wages in Mexico.^[14]

Prevalence

Europe

Mandatory

Armenia: paid before the New Year holidays
Greece: 14th-month and holiday bonuses are paid on Christmas, Easter, and summer vacation
Italy: In Italy, the payment is referred to as "tredicesima" and is paid around the Christmas holiday. The thirteenth monthly salary is not a bonus but a delayed payment. All employees, including public and private workers, as well as retirees and employees on maternity leave, fall under the delayed payment. However, this payment structure is not foreseen to certain workers such as interns, independent professionals, self-employed individuals, external staff, or project workers. The payment is subject to tax and security deductions. An employee is entitled to a prorated thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise. In the case of retirees, the amount is calculated similarly. ^[16]
Portugal: 13th-month paid in summer vacation and 14th-month at Christmas.
Spain: mandatory 14th-month bonuses (pagas extraordinarias) paid in summer and at Christmas. They can be prorated into the twelve monthly salaries.^[17]

Customary

Austria: End of June; a 14th-month bonus is paid at the end of November.
Belgium: Paid at the end of the year; mandatory holiday bonus
Croatia: Paid at Christmas or Easter
Czech Republic, France, Luxembourg, Slovakia and Switzerland: Paid at the end of the year
Czech Republic: The 13th month salary is not mandatory, but employers will commonly offer it depending on the worker's performance.
Cyprus: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received before Christmas.
Slovakia: 27% of all employees receive a Christmas bonus, and 17% receive a 13th-month salary. Telecommunication, banking, and finance employees may be paid more than the average 13th-month salary.
Finland: Paid in summer, usually 50 – 60% of monthly salary
Germany: Paid before Christmas
Italy: The annual salary can further be divided in 14 instalments and may be paid in June to those workers who qualify according to their national collective contract. The 13th month salary is called (gratifica natalizia) when it is awarded to factory or manual workers. Moreover, employees who have worked many years in the same company, managers, and executives are usually offered a 14th-month salary during the summer. Ulterior division of the annual salary like the 15th or 16th-month salary, even if scarcer, can also be provided in the petroleum and banking industries.
Netherlands: paid in November or December^[18]^[11]
France: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received at the end of the year, at Christmas, or eventually in several payments. Generally, it is received twice: a first payment in June and a second in December. However, workers can also obtain it quarterly or monthly. To calculate it, firms simply chose to give a month's salary. Exceptions are made if the employee did not work all year in the company; in this case, the bonus is calculated in proportion to the number of hours. Some companies can apply some seniority conditions to allocate the 13th salary.

Germany

In Germany, a legal distinction is made between a thirteenth salary and a Christmas bonus; in most other countries, the terms are used interchangeably. The Christmas bonus (usually paid with the November salary) is intended to pay additional holiday expenses and retain employees.^[19] An employer pays the thirteenth salary for ongoing work at the end of a calendar year. An employee is entitled to a prorated thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise.^[20]

Special payments for regular work performance (a requirement fulfilled by the thirteenth salary, and the Christmas bonus in certain cases) can be counted towards the minimum wage.^[21]^[22]^[23] For example, a person works full-time and earns €8.03 per hour until a minimum wage of €8.50 per hour is introduced. Their employment contract stipulates that they are entitled to a half-month Christmas bonus and an annual holiday payment, totaling one month's salary. To meet the minimum wage of €8.50 (required by law in Germany since January 2015), the employer consolidates the holiday payment and Christmas bonus and pays one-twelfth of the amount to the employee every month. The employee's hourly wage would increase to €8.69, meeting the minimum wage.^[23]

The Christmas bonus is part of the other-remuneration category, under §39b Abs. 3 of the EStG.^[24] The Christmas tax allowance was abolished with the Tax Reform Act of 25 July 1988.^[25] Since July 2008, federal officials have no longer received Christmas bonuses; the special payments (Christmas and holiday bonuses), amounting to five percent of the annual salary, were integrated into the officials' base salary.^[26]

Switzerland

Most Swiss employers pay their employees' annual salary in 13 instalments rather than 12. An employee usually receives two months' salary in December, which helps pay end-of-year and holiday bills. However, they sometimes receive half in July and half in December, similar to Germany's Christmas bonus and holiday payment. The thirteenth monthly salary is not a bonus but a delayed payment. Whether or not a thirteenth salary is part of an employment contract, some companies pay a higher monthly salary instead of the additional payment. The thirteenth salary is prorated for partial years in the first and last years of employment.^[27]

Some employers pay an additional annual bonus based on employee performance or employer profits. When an employee pays direct income tax and the 13th month's salary and bonus are paid in the same month, a higher tax rate is paid.^[27]

Latin America

In Latin America, the thirteenth salary is commonly known as aguinaldo or prima in Spanish (bonus).^[28]^[29]

Mandatory

Argentina: two equal instalments, by 30 June and 18 December. The amount of each of these payments is equal to half of the highest monthly wage in the preceding six months.^[30]
Bolivia: tax-free, up to one month's wages. A 14th-month bonus is mandatory as a holiday bonus if GDP growth is over 4.5 percent.
Brazil: paid in two equal parts, typically by 30 November and 20 December. A mandatory 14th-month bonus is called a "holiday bonus" and is paid in the subsequent month. It is one-twelfth of the wage paid in December per month worked previously or equal to the December wage. It is paid in full only to those who have worked for at least one year for the same company. Those who have worked less time will receive it proportionally to the amount worked.^[31]^[12]^[32]^[9]
Colombia: two-halves, paid during the first 15 days of June and the first 20 days of December
Costa Rica: paid during the first 20 days of December
Dominican Republic: paid by 20 December
Mexico: The 13th salary, in Mexico, referred to as aguinaldo, must be equivalent to at least 15 days of wages. However, the bonus amount is prorated for workers who have been employed for less than a year in the same company. Employers who fail to comply with this regulation can be reported to the Federal Office of the Defense of Labor. Unfortunately, only a small fraction of Mexican workers receive the aguinaldo due to unfavourable conditions such as informal contracts and temporary payments.^[33] It is paid by 20 December.
Ecuador: A mandatory 14th-month bonus is paid in parts or a lump sum.
El Salvador: Christmas bonus based on years of service
Guatemala: paid at mid-year. A mandatory 14th-month bonus is paid at the end of the year; both are equal to one month's salary.
Honduras: paid in December. A mandatory 14th-month bonus is paid in July; both equal one month's salary.
Nicaragua: one month's salary, paid by 10 December
Panama: paid in three equal parts on 15 April 15 August, and 15 December
Peru: paid in July. A mandatory 14th-month bonus is paid in December.
Uruguay: paid in two-halves, on 30 June and by the end of the year
Paraguay, Venezuela: paid at the end of the year
Puerto Rico: In Puerto Rico, the mandatory payment is called the Christmas Bonus and is paid between 15 October and 15 December. Regarding employees hired before 26 January 2017, the employer must pay a bonus to those who have worked at least 700 hours during the 12 months starting from 1 October of the previous year. Employers with over 15 employees pay 6% of an employee's total salary; the maximum bonus is $600. Employers with fewer employees pay 3% of an employee's total salary; the maximum bonus is $300. Regarding employees hired after 26 January 2017, employers with more than 20 employees are required to pay a bonus equivalent to 2% of the total salary, capped at $600, to those who have worked at least 1350 hours in the 12 months starting from 1 October of the previous year. Employers with fewer employees must also pay a bonus equivalent to 2% of the total salary, capped at $300. The bonus may be reduced to 50% for employees who worked less than a year for the company.^[34] Puerto Rico Act No. 41 of 20 June 2022, further regulating employment law, including the mandatory Christmas bonus, was appealed in March 2023.^[35]

Customary

Chile: paid in December or two halves, in September and December^[18]^[11]

Asia

Mandatory

India: In India, certain categories of employees are eligible for a bonus regulated by the Payment of Bonus Act, 1965. All factories and establishments with 20 or more employees are mandated to comply with the act. However, establishments with ten or more employees can also be required to comply with the act. Employees who have worked for 30 or more days in the relevant accounting year and whose monthly salary is Rs. 21000 or less are entitled to the bonus. If an employee's salary is higher than Rs. 7000 per month or the minimum wage, whichever is greater, the bonus calculation is based on either Rs. 7,000 or the minimum wage, whichever is higher. The minimum bonus that the employer is required to provide is 8.33% of the employee's salary earned during the accounting year, and the maximum bonus that the employer can provide is 20% of the salary earned during the accounting year. The bonus is paid within eight months from the closing of the accounting year.^[36]
Indonesia: religious-holiday bonus, paid at least one week before the holiday
Philippines: the Labor Code states this bonus, commonly called "13th month pay", must be paid in sum to employees who have worked for at least a month within the calendar year.^[37] Moreover, it should be given out on or before December 24 or in two installments in May and November. Added 14th, 15th, and other bonuses may be given at the employer's discretion.^[38] All rank-and-file employees are eligible for the bonus.^[39] Whether the payment is taxable depends on the amount received.^[40]
Saudi Arabia: paid on Eid al-Fitr^[18]^[11]

