Pay Element Detail: Base Salary

Compa Offers Properties

Pay Element	Also Known As	Time Period	Definition
Base Salary	Annual salary, base pay, base	Annual	Initial salary offered to a candidate, not including benefits, bonuses, or other guaranteed compensation.

Geographies

The tables and information below highlight localization, requirements and notes across global regions. Not all regions may have data available for specific pay elements and/or countries, and not all countries may be represented in Compa Offers at this time.

Information has been vetted with compensation professionals, however we always recommend you confirm requirements with your organization's local, in-country experts.

NORTH AMERICA

Country	Localization	Requirements	Notes
Canada	12 month annual	Mandatory	Typically paid either semi-monthly or biweekly. Additional salary payments (e.g., 13th month) are not common practice.
United States	12 month annual	Mandatory	Typically paid monthly, semi-monthly or biweekly. Additional salary payments (e.g., 13th month) are not common practice.

EUROPE

Country	Localization	Requirements	Notes
Armenia	13th month	Mandatory	Paid before New Year holidays
Austria	13th month bonus 14th month bonus	Customary	13th payment at the end of June, 14th at end of November
Belarus	13th month bonus	Customary	Commonly paid at the end of the year and is often included in collective agreements
Belgium	13th month bonus 14th month holiday bonus	Customary Mandatory	13th month bonus usually at year-end; holiday bonus paid at time of holiday
Croatia	13th month bonus	Customary	Often paid around Christmas or Easter; amounts are unspecified
Cyprus	13th month bonus	Customary, but dependent on the employment contract.	Common for employees to receive a bonus at the end of the year
Czech Republic	13th month bonus	Customary	Many employers provide a 13th salary based on performance
Finland	13th month bonus	Customary	Usually paid before the holiday begins
France	13th month bonus	Customary	Usually paid at year-end
Germany	13th month bonus	Customary, but dependent on the employment contract	A “gratuity” generally paid at Christmas
Greece	13th month bonus Vacation bonus 14th month bonus	Mandatory	Paid on Easter, Christmas and summer vacation
Italy	13th month bonus 14th month bonus	Customary	13th month bonus paid in December; 14th month bonus paid in June
Lithuania	13th month bonus	Customary	Many employers provide a 13th bonus based on performance
Luxemburg	13th month bonus	Customary; dependent on the employment contract	Usually paid at year-end
Macedonia	Annual allowance	Customary	"K15" annual allowance given during the second half year, which is paid equally to all employees
Netherlands	13th month bonus	Customary	Often paid around November or December
Poland	12 month annual	No legal requirement	There is no statutory requirement to pay 13th month salary
Portugal	13th month bonus	Mandatory	Paid annually by December 15
Slovakia	13th month bonus	Customary	Generally paid at year end
Slovenia	13th month bonus	Common	Generally paid at the end of the year
Spain	13th month bonus 14th month bonus	Mandatory	Generally paid in the summer and Christmas
Sweden	12 month annual	No legal requirement	There is no 13th month pay
Switzerland	13th month bonus	Customary	Generally paid at year end
United Kingdom	13th month bonus	No legal requirement	Employees may receive bonuses given at the discretion of the employer or can be negotiated as performance clauses in the employment contract.

CENTRAL & SOUTH AMERICA

Country	Localization	Requirements	Notes
Argentina	13th month bonus	Mandatory	Paid in two equal installments, by June 30th and December 18th
Bolivia	13th month bonus 14th month bonus	Mandatory	Christmas bonus is tax-free equal to one month's wages at end of each year; second holiday bonus required if GDP is over 4.5% to one month’s wages plus a 14th-month pay if GDP is above 4.5%
Brazil	13th month bonus 14th month bonus	Mandatory	Paid in two equal parts, by November 30 and by December 20. 14th month is a paid as a holiday bonus.
Chile	13th month bonus	Customary	Paid in December as a lump sum or in two halves, in September and December.
Colombia	13th month bonus	Mandatory	Paid in two equal parts, 1st-15th June and 1st-20th December
Costa Rica	13th month bonus	Mandatory	Paid during the first 20 days of December
Dominican Republic	13th month bonus	Mandatory	Paid by December 20th
Ecuador	13th month bonus 14th month bonus	Mandatory	Paid in installments, but employees may opt for lump sum. Total bonus equal to 15% of employer profits, subject to a cap of 24 times the minimum wage
El Salvador	13th month bonus	Mandatory	Christmas bonus based on year of service
Guatemala	13th month bonus 14th month bonus	Mandatory	Each bonus equal to one month's salary; paid at mid-year and year-end
Honduras	13th month bonus 14th month bonus	Mandatory	13th month bonus paid in December; 14th month bonus in July. Each bonus equal to one month's salary
Mexico	13th month bonus	Mandatory	Christmas bonus paid by December 20
Nicaragua	13th month bonus	Mandatory	Equal to one month’s salary, paid by December 10th
Panama	13th month bonus	Mandatory	Paid in three equal parts on April, August, and December 15th
Paraguay	13th month bonus	Mandatory	Paid at year end
Peru	13th month bonus 14th month bonus	Mandatory	Paid in July and December
Puerto Rico	13th month bonus	Mandatory	Minimum service requirement of 1,350 hours (increased from 700 hours). For companies with at least 20 employees, bonus is 2% of pay and $300 for companies with fewer than 20 employees. During the first year of employment, employees receive half. Paid between November 15 and December 15
Uruguay	13th month bonus	Mandatory	Paid in 2 installments by June 30 and year-end
Venezuela	13th month bonus	Mandatory	Paid at year end

ASIA

Country	Localization	Requirements	Notes
China	13th month bonus	Customary	Paid during the month of the Lunar New Year or Spring Holiday
Hong Kong	13th month bonus	Customary	Generally paid at Lunar New Year or year-end
India	13th month bonus	Mandatory (bonus of percent of annual salary)	Paid within 8 months of the end of the financial year
Indonesia	13th month bonus	Mandatory	Religious holiday bonus, paid at least one one week before the holiday
Israel	13th month bonus	Customary
Japan	13th month bonus 14th month bonus	Customary	Paid in June and December
Malaysia	13th month bonus	Customary	Paid at year end
Philippines	13th month bonus	Mandatory	Paid by December 24
Russia	12 month annual	No legal requirement	There is no statutory requirement for 13th-month salary payments in Russia
Singapore	13th month bonus	Customary	Generally paid at year end
Taiwan	13th month bonus	Customary	Generally paid at Lunar New Year
Thailand	13th month bonus	Customary	There is no statutory requirement, but it is customary for employers to pay the 13th month
Turkey	12 month annual	No legal requirement	There is no statutory requirement to pay 13th or the 14th month salary
Vietnam	13th month bonus	Customary	Generally paid at Lunar New Year

AFRICA

Country	Localization	Requirements	Notes
Angola	13th month vacation bonus 14th month Christmas bonus	Mandatory	Bonus is paid before vacation is taken; Christmas bonus paid in December
Morocco	13th salary	Customary	Paid as a 13th salary or seniority bonus
Nigeria	13th month bonus	Customary	Paid before Christmas
Saudi Arabia	13th month bonus	Customary	Paid on Eid al-Fitr holiday
South Africa	13th month bonus	Customary	A special bonus or “check” generally paid at year-end
UAE	13th month bonus 14th month bonus	Customary	Generally paid at year end

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