Learn about the annual obligations that apply to your companies in each Central American countries. At BLP we can help you to ensure compliance in each country.
Download each of the dates in the pdf calendar of your preference. Do not miss any of these dates and avoid fines and penalties.
COSTA RICA
Learn about the annual compliance obligations that apply to your company in Costa Rica. At BLP we can help you to ensure compliance.
- Registration as an employer before the Costa Rican Social Security Fund
Eight (8) business days after the start of the activity or the acquisition of the company or business.
- Payment of wages as agreed upon with the employees within the limits of the Labor Code
Weekly, fortnightly, or monthly, as agreed upon.
- Grating the employee a weekly rest
1 day after every 6 working days.
- Presentation and payment of forms before the Costa Rican Social Security Fund
From the 26th of each month to the fourth business day of the following month. The payroll payment dates are from the 15th to the 21st of each month.
- Withholding of a percentage of salary
Within the first 15 calendar days of the month following the reporting period.
- Presentation of payroll before the National Insurance Institute
Before the 10th of each month.
- Bonus payment to employees of a private company
Within the first 20 days of December.
- Granting to employees at least 2 weeks of paid vacation
Within 15 weeks of completing 50 weeks of continuous work.
- Maternity leave
1 month before birth and 3 months after delivery.
- Lactation
At least 3 months postpartum and any additional time certified by a physician as necessary, including the choice of fifteen-minute interval every three hours or half an hour twice a day during work hours (it is customary to negotiate an hour before or after the normal day).
- Leave for those responsible for terminally ill patients or seriously ill minors
An employee is entitled to an indefinite leave of absence in either of two cases of third-party illness: (1) when a treating physician declares a patient under the employee’s care to be in a terminal phase; (2) when a treating physician determines that a minor under the employee’s care is seriously ill.
In either case, such leave will be renewed every thirty calendar days and may be lifted before its expiration, at the discretion of the treating physician.
- Formation of occupational health commissions, offices, or departments before the Occupational Health Council
The formation of an occupational health commission is apt for an employer with 10 to 49 employees; an employer with 50 or more employees should form an occupational health office or department.
- Right to vote
Grant workers the necessary time, without salary reduction, to vote in elections and popular consultations under the referendum modality. Such time is granted whenever determined by the Supreme Electoral Tribunal.
- Disability subsidy payment
Within the first 3 days of disability, the employer must pay 50% of the salary, unless the employee becomes disabled again in the same month, in which case the CCSS would recognize the subsidy from the first day. After the first 3 days and up to the term determined by the Costa Rican Social Security Fund, the employer must pay 40% of the salary if the employer wishes it or has negotiated it with other employees through a collective agreement or similar instrument.
- Report of occupational accidents before the National Insurance Institute
Eight (8) days after the accident at work.
EL SALVADOR
Learn about the annual compliance obligations that apply to your company in El Salvador. At BLP we can help you to ensure compliance.
- Referral of individual employment contracts
An employment contract must be submitted to the General Directorate of Labor of the Ministry of Labor and Social Welfare within 8 business days after signing.
- Payment of wages
Wages are due on (1) the agreed date, (2) the date established in the Internal Work Regulations, (3) the customary date, or (3) on a date provided under the rules of the Labor Code.
- Presentation of forms of the Salvadoran Institute of Social Security
During the first 5 business days of the month through the ISSS digital platform.
- Payment of forms of the Salvadoran Institute of Social Security
No later than the 20th of the following month through the banking system or directly to the ISSS.
- Declaration and payment of contributions for the pension savings system (AFP)
First 10 business days of the month. The declaration is made through the digital platforms of the AFPs and the payment through the banking system.
- Income tax withholding
At the time of payment of salary.
- Payment of income tax withholding to the Tax Administration
The first ten business days of the month following that in which the withholdings were made. The withholdings are declared within the monthly declaration of payment on account of the income tax and are paid together with it, through the banking system or directly to a collection office of the Ministry of Finance.
- Grant of a paid weekly rest day
Sunday of every week. Sunday is the extra day; contractually, another day or days can be agreed upon.
- Annual paid vacation
A period of 15 days a year must be granted for vacation, remunerated with the conventional salary plus 30%, payable before the start of the term granted to enjoy this benefit.