Customary

China: paid during the month of the Lunar New Year or Spring Holiday.
Hong Kong: paid at the Lunar New Year or the end of the year.
Israel
Japan: a summer bonus, paid in June. A 14th-month winter bonus is paid in December.
Malaysia: paid at the end of the year
Nepal: paid with the last month's salary before the festival of Dashain.
Singapore (Annual Wage Supplement),.^[41]
Taiwan: paid at the end of the year.
United Arab Emirates: A 14th-month bonus is paid at the end of the year.
Vietnam: paid the month before the Lunar New Year.^[42]

Africa

Angola: A mandatory vacation bonus is paid before a holiday. A mandatory 14th-month Christmas is paid in December.
Nigeria: paid before Christmas
South Africa: paid at the end of the year^[18]^[11]
Mauritius: Paid in December

References

^ "Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia | Human Capital Solutions Insights". radford.aon.com. Retrieved 25 April 2023.
^ "13th Month Pay: What International Businesses Need to Know". CXC Global. 25 October 2022. Retrieved 25 April 2023.
^ "Tredicesima (e quattordicesima) mensilità: perché e quando liquidarle mensilmente". Ipsoa (in Italian). 31 May 2021. Retrieved 14 November 2021.
^ "Industria – Impiegati: CCNL, 5 agosto 1937". olympus.uniurb.it. Retrieved 14 November 2021.
^ Palabrica, Raul J. (25 December 2017). "Tale of the 13th month pay". INQUIRER.net. Retrieved 26 November 2021.
^ "ТРИНАДЦАТАЯ ЗАРПЛАТА". msd.com.ua.
^ "Interroge – Quelle est l'origine du 13e salaire et à quoi sert-il ?".
^ "SOCIAL : La vraie histoire du 13e mois". www.lemauricien.com (in French).
^ ^a ^b "How did the 13th salary come about in Brazil?". CE Noticias Financieras. 15 December 2022. ProQuest 2755183682.
^ "El Aguinaldo – The Christmas Bonus in Mexico −2023". 8 December 2022. Retrieved 26 April 2023.
^ ^a ^b ^c ^d ^e "Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia | Human Capital Solutions Insights". radford.aon.com.
^ ^a ^b Law 4749, of 12 August 1965
^ ^a ^b ^c "What is a 13th Salary & Which Countries Offer Them?". www.linkedin.com. Retrieved 26 April 2023.
^ ^a ^b ^c Kagan, Julia. "Aguinaldo". Investopedia. Retrieved 29 February 2020.
^ "13th Month Pay Vs. Christmas Bonus: Know The Difference". eCompareMo. Retrieved 29 February 2020.
^ "What is 13th month salary in Italy and how it is calculated". n26.com. Retrieved 26 April 2023.
^ "La paga extra no es obligatoria en verano". ORH | Observatorio de Recursos Humanos. 21 June 2019.
^ ^a ^b ^c ^d "13th Month Pay | An Employer's Guide to Monetary Benefits". www.globalization-partners.com. 13 November 2019. Retrieved 29 February 2020.
^ "BAG, Urteil vom 12. 10. 2005 – 10 AZR 640/04". lexetius.com. Retrieved 28 April 2020.
^ reserved, Copyright Haufe-Lexware GmbH & Co KG- all rights. "Dreizehntes Gehalt | Haufe Personal Office Platin | Personal | Haufe". Haufe.de News und Fachwissen (in German). Retrieved 28 April 2020.
^ "Bundesarbeitsgericht". juris.bundesarbeitsgericht.de. Retrieved 28 April 2020.
^ "Bundesarbeitsgericht". juris.bundesarbeitsgericht.de. Retrieved 28 April 2020.
^ ^a ^b SPIEGEL, DER (25 May 2016). "Mindestlohn-Urteil: Weihnachtsgeld darf angerechnet werden – DER SPIEGEL – Wirtschaft". Der Spiegel (in German). Retrieved 28 April 2020.
^ reserved, Copyright Haufe-Lexware GmbH & Co KG- all rights. "Sonstige Bezüge im Lohnsteuerrecht | Haufe Personal Office Platin | Personal | Haufe". Haufe.de News und Fachwissen (in German). Retrieved 28 April 2020.
^ "DFR – BVerfGE 96, 1 – Weihnachtsfreibetrag". www.servat.unibe.ch. Retrieved 28 April 2020.
^ "Sonderzahlungen -» dbb beamtenbund und tarifunion". 23 September 2015. Archived from the original on 23 September 2015. Retrieved 28 April 2020.
^ ^a ^b "Salary and Benefits | ETAS". www.e-tas.ch. Retrieved 28 April 2020.
^ "INFOLEG". servicios.infoleg.gob.ar.
^ "Sueldo Anual Complementario o Aguinaldo". Ministerio de Trabajo y Seguridad Social.
^ "Hiring employees in Argentina | What do employers have to do? | Oyster". www.oysterhr.com. Retrieved 25 April 2023.
^ Law 4090, of 13 July 1962.
^ "13th Salary in Brazil". www.braanz.com.
^ "What Is an Aguinaldo?". Investopedia. Retrieved 25 April 2023.
^ "Puerto Rico's Yearly Bonus 2021". www.gaclaw.com. 26 October 2021. Retrieved 26 April 2023.
^ "Court declares Puerto Rico's 2022 labor reform null". DLA Piper. Retrieved 27 April 2023.
^ "Explainer | What is a Statutory Bonus?". Mintgenie. Retrieved 27 April 2023.
^ DELA CRUZ, AILLA. "Here's how to compute your 13th month pay". Rappler News. Retrieved 1 April 2024.
^ "Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia". Aon plc. September 2017. Retrieved 5 August 2019.
^ "13th-Month Pay Computation: Employee and Employer Quick Guide". eezi HR Technologies. Retrieved 1 April 2024.
^ "An introduction to 13th month pay law and computation". Outsource Accelerator. Retrieved 25 April 2023.
^ "Variable wage components: AWS, bonus, variable pay". Ministry of Manpower Singapore.
^ "Vietnam PEO & Employer of Record – Expand Business into Vietnam". www.globalization-partners.com.

