{"id":990367,"date":"2026-10-07T21:06:26","date_gmt":"2026-10-07T21:06:26","guid":{"rendered":"https:\/\/legalspotsv.com\/?p=990367"},"modified":"2026-10-19T04:04:44","modified_gmt":"2026-10-19T04:04:44","slug":"quincena-25-operating-criteria","status":"publish","type":"post","link":"https:\/\/legalspotsv.com\/en\/ministerio-de-trabajo-establece-los-criterios-operativos-para-aplicar-la-quincena-25\/","title":{"rendered":"Ministry of Labor sets operating criteria for applying the Quincena 25 bonus"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"990367\" class=\"elementor elementor-990367\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fd35189 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fd35189\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a127401d\" data-id=\"a127401d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-93528ff4 elementor-widget elementor-widget-text-editor\" data-id=\"93528ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The guidelines outline how companies must calculate and pay this mandatory benefit starting in 2027, as well as the rules that apply in cases of less than one year of service, resignation, or termination.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd6169d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd6169d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be42a767\" data-id=\"be42a767\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-70f2905c elementor-widget elementor-widget-text-editor\" data-id=\"70f2905c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c06b4d9 elementor-widget elementor-widget-text-editor\" data-id=\"c06b4d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><span style=\"font-weight: 400;\">The Ministry of Labor and Social Welfare established the operational and procedural criteria that private companies must follow to ensure payment of the <\/span><b>Quincena 25<\/b><span style=\"font-weight: 400;\">, an employment benefit that will be mandatory starting in January 2027.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The obligation had already been established by the <\/span><b>Special Law on the Quincena Veinticinco<\/b><span style=\"font-weight: 400;\">, approved and published in January 2026. The new development is that the <\/span><b>Instruction No. 01\/2026<\/b><span style=\"font-weight: 400;\"> It specifies practical aspects that companies must incorporate into their payroll processes, employment records, proportional calculations, and final settlements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The directive was published in the Official Gazette on September 14, 2026, and took effect that same day.<\/span><\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a00b4317 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a00b4317\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25d4af3f\" data-id=\"25d4af3f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79615a8 elementor-widget elementor-widget-heading\" data-id=\"79615a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is \"Quincena 25\"?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-8ee2737d elementor-widget elementor-widget-text-editor\" data-id=\"8ee2737d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\"Quincena 25\" is an annual financial benefit equivalent to <\/span><b>50 % of the basic or nominal monthly wage<\/b><span style=\"font-weight: 400;\"> as determined by the employee at the time of payment. In the private sector, it must be paid once a year, within the period between <\/span><b>January 15 and 25<\/b><span style=\"font-weight: 400;\">. The benefit is available to workers whose nominal monthly wage is up to <\/span><b>US$1,500<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It should not be confused with an additional monthly salary or with the year-end bonus. It is a separate benefit, established by a special law and subject to its own rules for calculation and payment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a92e308 elementor-widget elementor-widget-heading\" data-id=\"a92e308\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What compensation should be used to calculate it?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-f42a6eb elementor-widget elementor-widget-text-editor\" data-id=\"f42a6eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The calculation must be based on the worker's basic or nominal monthly wage at the time of payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The guidelines clarify that variable compensation, such as the following, should not be included in the calculation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Committees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales Bonuses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rewards for meeting goals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overtime.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other variable or incidental income.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example, if an employee has a nominal monthly salary of US$800 and meets the seniority requirement, their Quincena 25 will be <\/span><b>US$400<\/b><span style=\"font-weight: 400;\">, even if he has received additional commissions or bonuses for a few months.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96468d9 elementor-widget elementor-widget-heading\" data-id=\"96468d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who will receive the full payment?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-0819b75 elementor-widget elementor-widget-text-editor\" data-id=\"0819b75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Individuals who, as of January 14 of the corresponding year, have reached at least <\/span><b>one year of continuous employment with the same employer<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The continuity of the employment relationship will be a determining factor. For this reason, companies must review hire dates and ensure they have up-to-date employment records before processing payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The benefit must be paid in a single lump sum. It may not be divided into installments or partially included in regular wages.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e1fa0 elementor-widget elementor-widget-heading\" data-id=\"51e1fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What happens if the employee has been with the company for less than a year?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-b5c8f44 elementor-widget elementor-widget-text-editor\" data-id=\"b5c8f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">If an employee has not completed one continuous year of service as of January 14, he or she will be entitled to receive an amount proportional to the time actually worked.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The instructions establish the following formula as the basis for calculation:<\/span><\/p>\n<p><b>50 \u00d7 (% of the nominal monthly wage \u00f7 365) \u00d7 accumulated days worked<\/b><\/p>\n<p><span style=\"font-weight: 400;\">For example, if a person has a nominal salary of US$900 and has worked 200 days:<\/span><\/p>\n<p><b>US<\/b><b>450 \u00f7 365 \u00d7 200 = US<\/b><b>246.58<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This would be the proportional amount for Quincena 25, subject to verification of the start date and the number of days accrued.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53c8a05 elementor-widget elementor-widget-heading\" data-id=\"53c8a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What happens in cases of resignation or termination?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-ee39d02 elementor-widget elementor-widget-text-editor\" data-id=\"ee39d02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This benefit must also be taken into account when the employment relationship ends.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If an employee resigns, is terminated, or their contract ends, the company must include in the final pay the full or prorated amount of Quincena 25 that has accrued through the termination date.