- Bonus
Payment between December 12 and 20 of each year.
- Maternity leave
16 weeks as maternity leave, of which 10 must be enjoyed after childbirth and a benefit equivalent to 100% of the basic salary earned during said leave, payable in advance of its enjoyment.
- Registration and authorization of establishments (Authorization and renewal of Work Center)
Immediately after hiring the first worker, the work center authorization must be processed for the first time.
The work center authorization issued by the General Directorate of Labor Inspection of the Ministry of Labor and Social Welfare must be renewed annually.
GUATEMALA
Learn about the annual compliance obligations that apply to your company in Guatemala. At BLP we can help you to ensure compliance.
- Registration of Individual Employment Contracts
Within 15 days after the conclusion of the employment contract.
- Salary Book
As soon as 10 or more employees are hired.
- Internal work rules
As soon as 10 or more employees are hired.
- Employer Registration at the Guatemalan Institute of Social Security (IGSS)
As soon as 3 or more employees are hired.
- Payment and presentation of the Social Security form
Within the first 20 days of the following mont.
- Submit Employer Report
January 1 – February 28 of each year.
- Request to work on days off and rest
At any time of the year.
- Premises for children of working mothers (nursery)
As soon as 30 or more employees are hired.
- Occupational Health and Safety Committee
As soon as 30 or more employees are hired.
- Adoption of Occupational Safety measures
As soon as the first employee is hired.
- Salary payment
Biweekly or Monthly, as agreed.
- Adjust Minimum Wage
| Economic activity | Salary Daily |
Salary Monthly |
|---|---|---|
| Agricultural | Q94.44 | Q2,872.55 |
| Non-agricultural | Q97.29 | Q2,959.54 |
| Exporter and Maquila | Q88.91 | Q2,704.35 |
- Payment Bonus Incentive
Monthly.
- Bonus Payment
100% during the first two weeks of December of each year, or 50% during the first two weeks of December and 50% in the first two weeks of the new year.
- Annual Bonus Payment for Private and Public Sector Workers (Bono 14)
First two weeks of July of each year.
- Settlement payment
The employee’s last effective workday.
- Weekly rest
One day per week.
- Annual vacation
Upon completion of a year of continuous service, an employee is entitled to enjoy a vacation period of 15 business days.
- Maternity leave
Maternal leave is due and payable at 100% of the salary during the 30 days before giving birth and 54 days postpartum.
- Lactation period
10 months after childbirth or until Social Security orders otherwise, a working mother is entitled to half an hour twice a day (which can be accumulated) to feed her child.
- Adoption Case License
An employee who adopts a minor is entitled to a postadoption leave of 54 days with pay.
- Licenses
-
- Death of the worker’s spouse/partner, parent, or child, 3 days.
- Worker’s marriage, 5 days.
- For the birth of a child, 2 days.
- Court summons as long as necessary, half a day within the jurisdiction, 1 day outside the jurisdiction.
- Trade union Executive Committee members are entitled to time off to perform trade union functions not to exceed six days per month.
- Cases provided for in the collective agreement or any other agreement authorized by the employer.
- Sworn statement before a Notary of compliance with labor obligations
It takes place in the first 40 days of the year.
Applies only to companies that operate under Decree 29-89 of the Congress of the Republic of Guatemala – Law for the Promotion and Development of Export and Maquila Activities.
- Present the totality of the employee payroll
It takes place in the first 2months of the year.
Applies only to companies that operate under Decree 29-89 of the Congress of the Republic of Guatemala – Law for the Promotion and Development of Export and Maquila Activities.
HONDURAS
Learn about the annual compliance obligations that apply to your company in Honduras. At BLP we can help you to ensure compliance.
- Payment of Salary and Bonuses or Commissions
Must be paid as agreed upon in the employment contract, but not less than the current minimum wage; the term for payment may not exceed one month.
- Extraordinary Day Payment
- With a twenty-five percent (25%) surcharge on the salary of the day shift when the shift occurs during the daytime.
- With a fifty percent (50%) surcharge on the salary of the day shift when the shift occurs at night.
- With a seventy-five percent (75%) surcharge on the salary of the night shift when the extraordinary shift is an extension of such night shift.