@@ Line 1: / Line 1: @@
 {{Short description|Legal requirement to pay workers an additional salary at the end of the calendar year}}
+{{Multiple issues|
-{{Use dmy dates|date=October 2018}}
 {{more citations needed|date=April 2016}}
 {{Expand Portuguese|Décimo terceiro salário|date=May 2020}}
+}}
+{{Use dmy dates|date=December 2023}}
 [[File:Thirteenth Salary Map.svg|thumb|{{legend|#f0027f|13th salary mandatory}}
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 {{legend|#003684|14th salary customary}}]]
-A '''thirteenth salary''', or '''end-of-year bonus''', is an extra payment given to employees at the end of December. Although the amount of the payment depends on a number of factors, it usually matches an employee's monthly [[salary]] and can be paid in one or more installments (depending on country). The thirteenth salary is most prominent in Latin America, where this payment is mandatory in most countries.<ref>{{Cite web |title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia {{!}} Human Capital Solutions Insights |url=https://humancapital.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia |access-date=2023-04-25 |website=radford.aon.com}}</ref> In countries where the bonus is required by law, all employees usually receive it if they have worked for the company for a certain required amount of time. However, freelancers and contract workers are often not entitled to receive the 13th-month pay. Employees who have not worked for the company for a full year often receive a pro-rated amount.<ref>{{Cite web |date=2022-10-25 |title=13th Month Pay: What International Businesses Need to Know |url=https://www.cxcglobal.com/en-gb/13th-month-pay |access-date=2023-04-25 |website=CXC Global |language=en-gb}}</ref>
+A '''thirteenth salary''', or '''end-of-year bonus''', is an extra payment sometimes given to employees at the end of December. Although the amount of the payment depends on several factors, it usually matches an employee's monthly salary and can be paid in one or more installments (depending on the country). The thirteenth salary is most prominent in Latin America, where this payment is mandatory in most countries.<ref>{{Cite web |title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia {{!}} Human Capital Solutions Insights |url=https://humancapital.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia |access-date=2023-04-25 |website=radford.aon.com}}</ref> In countries where the bonus is required by law, all employees usually receive it if they have worked for the company for a certain required amount of time. However, freelancers and contract workers are often not entitled to the 13th-month pay. Employees who have not worked for the company for a year often receive a prorated amount.<ref>{{Cite web |date=25 October 2022 |title=13th Month Pay: What International Businesses Need to Know |url=https://www.cxcglobal.com/en-gb/13th-month-pay |access-date=2023-04-25 |website=CXC Global |language=en-gb}}</ref>
 == History ==
-In Italy it was originally named '''gratifica natalizia''<nowiki/>' ("Christmas bonus") being a voluntary donation without any obligation that the employer recognized to its employees when entering the [[Christmastide]] and was legalized in the [[1937]] [[collective labour agreement]] for factory labour and was extended to all kind of works in [[1946]] and by presidential [[decree]] in [[1960]].<ref>{{Cite web|date=2021-05-31|title=Tredicesima (e quattordicesima) mensilità: perché e quando liquidarle mensilmente|url=https://www.ipsoa.it/documents/lavoro-e-previdenza/amministrazione-del-personale/quotidiano/2021/05/31/tredicesima-e-quattordicesima-mensilita-liquidarle-mensilmente|access-date=2021-11-14|website=Ipsoa|language=it-IT}}</ref><ref>{{Cite web|title=Industria - Impiegati: CCNL, 5 agosto 1937|url=https://olympus.uniurb.it/index.php?option=com_content&view=article&id=6062:industria-impiegati-ccnl-5-agosto-1937&catid=96&Itemid=139|access-date=2021-11-14|website=olympus.uniurb.it}}</ref>
+In Italy, the thirteenth-month bonus was initially named '''gratifica natalizia''<nowiki/>' ("Christmas bonus"), and was a customary, but not obligatory, bonus given by employers to their employees before the [[Christmastide]]. It was legalized in the 1937 [[collective labour agreement]] for factory labour, and was extended to all jobs in 1946 and then by presidential decree in 1960.<ref>{{Cite web|date=31 May 2021|title=Tredicesima (e quattordicesima) mensilità: perché e quando liquidarle mensilmente|url=https://www.ipsoa.it/documents/lavoro-e-previdenza/amministrazione-del-personale/quotidiano/2021/05/31/tredicesima-e-quattordicesima-mensilita-liquidarle-mensilmente|access-date=2021-11-14|website=Ipsoa|language=it-IT}}</ref><ref>{{Cite web|title=Industria – Impiegati: CCNL, 5 agosto 1937|url=https://olympus.uniurb.it/index.php?option=com_content&view=article&id=6062:industria-impiegati-ccnl-5-agosto-1937&catid=96&Itemid=139|access-date=2021-11-14|website=olympus.uniurb.it}}</ref>
-In the [[Philippines]] it was legalized in December [[1975]] responding the problem of update the minimum wage.<ref name=":0">{{Cite web|date=2019-11-13|title=13th Month Pay {{!}} An Employer's Guide to Monetary Benefits|url=https://www.globalization-partners.com/blog/what-is-13th-month-pay/|access-date=2020-02-29|website=www.globalization-partners.com|language=en-US}}</ref> The minimum wage had not been raised for five years, and no longer matched the cost of living. [[President of the Philippines|President]] [[Ferdinand Marcos]] issued Presidential Decree No. 851 (at this time Marcos ruled by decree without a legislature), ordering employers to pay a thirteenth salary to improve the situation to employees who are earning less than 1,000 pesos per month, at that time a princely sum. The decree notably excluded employees of the government and its instruments. With the removal of Marcos, his successor [[Corazon Aquino]] removed the 1,000 limit in 1986, giving the privilege to all private sector employees. Two years later, Aquino signed Republic Act No. 6686, extending the privilege to government employees.<ref>{{Cite web|last=Palabrica|first=Raul J.|date=2017-12-25|title=Tale of the 13th month pay|url=https://business.inquirer.net/243053/tale-13th-month-pay|access-date=2021-11-26|website=INQUIRER.net|language=en}}</ref>
+In the [[Philippines]] the thirteenth salary was legalized in December 1975 when President [[Ferdinand Marcos]] issued Presidential Decree No. 851, ordering employers to pay a thirteenth salary to improve the situation to employees who are earning less than 1,000 pesos per month (at that time a significant sum). The decree notably excluded employees of the government and its instruments. With the removal of Marcos, his successor [[Corazon Aquino]] removed the 1,000 limit in 1986, giving all private sector employees the privilege. Two years later, Aquino signed Republic Act No. 6686, extending the thirteenth salary to government employees.<ref>{{Cite web|last=Palabrica|first=Raul J.|date=25 December 2017|title=Tale of the 13th month pay|url=https://business.inquirer.net/243053/tale-13th-month-pay|access-date=2021-11-26|website=INQUIRER.net|language=en}}</ref>
-Compensation based on annual work was paid in addition to the basic salary on the basis of the decision of the Central Committee of the [[Communist Party of the Soviet Union]] and the Council of Ministers of the [[Soviet Union|USSR]] on [[October 4|4 October]] [[1965]] ("On improving planning and enhancing economic incentives for industrial production"). Paid from the material incentive fund, the amount of funds was determined by the administration in conjunction with the Central Committee. If a company fulfilled (or exceeded) annual plans for the sale of products (or profits) and estimated profitability, the thirteenth salary could be paid from funds earmarked in the budget and other cash reserves. If a company did not meet the targets, a reduced amount was paid.<ref>{{Cite web|url=https://msd.com.ua/poleznye-sovety/trinadcataya-zarplata/|title=ТРИНАДЦАТАЯ ЗАРПЛАТА|website=msd.com.ua}}</ref>
+Compensation based on annual work was paid in addition to the basic salary based on the decision of the Central Committee of the [[Communist Party of the Soviet Union]] and the Council of Ministers of the [[Soviet Union|USSR]] on 4 October 1965 ("On improving planning and enhancing economic incentives for industrial production"). Paid from the material incentive fund, the administration determined the amount of funds in conjunction with the Central Committee. If a company fulfilled (or exceeded) annual plans to sell products (or profits) and estimated profitability, the thirteenth salary could be paid from funds earmarked in the budget and other cash reserves. A reduced amount was paid if a company did not meet the targets.<ref>{{Cite web|url=https://msd.com.ua/poleznye-sovety/trinadcataya-zarplata/|title=ТРИНАДЦАТАЯ ЗАРПЛАТА|website=msd.com.ua}}</ref>
-In [[Switzerland]], the 13th month salary began to impose itself{{clarify|date=April 2023}} at the end of the 1960s, although it had started to spread before that. There were conflicts about the time schedule of payment: as workers wanted regular payments and employers were more comfortable with yearly or half-yearly payments.
+In Switzerland, the 13th-month salary began to impose itself{{clarify|date=April 2023}} at the end of the 1960s, although it had started to spread before that. There were conflicts about the payment schedule: workers wanted regular payments, and employers were more comfortable with yearly or half-yearly payments.