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The new accumulation period begins on <\/span><b>January 15 of each year<\/b><span style=\"font-weight: 400;\">. This means that, even after the annual payment has been made, the proportional portion that could apply in the event of termination of employment begins to accrue immediately.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies must update their forms and settlement procedures to ensure this item is not omitted.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf778ea elementor-widget elementor-widget-heading\" data-id=\"cf778ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Are discounts applied to Quincena 25?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-1be1728 elementor-widget elementor-widget-text-editor\" data-id=\"1be1728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The law provides special treatment for this benefit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Payment for Quincena 25:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is not subject to income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It does not generate ISSS contributions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It does not generate social security contributions to the AFPs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It cannot be seized.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is not subject to discounts for loans or credit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It should not be used as a basis for calculating other employee benefits.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is also separate from regular wages, the year-end bonus, vacation pay, and any other employee benefits recognized by law or by internal company agreements.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df3240b elementor-widget elementor-widget-heading\" data-id=\"df3240b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Does this apply to contractors and professional service providers?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-a62e600 elementor-widget elementor-widget-text-editor\" data-id=\"a62e600\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The 25th-Day Pay is an employment-related benefit. Therefore, its application is contingent upon the existence of an employment relationship.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In principle, it does not automatically apply to individuals hired under civil or commercial arrangements for the provision of professional services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the name of the contract alone is not sufficient to rule out an employment relationship. If, in practice, elements such as subordination, a set work schedule, dependence, supervision, and the personal provision of services exist, the true nature of the relationship could be called into question.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies should review their hiring practices to identify potential risks related to job reclassification.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bee5bc elementor-widget elementor-widget-heading\" data-id=\"2bee5bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax Treatment for Businesses\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-df19ddf elementor-widget elementor-widget-text-editor\" data-id=\"df19ddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Amounts paid as part of Quincena 25 may constitute a deductible expense for income tax purposes, provided that the payment was actually made and is properly documented.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, companies must retain:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof of payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting forms and records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receipts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual calculations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employment records and documents verifying length of service.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is important to distinguish this standard deduction from the special tax treatment granted for voluntary payments made during 2026. That benefit was specifically provided for the 2026 tax year and should not be confused with the rules applicable to mandatory payments beginning in 2027.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c205f3f elementor-widget elementor-widget-heading\" data-id=\"c205f3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What steps should companies take before January 2027?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-bb0e235 elementor-widget elementor-widget-text-editor\" data-id=\"bb0e235\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Implementation should not be left until the days leading up to payment. Companies can start taking the following steps right away:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify workers with a nominal monthly wage of up to US$$1,500.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify start dates and employment continuity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distinguish between nominal salary and commissions and other variable compensation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate the full and proportional payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Include the benefit in the January budget and cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set up the payroll system correctly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update the procedures for resignation, termination, and severance pay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Define the documentation that will support each payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review service contracts that may conceal employment relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Train human resources, accounting, and administrative staff.<\/span><\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31e4de7 elementor-widget elementor-widget-heading\" data-id=\"31e4de7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">An obligation that requires advance preparation\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-9d92407 elementor-widget elementor-widget-text-editor\" data-id=\"9d92407\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Although the first mandatory payment will be made in January 2027, the operational guidelines already allow companies to prepare for compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incorrect implementation can lead to discrepancies in amounts, omissions in payroll calculations, accounting errors, or potential issues in the event of a labor inspection.<\/span><\/p>\n<p><b>Legal Spot can advise companies on identifying beneficiaries, reviewing length of service, calculating full and prorated payments, updating payroll policies, and ensuring their employee termination procedures are in compliance.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">To receive consulting services for your company, <strong><a href=\"https:\/\/legalspotsv.com\/en\/contact\/\">Contact us.\u00a0<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El instructivo define c\u00f3mo deber\u00e1n calcular y pagar las empresas esta prestaci\u00f3n obligatoria a partir de 2027, as\u00ed como las reglas aplicables en casos de antig\u00fcedad menor a un a\u00f1o, renuncia o despido. El Ministerio de Trabajo y Previsi\u00f3n Social estableci\u00f3 los criterios operativos y procedimentales que deber\u00e1n seguir las empresas privadas para cumplir con&#8230;<\/p>","protected":false},"author":1,"featured_media":990369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-990367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/990367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/comments?post=990367"}],"version-history":[{"count":5,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/990367\/revisions"}],"predecessor-version":[{"id":990373,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/990367\/revisions\/990373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/media\/990369"}],"wp:attachment":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/media?parent=990367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/categories?post=990367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/tags?post=990367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}