#ElSalvador 🇸🇻 #BDS_LaborAlert: Tax Exemption for Bonuses up to $1,500
The Legislative Assembly has approved a measure aimed at exempting from taxes bonuses that do not...
Nov 25, 2022 2:08:12 PM
1 min. read
#CostaRica 🇨🇷 #BDS_LaborAlert: Enjoyment of the December 1st Holiday will be Moved This Year
Our country commemorates “Army Abolition Day” on Thursday December 1st. This date became a non-mandatory paid holiday since 2019.
It should be reminded, however, that in 2022 the enjoyment of this holiday will be moved to Monday December 5 according to Act No. 9875, which sets forth that the enjoyment of holidays should be moved to Mondays.
Since this is a non-mandatory paid holiday, the following provisions should be considered:
Since this is a non-mandatory paid holiday, the following provisions should be considered:
- As for workers whose payment modality is on a per hourly basis and engaged in non-commercial activities, they must be paid the salary equivalent to one ordinary day of work if they are required to work on said holiday. If they are allowed to enjoy the holiday, no payment should be made.
- As for workers under the fortnightly / monthly or weekly payment modality and engaged in commercial activities who are required to work on said holiday, they should be paid an additional salary for one ordinary day of work to complete a double pay; on the other hand, if they are allowed to enjoy the holiday, their ordinary salary will already include the payment of all days of the relevant month, including holidays and, therefore, no additional payment should be made.
It must be reminded that the Labor Code sets forth the workers’ right to enjoy holidays, whether mandatory or non-mandatory paid. However, Articles 149 and 150 set forth the cases where the employer may ask workers to report to work. In these cases, it would be advisable to inform workers about this need reasonably in advance.
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