-Many employers, such as the Swiss Broadcasting Corporation, decided to implement the 13th month salary to appear more attractive to skilled candidates.<ref>{{Cite web | url=http://institutions.ville-geneve.ch/fr/bm/interroge/archives-questions-reponses/detail/question/quelle-est-lorigine-du-13e-salaire-et-a-quoi-sert-il-br/#:~:text=Le%20treizi%C3%A8me%20salaire%20avait%20commenc%C3%A9,qui%20les%20pr%C3%A9f%C3%A9raient%20plus%20courts. | title=Interroge - Quelle est l'origine du 13e salaire et à quoi sert-il ? }}</ref>
+Many employers, such as the Swiss Broadcasting Corporation, decided to implement the 13th month salary to appear more attractive to skilled candidates.<ref>{{Cite web | url=http://institutions.ville-geneve.ch/fr/bm/interroge/archives-questions-reponses/detail/question/quelle-est-lorigine-du-13e-salaire-et-a-quoi-sert-il-br/#:~:text=Le%20treizi%C3%A8me%20salaire%20avait%20commenc%C3%A9,qui%20les%20pr%C3%A9f%C3%A9raient%20plus%20courts. | title=Interroge – Quelle est l'origine du 13e salaire et à quoi sert-il ? }}</ref>
-In [[Mauritius]], the 13th month salary was implemented in December 1975, but there were many battles to achieve this goal. Every trade union centres{{clarify|date=April 2023}}, like the Federation of Civil Service Unions, had to fight together, using street campaigns and work stoppages. Around the 1970s, the price of sugar skyrocketed, but some companies in the sugar industry did not want to pay a 13th month salary or bonus to its employees. From 1973 onwards, under pressure from the Sugar Industry Staff Employees Association (SISEA), a group of executives were made to sign an agreement stating that a 13th month salary or bonus would be paid based on the yearly profits.
+In [[Mauritius]], the 13th month salary was implemented in December 1975, but there were many battles to achieve this goal. Every trade union centre{{clarify|date=April 2023}}, like the Federation of Civil Service Unions, had to fight together, using street campaigns and work stoppages. Around the 1970s, the price of sugar skyrocketed, but some companies in the sugar industry did not want to pay employees a 13th-month salary or bonus. From 1973 onwards, under pressure from the Sugar Industry Staff Employees Association (SISEA), a group of executives were made to sign an agreement stating that a 13th-month salary or bonus would be paid based on the yearly profits.
-However, for every industry other than the sugar industry, workers at that time could not benefit from a 13th month salary. This led to more protests in the streets. In 1975, with the help of Cyril Canabady, a lawyer, the government finally stated that every employer would have to pay a 13th month salary.<ref>{{Cite web | url=https://www.lemauricien.com/actualites/societe/social-la-vraie-histoire-du-13e-mois/11955/ | title=SOCIAL : La vraie histoire du 13e mois|website=www.lemauricien.com|language=FR }}</ref>
+However, for every industry other than the sugar industry, workers at that time could not benefit from a 13th-month salary. This led to more protests in the streets. In 1975, with the help of Cyril Canabady, a lawyer, the government finally stated that every employer would have to pay a 13th-month salary.<ref>{{Cite web | url=https://www.lemauricien.com/actualites/societe/social-la-vraie-histoire-du-13e-mois/11955/ | title=SOCIAL : La vraie histoire du 13e mois|website=www.lemauricien.com|language=FR }}</ref>
-In [[Brazil]], the 13th salary, known as "Gratificação de Natal aos Trabalhadores", was initially instituted by President João Goulart in 1962. The legislation, authored by Aarão Steinbruch, had been proposed three years earlier in 1959. The rationale behind the proposal was that companies were already used to providing bonuses to employees during the Christmas season, and the law would formalize a practice that was prevalent among private sector employees. However, due to opposition and pressure from businesses, who argued that the proposal would result in financial losses for companies and potential job cuts, the discussion of the proposal took three years. Additionally, the political turmoil in Brazil during the 1960s contributed to the extended debate. Since its implementation, the 13th salary has served as a tool for boosting the economy, ensuring high sales volumes for the industry at the end of the year.<ref name=ProQuest2755183682>{{cite news |id={{ProQuest|2755183682}} |title=How did the 13th salary come about in Brazil? |work=CE Noticias Financieras |date=15 December 2022 }}</ref>
+In Brazil, the 13th salary, known as "Gratificação de Natal aos Trabalhadores", was initially instituted by President João Goulart in 1962. The legislation, authored by Aarão Steinbruch, had been proposed three years earlier in 1959. The rationale behind the proposal was that companies were already used to providing bonuses to employees during the Christmas season, and the law would formalize a practice prevalent among private sector employees. However, due to opposition and pressure from businesses, who argued that the proposal would result in financial losses for companies and potential job cuts, the discussion of the proposal took three years. Additionally, the political turmoil in Brazil during the 1960s contributed to the extended debate. Since its implementation, the 13th salary has been a tool for boosting the economy, ensuring high sales volumes for the industry at the end of the year.<ref name=ProQuest2755183682>{{cite news |id={{ProQuest|2755183682}} |title=How did the 13th salary come about in Brazil? |work=CE Noticias Financieras |date=15 December 2022 }}</ref>
-In [[Mexico]], the law requiring a 13th salary was established through the Federal Work Law (Ley Federal del Trabajo), which was enacted in 1930 to enhance and protect workers' rights, benefits, payroll services, and social security. The law was subsequently revised in 1970 to incorporate the requirement for a yearly 13th payment, paid around the Christmas holiday.<ref>{{Cite web |date=2022-12-08 |title=El Aguinaldo - The Christmas Bonus in Mexico -2023 |url=https://puertoaventurasliving.com/el-aguinaldo/ |access-date=2023-04-26 |language=en-US}}</ref>
+In Mexico, the law requiring a 13th salary was established through the Federal Work Law (Ley Federal del Trabajo), which was enacted in 1930 to enhance and protect workers' rights, benefits, payroll services, and social security. The law was revised in 1970 to incorporate a yearly 13th payment requirement, paid around the Christmas holiday.<ref>{{Cite web |date=8 December 2022 |title=El Aguinaldo – The Christmas Bonus in Mexico −2023 |url=https://puertoaventurasliving.com/el-aguinaldo/ |access-date=2023-04-26 |language=en-US}}</ref>
 == Details ==
-A number of countries followed the Philippines, enacting similar thirteenth-salary laws, and some have passed laws about fourteenth- and fifteenth-month pay. Some regions have a compulsory fourteenth salary.<ref name=":2">{{Cite web|url=https://radford.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia|title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia &#124; Human Capital Solutions Insights|website=radford.aon.com}}</ref> Brazil has a mandatory fourteenth-month salary, which is treated as a holiday bonus.<ref name=":3" />
+Several countries followed the Philippines, enacting similar thirteenth-salary laws, and some have passed laws about fourteenth- and fifteenth-month pay. Some regions have a compulsory fourteenth salary.<ref name=":2">{{Cite web|url=https://radford.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia|title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia &#124; Human Capital Solutions Insights|website=radford.aon.com}}</ref> Brazil has a mandatory fourteenth-month salary, which is treated as a holiday bonus.<ref name=":3" />
-In countries where the 13th salary is prominent, it is typically mandatory, customary or included in collective agreements. While in some countries a 14th salary is also mandatory, it is less widespread than the 13th salary.<ref>{{Cite web |title=What is a 13th Salary & Which Countries Offer Them? |url=https://www.linkedin.com/pulse/what-13th-salary-which-countries-offer-them-papaya-global |access-date=2023-04-26 |website=www.linkedin.com |language=en}}</ref>
+In countries where the 13th salary is prominent, it is typically mandatory, customary, or included in collective agreements. While a 14th salary is also mandatory in some countries, it is less widespread than the 13th salary.<ref name="linkedin.com">{{Cite web |title=What is a 13th Salary & Which Countries Offer Them? |url=https://www.linkedin.com/pulse/what-13th-salary-which-countries-offer-them-papaya-global |access-date=2023-04-26 |website=www.linkedin.com |language=en}}</ref>
-The payment varies by country. Some have one payment at the end of the year, and others pay in two installments: one in the first half of the year and the other at the end of the year.<ref name=":1">{{Cite web|last=Kagan|first=Julia|title=Aguinaldo|url=https://www.investopedia.com/terms/a/aguinaldo.asp|access-date=2020-02-29|website=Investopedia|language=en}}</ref> This could motivate people to travel or otherwise enjoy summer holidays. Corporations that fail to make the payments may be fined.<ref name=":1" />