- Salary Books
Employers must keep separately a book of wages or payroll and one of extraordinary salary.
- Employer Registration at the Honduran Institute of Social Security (IHSS)
As soon as an employer has its first employee.
- Payment and presentation of the Social Security form
On the 22nd of each month.
- Employer Registration to the Private Contributions Regime (RAP)
As soon as an employer has 10 or more employees.
- Payment and presentation of the RAP form
On the 22nd of each month.
- Employer Registration to the National Institute of Vocational Training (INFOP)
As soon as an employer has its first employee.
- Payment and presentation of the INFOP form
Within 10 business days of the following month.
- Day of rest
The worker has the right to enjoy a rest day after 6 days of work.
- Granting paid annual leave
- Article 346 of the Labor Code:
- a) After one (1) year of continuous service, ten (10) consecutive business
- b) After two (2) years of continuous service, twelve (12) consecutive business
- c) After three (3) years of continuous service, fifteen (15) consecutive business
- d) After four (4) years of continuous service, twenty (20) consecutive working days.
- Article 346 of the Labor Code:
- Leave
An employer must grant leave to an employee for the following purposes: (1) to fulfill the obligations of a public nature imposed by law; (2) in case of serious domestic calamity duly verified; (3) to carry out union commissions inherent to the organization or to attend the funeral of a colleague, provided that the employer or their representative is notified in due time and that, in the latter two cases, the number of those who are absent is not such that it impairs the operation of the company; however, the employer is not obligated to recognize for these reasons more than two days with salary in each calendar month, and in no case more than fifteen (15) days in the same year. The Internal Labor Regulations must be reviewed to verify whether such Regulations grant additional days of leave.
- Thirteenth Month Bonus (“Aguinaldo”)
Must be paid each December, no later than December 20.
- Fourteenth Month as Social Compensation
Must be paid each June, no later than June 20.
- Settlement payment
The last effective day of a worker’s employment.
- Internal regulations
A commercial company must adopt internal regulations as soon as it has 5 or more employees; an industrial company, 10 or more employees; agricultural, livestock, or forestry companies, 20 or more employees; uncategorized or mixed companies, 10 or more employees.
- Joint Hygiene and Safety Commission
An employer must create such a Joint Commission as soon as it has at least 10 permanent employees.
- Pre and Post Natal Leave
A pregnant employee is entitled to 42 days leave before giving birth and 42 days postpartum.
- Lactation Period
During the breastfeeding period, an employee is entitled to two breaks of 30 minutes each to feed her infant during the child’s first 6 months of life.
- Place for mothers to feed their children under 3 years old
An employer must designate such a place as soon as it has 20 employees.
- Study Pension
An employer that employs more than two hundred (200) and less than two thousand (2,000) workers, must bear the essential expenses to sustain decently the technical, industrial, or practical studies, in special centers, national or foreign, of an employee or one of such employee’s children, designated according to the child’s aptitudes, qualities, and dedication, as determined by agreement between employee and employer.
An employer that has more than two thousand (2,000) employees must support, under the aforementioned conditions, three (3) pensioners.
The employer may only cancel the pension when the pensioner is disapproved during the course of one year or when the pensioner engages in misconduct, but in the latter case, another pensioner must replace the disapproved party. A pensioner who has completed such studies must render services for at least two years to the employer who has pensioned them.
- Private Contributions Regime
An employer must contribute 1.5% to the RAP, and an employee 1.5% of the excess over the minimum wage; an employer must also contribute 4% of the monthly salary with a ceiling of 3 minimum wages.
NICARAGUA
Learn about the annual compliance obligations that apply to your companies in Nicaragua. At BLP we can help you to ensure compliance.
- Filing and payment of forms before the Nicaraguan Institute of Social Security (“INSS”)
From the 17th to the 25th of each month, the employer is obligated to pay the workers’ social security deduction.
An employer must deduct 7% of an employee’s salary as a contribution to social security.
- Registration of all new workers with the INSS
An employer must register an employee within three days of being hired.
- Reports to the INSS
7 business days of the following month: Employer-employee contribution form.
3 business days of the following month: Salary changes, periods not worked, and expenses.
3 days immediately following: New income.
- Monthly declaration of Labor Income withholding
Within the first 5 business days of the month following such withholding.