+The payment varies by country. Some have one payment at the end of the year, and others pay in two installments: one in the year's first half and the other at the end of the year.<ref name=":1">{{Cite web|last=Kagan|first=Julia|title=Aguinaldo|url=https://www.investopedia.com/terms/a/aguinaldo.asp|access-date=2020-02-29|website=Investopedia|language=en}}</ref> This could motivate people to travel or otherwise enjoy summer holidays. Corporations that fail to make the payments may be fined.<ref name=":1" />
 == Taxation ==
-The thirteenth salary is normally tax-exempt, although some countries have restrictions; if the payment exceeds one month's salary, it could be taxable.<ref>{{Cite web|url=https://www.ecomparemo.com/info/13th-month-pay-vs-christmas-bonus-know-the-difference/|title=13th Month Pay Vs. Christmas Bonus: Know The Difference|website=eCompareMo|language=en|access-date=2020-02-29}}</ref> The taxation also often depends on how the payment is classified in the specific country. If it is considered to be a mandatory salary, it is treated as such and is taxable. When it is considered to be a bonus, it usually is not taxable unless the amount reaches a certain limit. The tax laws do however vary from country to country.<ref>{{Cite web |title=What is a 13th Salary & Which Countries Offer Them? |url=https://www.linkedin.com/pulse/what-13th-salary-which-countries-offer-them-papaya-global |access-date=2023-04-26 |website=www.linkedin.com |language=en}}</ref>
+The thirteenth salary is normally tax-exempt, although some countries have restrictions; it could be taxable if the payment exceeds one month's salary.<ref>{{Cite web|url=https://www.ecomparemo.com/info/13th-month-pay-vs-christmas-bonus-know-the-difference/|title=13th Month Pay Vs. Christmas Bonus: Know The Difference|website=eCompareMo|language=en|access-date=2020-02-29}}</ref> The taxation also often depends on how the payment is classified in the specific country. If it is considered to be a mandatory salary, it is treated as such and is taxable. When considered a bonus, it is usually not taxable unless the amount reaches a certain limit. The tax laws do, however, vary from country to country.<ref name="linkedin.com"/>
 == {{anchor|Example}}Computation ==
-The way the 13th salary is computed varies from country to country, nevertheless, the amount is usually equal to the total annual pay divided by 12 or is expressed as one months salary. If the country also has a mandatory 14th salary, the payment is calculated the same way. In some countries, the total annual payment is already divided into 13 or 14 parts.<ref>{{Cite web |title=What is a 13th Salary & Which Countries Offer Them? |url=https://www.linkedin.com/pulse/what-13th-salary-which-countries-offer-them-papaya-global |access-date=2023-04-26 |website=www.linkedin.com |language=en}}</ref> Not all workers are guaranteed this amount, however; in Mexico, most people receive at least 15 days' wages.<ref name=":1" />
+The computation of a 13th salary varies from country to country. Nevertheless, the amount usually equals the total annual pay divided by 12 or is expressed as one month's salary. The payment is calculated similarly if the country also has a mandatory 14th salary. In some countries, the total annual payment is divided into 13 or 14 parts.<ref name="linkedin.com"/> Not all workers are guaranteed this amount; however, most people receive at least 15 days' wages in Mexico.<ref name=":1" />
 == Prevalence ==
@@ Line 50: / Line 52: @@
 * [[Armenia]]: paid before the New Year holidays
 * [[Greece]]: 14th-month and holiday bonuses are paid on Christmas, Easter, and summer vacation
-* [[Italy]]: In Italy, the payment is referred to as "tredicesima" and is paid around the Christmas holiday. All employees, including public and private workers, as well as retirees and employees on maternity leave, are entitled to the bonus. However, the bonus is not granted to certain workers such as interns, independent professionals, self-employed individuals, external staff or project workers. The payment is subject to tax and security deductions. The bonus amount is equal to the monthly salary multiplied by the number of months worked and divided by 12. In the case of retirees, the amount is calculated similarly. The bonus amount is equal to the monthly pension multiplied by the number of months the pension was received and divided by 12.<ref>{{Cite web |title=What is 13th month salary in Italy and how it is calculated |url=https://n26.com/en-de/blog/13th-month-salary-in-italy |access-date=2023-04-26 |website=n26.com |language=en-DE}}</ref> 14th-month bonus paid on June to retirees over the age of 64.
+* [[Italy]]: In Italy, the payment is referred to as "tredicesima" and is paid around the Christmas holiday. The thirteenth monthly salary is not a bonus but a delayed payment. All employees, including public and private workers, as well as retirees and employees on maternity leave, fall under the delayed payment. However, this payment structure is not foreseen to certain workers such as interns, independent professionals, self-employed individuals, external staff, or project workers. The payment is subject to tax and security deductions. An employee is entitled to a [[Pro rata| prorated]] thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise. In the case of retirees, the amount is calculated similarly. <ref>{{Cite web |title=What is 13th month salary in Italy and how it is calculated |url=https://n26.com/en-de/blog/13th-month-salary-in-italy |access-date=2023-04-26 |website=n26.com |language=en-DE}}</ref>
 * [[Portugal]]: 13th-month paid in summer vacation and 14th-month at Christmas.
-* [[Spain]]: mandatory 14th-month bonuses (''pagas extraordinarias'') paid in summer and at Christmas. They can be prorated into the twelve monthly salaries.<ref>{{Cite web|url=https://www.observatoriorh.com/orh-posts/la-paga-extra-no-es-obligatoria-en-verano.html|title=La paga extra no es obligatoria en verano|date=21 June 2019|website=ORH &#124; Observatorio de Recursos Humanos}}</ref>
+* Spain: mandatory 14th-month bonuses (''pagas extraordinarias'') paid in summer and at Christmas. They can be prorated into the twelve monthly salaries.<ref>{{Cite web|url=https://www.observatoriorh.com/orh-posts/la-paga-extra-no-es-obligatoria-en-verano.html|title=La paga extra no es obligatoria en verano|date=21 June 2019|website=ORH &#124; Observatorio de Recursos Humanos}}</ref>
 ;Customary
@@ Line 58: / Line 60: @@
 * [[Belgium]]: Paid at the end of the year; mandatory holiday bonus
 * [[Croatia]]: Paid at Christmas or Easter
-* [[Czech Republic]], [[France]], [[Luxembourg]], [[Slovakia]] and [[Switzerland]]: Paid at the end of the year
+* [[Czech Republic]], France, [[Luxembourg]], [[Slovakia]] and Switzerland: Paid at the end of the year
-* [[Czech Republic]]: The 13th month salary is not mandatory, but depending on the performance of the worker, employers will commonly offer it.
+* [[Czech Republic]]: The 13th month salary is not mandatory, but employers will commonly offer it depending on the worker's performance.
+* [[Cyprus]]: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received before Christmas.
-* [[Slovakia]]: 27% of all employees receive a Christmas bonus and 17% receive a 13th month salary. Some sectors are even paid more than the average 13th month salary: telecommunication companies, and banking and finance sectors.
+* [[Slovakia]]: 27% of all employees receive a Christmas bonus, and 17% receive a 13th-month salary. Telecommunication, banking, and finance employees may be paid more than the average 13th-month salary.
-* [[Finland]]: Paid in summer, usually 50 - 60 % of monthly salary
+* [[Finland]]: Paid in summer, usually 50 – 60% of monthly salary
-* [[Germany]]: Paid before Christmas
+* Germany: Paid before Christmas
-* [[Italy]]: A 14th-month bonus may be paid in June to those workers who qualify according to their national collective contract. The 13th month salary is called (gratifica natalizia) when it is awarded to factory or manual workers. Moreover, employees who have worked many years in the same company, managers, executives are usually offered a 14th month salary during the summer. Extra month salary like the 15th or 16th month salary, even if scarcer, can be offered in the petroleum and banking industries as well.
+* [[Italy]]: The annual salary can further be divided in 14 instalments and may be paid in June to those workers who qualify according to their national collective contract. The 13th month salary is called (gratifica natalizia) when it is awarded to factory or manual workers. Moreover, employees who have worked many years in the same company, managers, and executives are usually offered a 14th-month salary during the summer. Ulterior division of the annual salary like the 15th or 16th-month salary, even if scarcer, can also be provided in the petroleum and banking industries.
-* [[Netherlands]]: paid in November or December<ref name=":0" /><ref name=":2" />
+* [[Netherlands]]: paid in November or December<ref name=":0">{{Cite web|date=13 November 2019|title=13th Month Pay {{!}} An Employer's Guide to Monetary Benefits|url=https://www.globalization-partners.com/blog/what-is-13th-month-pay/|access-date=2020-02-29|website=www.globalization-partners.com|language=en-US}}</ref><ref name=":2" />
-* [[France]]: The 13th month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received at the end of the year, at Christmas, or eventually in several payments. Generally, it is received in two times: a first payment in June and a second one in December. However, workers can also receive it quarterly or monthly. To calculate it, firms simply chose to give a month salary. Exceptions are made if the employee did not work during all the year in the company; in this case, the bonus is calculated in proportion to the number of hours. Some companies can apply some seniority conditions to the allocation of the 13th salary.
+* France: The 13th-month salary is not written in the law, but it is a common practise, and employers cannot change their habits of offering it. It is received at the end of the year, at Christmas, or eventually in several payments. Generally, it is received twice: a first payment in June and a second in December. However, workers can also obtain it quarterly or monthly. To calculate it, firms simply chose to give a month's salary. Exceptions are made if the employee did not work all year in the company; in this case, the bonus is calculated in proportion to the number of hours. Some companies can apply some seniority conditions to allocate the 13th salary.
-*[[United Kingdom]]: There is no 13th month salary, but other bonuses exist.
 ==== Germany ====
-In Germany, a legal distinction is made between a thirteenth salary and a Christmas bonus; in most other countries, the terms are used interchangeably. The Christmas bonus (usually paid with the November salary) is intended to pay additional holiday expenses and retain employees.<ref>{{Cite web|url=https://lexetius.com/2005,2717|title=BAG, Urteil vom 12. 10. 2005 – 10 AZR 640/04|website=lexetius.com|access-date=2020-04-28}}</ref> The thirteenth salary is paid by an employer for ongoing work at the end of a calendar year. An employee is entitled to a [[Pro rata|prorated]] thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise.<ref>{{Cite web|url=https://www.haufe.de/personal/haufe-personal-office-platin/dreizehntes-gehalt_idesk_PI42323_HI520860.html|title=Dreizehntes Gehalt {{!}} Haufe Personal Office Platin {{!}} Personal {{!}} Haufe|last=reserved|first=Copyright Haufe-Lexware GmbH & Co KG- all rights|website=Haufe.de News und Fachwissen|language=de|access-date=2020-04-28}}</ref>
+In Germany, a legal distinction is made between a thirteenth salary and a Christmas bonus; in most other countries, the terms are used interchangeably. The Christmas bonus (usually paid with the November salary) is intended to pay additional holiday expenses and retain employees.<ref>{{Cite web|url=https://lexetius.com/2005,2717|title=BAG, Urteil vom 12. 10. 2005 – 10 AZR 640/04|website=lexetius.com|access-date=2020-04-28}}</ref> An employer pays the thirteenth salary for ongoing work at the end of a calendar year. An employee is entitled to a [[Pro rata| prorated]] thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise.<ref>{{Cite web|url=https://www.haufe.de/personal/haufe-personal-office-platin/dreizehntes-gehalt_idesk_PI42323_HI520860.html|title=Dreizehntes Gehalt {{!}} Haufe Personal Office Platin {{!}} Personal {{!}} Haufe|last=reserved|first=Copyright Haufe-Lexware GmbH & Co KG- all rights|website=Haufe.de News und Fachwissen|language=de|access-date=2020-04-28}}</ref>
-Special payments for regular work performance (a requirement fulfilled by the thirteenth salary, and the Christmas bonus in certain cases) can be counted towards the minimum wage.<ref>{{Cite web|url=http://juris.bundesarbeitsgericht.de/cgi-bin/rechtsprechung/document.py?Gericht=bag&Art=pm&Datum=2016&anz=25&pos=1&nr=18871&linked=urt|title=Bundesarbeitsgericht|website=juris.bundesarbeitsgericht.de|access-date=2020-04-28}}</ref><ref>{{Cite web|url=http://juris.bundesarbeitsgericht.de/cgi-bin/rechtsprechung/document.py?Gericht=bag&Art=pm&Datum=2016&nr=18675&pos=1&anz=25&titel=Erf%25FCllung_des_gesetzlichen_Mindestlohns|title=Bundesarbeitsgericht|website=juris.bundesarbeitsgericht.de|access-date=2020-04-28}}</ref><ref name="auto">{{Cite news|url=https://www.spiegel.de/wirtschaft/soziales/mindestlohn-urteil-weihnachtsgeld-darf-angerechnet-werden-a-1094056.html|title=Mindestlohn-Urteil: Weihnachtsgeld darf angerechnet werden - DER SPIEGEL - Wirtschaft|last=SPIEGEL|first=DER|newspaper=Der Spiegel| date=25 May 2016 |language=de|access-date=2020-04-28}}</ref> For example, a person works full-time and earns {{€|8.03|link=yes}} per hour until a minimum wage of €8.50 per hour is introduced. Their employment contract stipulates that they are entitled to a half-month Christmas bonus and an annual holiday payment, totaling one month's salary. To meet the minimum wage of €8.50 (required by law in Germany since January 2015), the employer consolidates the holiday payment and Christmas bonus and pays one-twelfth of the amount to the employee every month. The employee's hourly wage would increase to €8.69, meeting the minimum wage.<ref name="auto"/>
+Special payments for regular work performance (a requirement fulfilled by the thirteenth salary, and the Christmas bonus in certain cases) can be counted towards the minimum wage.<ref>{{Cite web|url=http://juris.bundesarbeitsgericht.de/cgi-bin/rechtsprechung/document.py?Gericht=bag&Art=pm&Datum=2016&anz=25&pos=1&nr=18871&linked=urt|title=Bundesarbeitsgericht|website=juris.bundesarbeitsgericht.de|access-date=2020-04-28}}</ref><ref>{{Cite web|url=http://juris.bundesarbeitsgericht.de/cgi-bin/rechtsprechung/document.py?Gericht=bag&Art=pm&Datum=2016&nr=18675&pos=1&anz=25&titel=Erf%25FCllung_des_gesetzlichen_Mindestlohns|title=Bundesarbeitsgericht|website=juris.bundesarbeitsgericht.de|access-date=2020-04-28}}</ref><ref name="auto">{{Cite news|url=https://www.spiegel.de/wirtschaft/soziales/mindestlohn-urteil-weihnachtsgeld-darf-angerechnet-werden-a-1094056.html|title=Mindestlohn-Urteil: Weihnachtsgeld darf angerechnet werden – DER SPIEGEL – Wirtschaft|last=SPIEGEL|first=DER|newspaper=Der Spiegel| date=25 May 2016 |language=de|access-date=2020-04-28}}</ref> For example, a person works full-time and earns {{€|8.03|link=yes}} per hour until a minimum wage of €8.50 per hour is introduced. Their employment contract stipulates that they are entitled to a half-month Christmas bonus and an annual holiday payment, totaling one month's salary. To meet the minimum wage of €8.50 (required by law in Germany since January 2015), the employer consolidates the holiday payment and Christmas bonus and pays one-twelfth of the amount to the employee every month. The employee's hourly wage would increase to €8.69, meeting the minimum wage.<ref name="auto"/>
-The Christmas bonus is part of the other-remuneration category, in accordance with §39b Abs. 3 of the EStG.<ref>{{Cite web|url=https://www.haufe.de/personal/haufe-personal-office-platin/sonstige-bezuege-im-lohnsteuerrecht_idesk_PI42323_HI1565382.html|title=Sonstige Bezüge im Lohnsteuerrecht {{!}} Haufe Personal Office Platin {{!}} Personal {{!}} Haufe|last=reserved|first=Copyright Haufe-Lexware GmbH & Co KG- all rights|website=Haufe.de News und Fachwissen|language=de|access-date=2020-04-28}}</ref> The Christmas tax allowance was abolished with the Tax Reform Act of 25 July 1988.<ref>{{Cite web|url=https://www.servat.unibe.ch/dfr/bv096001.html|title=DFR - BVerfGE 96, 1 - Weihnachtsfreibetrag|website=www.servat.unibe.ch|access-date=2020-04-28}}</ref> Since July 2008, federal officials have no longer received Christmas bonuses; the special payments (Christmas and holiday bonuses), amounting to five percent of the annual salary, were integrated into the officials' base salary.<ref>{{Cite web|url=http://www.dbb.de/themen/themenartikel/s/sonderzahlungen.html|title=Sonderzahlungen -» dbb beamtenbund und tarifunion|date=2015-09-23|archive-url=https://web.archive.org/web/20150923213013/http://www.dbb.de/themen/themenartikel/s/sonderzahlungen.html|access-date=2020-04-28|archive-date=23 September 2015}}</ref>
+The Christmas bonus is part of the other-remuneration category, under §39b Abs. 3 of the EStG.<ref>{{Cite web|url=https://www.haufe.de/personal/haufe-personal-office-platin/sonstige-bezuege-im-lohnsteuerrecht_idesk_PI42323_HI1565382.html|title=Sonstige Bezüge im Lohnsteuerrecht {{!}} Haufe Personal Office Platin {{!}} Personal {{!}} Haufe|last=reserved|first=Copyright Haufe-Lexware GmbH & Co KG- all rights|website=Haufe.de News und Fachwissen|language=de|access-date=2020-04-28}}</ref> The Christmas tax allowance was abolished with the Tax Reform Act of 25 July 1988.<ref>{{Cite web|url=https://www.servat.unibe.ch/dfr/bv096001.html|title=DFR – BVerfGE 96, 1 – Weihnachtsfreibetrag|website=www.servat.unibe.ch|access-date=2020-04-28}}</ref> Since July 2008, federal officials have no longer received Christmas bonuses; the special payments (Christmas and holiday bonuses), amounting to five percent of the annual salary, were integrated into the officials' base salary.<ref>{{Cite web|url=http://www.dbb.de/themen/themenartikel/s/sonderzahlungen.html|title=Sonderzahlungen -» dbb beamtenbund und tarifunion|date=23 September 2015|archive-url=https://web.archive.org/web/20150923213013/http://www.dbb.de/themen/themenartikel/s/sonderzahlungen.html|access-date=2020-04-28|archive-date=23 September 2015}}</ref>
 ==== Switzerland ====
-Most Swiss employers pay their employees' annual salary in 13 instalments, rather than 12. An employee usually receives two months' salary in December, which helps pay end-of-year and holiday bills. Sometimes they receive half in July and half in December, however, similar to Germany's Christmas bonus and holiday payment. The thirteenth monthly salary is not a bonus, but a delayed payment. Whether or not a thirteenth salary is paid is part of an employment contract; some companies pay a higher monthly salary instead of the additional payment. In the first and last years of employment, the thirteenth salary is prorated for partial years.<ref name="auto1">{{Cite web|url=https://www.e-tas.ch/resources/living-and-working-switzerland/salary-and-benefits|title=Salary and Benefits {{!}} ETAS|website=www.e-tas.ch|access-date=2020-04-28}}</ref>
+Most Swiss employers pay their employees' annual salary in 13 instalments rather than 12. An employee usually receives two months' salary in December, which helps pay end-of-year and holiday bills. However, they sometimes receive half in July and half in December, similar to Germany's Christmas bonus and holiday payment. The thirteenth monthly salary is not a bonus but a delayed payment. Whether or not a thirteenth salary is part of an employment contract, some companies pay a higher monthly salary instead of the additional payment. The thirteenth salary is prorated for partial years in the first and last years of employment.<ref name="auto1">{{Cite web|url=https://www.e-tas.ch/resources/living-and-working-switzerland/salary-and-benefits|title=Salary and Benefits {{!}} ETAS|website=www.e-tas.ch|access-date=2020-04-28}}</ref>
 Some employers pay an additional annual bonus based on employee performance or employer profits. When an employee pays direct income tax and the 13th month's salary and bonus are paid in the same month, a higher tax rate is paid.<ref name="auto1"/>
@@ Line 82: / Line 84: @@
 === {{anchor|2. Latin America Countries}}Latin America ===
 {{Redirect|Aguinaldo}}
-In [[Latin America]], the thirteenth salary is commonly known as ''aguinaldo'' or ''prima'' in Spanish (bonus).<ref>{{Cite web|url=http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm|title=INFOLEG|website=servicios.infoleg.gob.ar}}</ref><ref>{{Cite web|url=https://www.gub.uy/ministerio-trabajo-seguridad-social/politicas-y-gestion/derecho-reglamentacion-laboral/derecho-laboral-uruguayo/sueldo-anual-complementario-aguinaldo|title=Sueldo Anual Complementario o Aguinaldo|website=Ministerio de Trabajo y Seguridad Social}}</ref>
+In Latin America, the thirteenth salary is commonly known as ''aguinaldo'' or ''prima'' in Spanish (bonus).<ref>{{Cite web|url=http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm|title=INFOLEG|website=servicios.infoleg.gob.ar}}</ref><ref>{{Cite web|url=https://www.gub.uy/ministerio-trabajo-seguridad-social/politicas-y-gestion/derecho-reglamentacion-laboral/derecho-laboral-uruguayo/sueldo-anual-complementario-aguinaldo|title=Sueldo Anual Complementario o Aguinaldo|website=Ministerio de Trabajo y Seguridad Social}}</ref>
 ;Mandatory
-* [[Argentina]]: two equal instalments, by 30 June and 18 December. The amount of each of these payments is equal to half of the highest monthly wage in the preceding 6 months. <ref>{{Cite web |title=Hiring employees in Argentina {{!}} What do employers have to do? {{!}} Oyster® |url=https://www.oysterhr.com/hire-employees/argentina |access-date=2023-04-25 |website=www.oysterhr.com}}</ref>
+* [[Argentina]]: two equal instalments, by 30 June and 18 December. The amount of each of these payments is equal to half of the highest monthly wage in the preceding six months.<ref>{{Cite web |title=Hiring employees in Argentina {{!}} What do employers have to do? {{!}} Oyster |url=https://www.oysterhr.com/hire-employees/argentina |access-date=2023-04-25 |website=www.oysterhr.com}}</ref>
-* [[Bolivia]]: tax-free, up to one month’s wages. A 14th-month bonus is mandatory as a holiday bonus if the GDP is over 4.5 percent.
+* [[Bolivia]]: tax-free, up to one month's wages. A 14th-month bonus is mandatory as a holiday bonus if GDP growth is over 4.5 percent.
-* [[Brazil]]: paid in two equal parts, typically by 30 November and by 20 December. A mandatory 14th-month bonus is referred to as a "holiday bonus" and is paid in the subsequent month. It is one-twelfth of the wage paid in December per month worked previously, or equal to the December wage. It is paid in full only to those who have worked for at least one year for the same company. Those who have worked less time will receive it proportionally to the amount of time worked.<ref>[http://www.planalto.gov.br/ccivil_03/leis/L4090.htm Law 4090, of 13 July 1962.]</ref><ref name=":3">[http://www.planalto.gov.br/ccivil_03/leis/L4749.htm Law 4749, of 12 August 1965]</ref><ref>{{Cite web|url=https://www.braanz.com/brazil-basics/13th-salary-in-brazil|title=13th Salary in Brazil|website=www.braanz.com}}</ref><ref name=ProQuest2755183682/>
+* Brazil: paid in two equal parts, typically by 30 November and 20 December. A mandatory 14th-month bonus is called a "holiday bonus" and is paid in the subsequent month. It is one-twelfth of the wage paid in December per month worked previously or equal to the December wage. It is paid in full only to those who have worked for at least one year for the same company. Those who have worked less time will receive it proportionally to the amount worked.<ref>[http://www.planalto.gov.br/ccivil_03/leis/L4090.htm Law 4090, of 13 July 1962.]</ref><ref name=":3">[http://www.planalto.gov.br/ccivil_03/leis/L4749.htm Law 4749, of 12 August 1965]</ref><ref>{{Cite web|url=https://www.braanz.com/brazil-basics/13th-salary-in-brazil|title=13th Salary in Brazil|website=www.braanz.com}}</ref><ref name=ProQuest2755183682/>
-* [[Colombia]]: two halves, paid during the first 15 days of June and the first 20 days of December
+* [[Colombia]]: two-halves, paid during the first 15 days of June and the first 20 days of December
 * [[Costa Rica]]: paid during the first 20 days of December
 * [[Dominican Republic]]: paid by 20 December
-* [[Mexico]]: The 13th salary, in Mexico, referred to as aguinaldo must be equivalent to at least 15 days of wages. However, for workers who have been employed for less than a year in the same company, the bonus amount is prorated. Employers who fail to comply with this regulation can be reported to the Federal Office of the Defense of Labor. Unfortunately, due to unfavourable conditions such as informal contracts and temporary payments, only a small fraction of Mexican workers receive the aguinaldo.<ref>{{Cite web |title=What Is an Aguinaldo? |url=https://www.investopedia.com/terms/a/aguinaldo.asp |access-date=2023-04-25 |website=Investopedia |language=en}}</ref> It is paid by 20 December.
+* Mexico: The 13th salary, in Mexico, referred to as aguinaldo, must be equivalent to at least 15 days of wages. However, the bonus amount is prorated for workers who have been employed for less than a year in the same company. Employers who fail to comply with this regulation can be reported to the Federal Office of the Defense of Labor. Unfortunately, only a small fraction of Mexican workers receive the aguinaldo due to unfavourable conditions such as informal contracts and temporary payments.<ref>{{Cite web |title=What Is an Aguinaldo? |url=https://www.investopedia.com/terms/a/aguinaldo.asp |access-date=2023-04-25 |website=Investopedia |language=en}}</ref> It is paid by 20 December.
-* [[Ecuador]]: A mandatory 14th-month bonus is paid in parts or in a lump sum.
+* [[Ecuador]]: A mandatory 14th-month bonus is paid in parts or a lump sum.
-* [[El Salvador]]: Christmas bonus, based on years of service
+* [[El Salvador]]: Christmas bonus based on years of service
 * [[Guatemala]]: paid at mid-year. A mandatory 14th-month bonus is paid at the end of the year; both are equal to one month's salary.
-* [[Honduras]]: paid in December. A mandatory 14th-month bonus is paid in July; both are equal to one month's salary.
+* [[Honduras]]: paid in December. A mandatory 14th-month bonus is paid in July; both equal one month's salary.
 * [[Nicaragua]]: one month's salary, paid by 10 December
-* [[Panama]]: paid in three equal parts on 15 April, 15 August, and 15 December
+* [[Panama]]: paid in three equal parts on 15 April 15 August, and 15 December
 * [[Peru]]: paid in July. A mandatory 14th-month bonus is paid in December.
-* [[Uruguay]]: paid in two halves, on 30 June and by the end of the year
+* [[Uruguay]]: paid in two-halves, on 30 June and by the end of the year
 * [[Paraguay]], [[Venezuela]]: paid at the end of the year
-* [[Puerto Rico]]: In Puerto Rico, the mandatory payment is referred to as Christmas Bonus and is paid between October 15th and December 15th. Regarding employees hired before January 26, 2017, the employer is required to pay a bonus to those who have worked at least 700 hours during the 12-month period starting from October 1st of the previous year. Employers with over 15 employees pay 6% of the total salary of an employee, the maximum bonus is $600. Employers with fewer employees pay 3% of the total salary of an employee, the maximum bonus is $300. Regarding employees hired after January 26, 2017, employers with more than 20 employees are required to pay a bonus equivalent to 2% of the total salary, capped at $600, to those who have worked at least 1350 hours in the 12-month period starting from October 1st of the previous year. Employers with fewer employees must also pay a bonus equivalent to 2% of the total salary, capped at $300. The bonus may be reduced to 50% for employees who worked less than a year for the company.<ref>{{Cite web |date=2021-10-26 |title=Puerto Rico’s Yearly Bonus 2021 |url=https://www.gaclaw.com/news-publications/puerto-ricos-yearly-bonus-2021/ |access-date=2023-04-26 |website=www.gaclaw.com}}</ref>  Puerto Rico Act No. 41 of June 20, 2022, further regulating employment law, including the mandatory Christmas bonus, was appealed in March 2023.<ref>{{Cite web |title=Court declares Puerto Rico’s 2022 labor reform null |url=https://www.dlapiper.com/en/insights/publications/2023/03/court-declares-puerto-ricos-2022-labor-reform-null |access-date=2023-04-27 |website=DLA Piper |language=en}}</ref>
+* [[Puerto Rico]]: In Puerto Rico, the mandatory payment is called the Christmas Bonus and is paid between 15 October and 15 December. Regarding employees hired before 26 January 2017, the employer must pay a bonus to those who have worked at least 700 hours during the 12 months starting from 1 October of the previous year. Employers with over 15 employees pay 6% of an employee's total salary; the maximum bonus is $600. Employers with fewer employees pay 3% of an employee's total salary; the maximum bonus is $300. Regarding employees hired after 26 January 2017, employers with more than 20 employees are required to pay a bonus equivalent to 2% of the total salary, capped at $600, to those who have worked at least 1350 hours in the 12 months starting from 1 October of the previous year. Employers with fewer employees must also pay a bonus equivalent to 2% of the total salary, capped at $300. The bonus may be reduced to 50% for employees who worked less than a year for the company.<ref>{{Cite web |date=26 October 2021 |title=Puerto Rico's Yearly Bonus 2021 |url=https://www.gaclaw.com/news-publications/puerto-ricos-yearly-bonus-2021/ |access-date=2023-04-26 |website=www.gaclaw.com}}</ref>  Puerto Rico Act No. 41 of 20 June 2022, further regulating employment law, including the mandatory Christmas bonus, was appealed in March 2023.<ref>{{Cite web |title=Court declares Puerto Rico’s 2022 labor reform null |url=https://www.dlapiper.com/en/insights/publications/2023/03/court-declares-puerto-ricos-2022-labor-reform-null |access-date=2023-04-27 |website=DLA Piper |language=en}}</ref>
 ;Customary
-*[[Chile]]: paid in December or in two halves, in September and December<ref name=":0" /><ref name=":2" />
+*Chile: paid in December or two halves, in September and December<ref name=":0" /><ref name=":2" />
 === {{anchor|3. Asian Countries}}Asia ===
 ;Mandatory
-* [[India]]: In India, certain categories of employees are eligible for a bonus that is regulated by the Payment of Bonus Act, 1965. All factories and establishments with 20 or more employees are mandated to comply with the act. However, establishments with 10 or more employees can also be required to comply with the act. Employees who have worked for 30 or more days in the relevant accounting year and whose monthly salary is Rs. 21000 or less are entitled to the bonus. If an employee's salary is higher than Rs. 7000 per month or the minimum wage, whichever is greater, the bonus calculation is based on either Rs. 7,000 or the minimum wage, whichever is higher. The minimum bonus that the employer is required to provide is 8.33% of the employee's salary earned during the accounting year, and the maximum bonus that the employer can provide is 20% of the salary earned during the accounting year. The bonus is paid within 8 months from the closing of the accounting year.<ref>{{Cite web |title=Explainer {{!}} What is a Statutory Bonus? |url=https://mintgenie.livemint.com/news/personal-finance/explainer-what-is-a-statutory-bonus-151643966916469 |access-date=2023-04-27 |website=Mintgenie |language=en}}</ref>
+* India: In India, certain categories of employees are eligible for a bonus regulated by the Payment of Bonus Act, 1965. All factories and establishments with 20 or more employees are mandated to comply with the act. However, establishments with ten or more employees can also be required to comply with the act. Employees who have worked for 30 or more days in the relevant accounting year and whose monthly salary is Rs. 21000 or less are entitled to the bonus. If an employee's salary is higher than Rs. 7000 per month or the minimum wage, whichever is greater, the bonus calculation is based on either Rs. 7,000 or the minimum wage, whichever is higher. The minimum bonus that the employer is required to provide is 8.33% of the employee's salary earned during the accounting year, and the maximum bonus that the employer can provide is 20% of the salary earned during the accounting year. The bonus is paid within eight months from the closing of the accounting year.<ref>{{Cite web |title=Explainer {{!}} What is a Statutory Bonus? |url=https://mintgenie.livemint.com/news/personal-finance/explainer-what-is-a-statutory-bonus-151643966916469 |access-date=2023-04-27 |website=Mintgenie |language=en}}</ref>
 * [[Indonesia]]: religious-holiday bonus, paid at least one week before the holiday
-* [[Philippines]]: the [[Labor Code of the Philippines|Labor Code]] states this bonus, commonly called “13th month”, must be paid in sum to permanent employees in December, or in two installments in May and November. Added 14th, 15th, and other bonuses may be given at the employer’s discretion.<ref>{{cite web|url=https://radford.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia|title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia|date=September 2017|publisher=Aon plc|access-date=5 August 2019}}</ref>All rank-and-file employees are eligible for the bonus. Whether the payment is taxable depends on the amount received.<ref>{{Cite web |title=An introduction to 13th month pay law and computation |url=https://www.outsourceaccelerator.com/articles/an-introduction-to-13th-month-pay-law-and-computation/ |access-date=2023-04-25 |website=Outsource Accelerator |language=en-US}}</ref>
+* [[Philippines]]: the [[Labor Code of the Philippines|Labor Code]] states this bonus, commonly called "13th month pay", must be paid in sum to employees who have worked for at least a month within the calendar year.<ref>{{cite web |last1=DELA CRUZ |first1=AILLA |title=Here’s how to compute your 13th month pay |url=https://www.rappler.com/business/how-to-compute-13th-month-pay/ |website=Rappler News |access-date=1 April 2024}}</ref>  Moreover, it should be given out on or before December 24 or in two installments in May and November. Added 14th, 15th, and other bonuses may be given at the employer's discretion.<ref>{{cite web|url=https://radford.aon.com/insights/articles/2017/13th-and-14th-month-bonus-rules-in-latin-america-europe-africa-and-asia|title=Revisiting 13th and 14th Month Bonus Rules in Latin America, Europe, Africa and Asia|date=September 2017|publisher=Aon plc|access-date=5 August 2019}}</ref> All rank-and-file employees are eligible for the bonus.<ref>{{cite web |title=13th-Month Pay Computation: Employee and Employer Quick Guide |url=https://www.eezi.com/13th-month-pay/ |website=eezi HR Technologies |access-date=1 April 2024}}</ref> Whether the payment is taxable depends on the amount received.<ref>{{Cite web |title=An introduction to 13th month pay law and computation |url=https://www.outsourceaccelerator.com/articles/an-introduction-to-13th-month-pay-law-and-computation/ |access-date=2023-04-25 |website=Outsource Accelerator |language=en-US}}</ref>
 * [[Saudi Arabia]]: paid on [[Eid al-Fitr]]<ref name=":0" /><ref name=":2" />
 ;Customary
-* [[China]]: paid during the month of the [[Lunar New Year]] or Spring Holiday.
+* China: paid during the month of the [[Lunar New Year]] or Spring Holiday.
-* [[Hong Kong]]: paid at the Lunar New Year or the end of the year.
+* Hong Kong: paid at the Lunar New Year or the end of the year.
-* [[Israel]]
+* Israel
-* [[Japan]]: a summer bonus, paid in June. A 14th-month winter bonus is paid in December.
+* Japan: a summer bonus, paid in June. A 14th-month winter bonus is paid in December.
 * [[Malaysia]]: paid at the end of the year
 * [[Nepal]]: paid with the last month's salary before the festival of [[Dashain]].
-* [[Singapore]] (Annual Wage Supplement),.<ref>{{Cite web|url=https://www.mom.gov.sg/employment-practices/salary/variable-wage-components|title=Variable wage components: AWS, bonus, variable pay|website=Ministry of Manpower Singapore}}</ref>
+* Singapore (Annual Wage Supplement),.<ref>{{Cite web|url=https://www.mom.gov.sg/employment-practices/salary/variable-wage-components|title=Variable wage components: AWS, bonus, variable pay|website=Ministry of Manpower Singapore}}</ref>
 * [[Taiwan]]: paid at the end of the year.
 * [[United Arab Emirates]]: A 14th-month bonus is paid at the end of the year.
-* [[Vietnam]]: paid the month before the [[Tết|Lunar New Year]].<ref>{{Cite web|url=https://www.globalization-partners.com/globalpedia/vietnam-employer-of-record/|title=Vietnam PEO & Employer of Record - Expand Business into Vietnam|website=www.globalization-partners.com}}</ref>
+* [[Vietnam]]: paid the month before the [[Tết|Lunar New Year]].<ref>{{Cite web|url=https://www.globalization-partners.com/globalpedia/vietnam-employer-of-record/|title=Vietnam PEO & Employer of Record – Expand Business into Vietnam|website=www.globalization-partners.com}}</ref>
 === {{anchor|4. African Countries}}Africa ===
@@ Line 130: / Line 132: @@
 * [[Angola]]: A mandatory vacation bonus is paid before a holiday. A mandatory 14th-month Christmas is paid in December.
 * [[Nigeria]]: paid before Christmas
-* [[South Africa]]: paid at the end of the year<ref name=":0" /><ref name=":2" />
+* South Africa: paid at the end of the year<ref name=":0" /><ref name=":2" />
 * [[Mauritius]]: Paid in December
@@ Line 143: / Line 145: @@
 ==Further reading==
-* {{Commonscatinline}}
+* {{Commons category-inline}}
 * [http://blogs.loc.gov/law/2011/12/a-state-mandated-christmas-bonus/ A State Mandated Christmas Bonus] from ''In Custodia Legis'', the [[Law Library of Congress]] blog