{ "_meta": { "dataset_id": "mandatory-bonuses", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 33, "publisher": { "name": "Whichapp", "url": "https://whichapp.site", "contact": "https://whichapp.site/about/" }, "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Whichapp — https://whichapp.site/cite/citation/", "canonical_url": "https://whichapp.site/data/api/datasets/mandatory-bonuses.json", "description": "13th-month, vacation, sectoral mandatory bonuses per country." }, "records": [ { "record_id": "mandatory-bonuses-gb-2026", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "1996-08-22", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.acas.org.uk/bonus-payments", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] No statutory bonus of any kind. Vacation pay is leave pay, not a bonus. SOURCE: https://www.acas.org.uk/bonus-payments | QUOTE: \"Bonuses are not required by law; they are contractual or discretionary.\" || There are no statutory or mandatory bonus entitlements for employees in the United Kingdom. The right to any bonus payment, including 13th-month pay or profit sharing, is determined by the employee's contract of employment. If a bonus is specified in the contract or has been consistently paid over time (establishing 'custom and practice'), it may become a contractual right. The 'effective_from' date for the holiday bonus is based on the Working Time Regulations 1998, which mandate paid holiday but not a separate bonus. The general 'effective_from' date refers to the Employment Rights Act 1996, which underpins modern UK employment contract law.", "change_log_id": "chg-extract-2026-04-19", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.acas.org.uk/bonus-payments", "source_type": "government", "effective_from": "1996-08-22", "confidence": "high" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "profit_sharing_required": { "value": false, "source_url": "https://www.acas.org.uk/bonus-payments", "source_type": "government", "effective_from": "1996-08-22", "confidence": "high" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.acas.org.uk/bonus-payments", "source_type": "government", "effective_from": "1998-10-01", "confidence": "high" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-us-2026", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": "1938-06-25", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://taxsummaries.pwc.com/united-states", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] At-will jurisdiction; no statutory bonus. SOURCE: https://taxsummaries.pwc.com/united-states | QUOTE: \"US federal law imposes no mandatory 13th-month, profit-sharing, or holiday bonus; all such pay is discretionary or contractual.\" || In the United States, there are no federal laws mandating employers to provide bonuses, 13th-month pay, profit sharing, or holiday pay. Such payments are governed by the terms of the employment contract or the employer's established policy. The primary federal law, the Fair Labor Standards Act (FLSA), does not require payment for time not worked, such as holidays. While the FLSA does not mandate bonuses, it does stipulate that non-discretionary bonuses (i.e., those that are promised to employees) must be included in the employee's regular rate of pay for the purpose of calculating overtime.", "change_log_id": "chg-extract-2026-04-19", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/united-states", "source_type": "government", "effective_from": "1938-06-25", "confidence": "high" }, "thirteenth_month_rate": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "Not applicable as 13th month pay is not statutorily required." }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "Not applicable as 13th month pay is not statutorily required." }, "profit_sharing_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/united-states", "source_type": "government", "effective_from": "1938-06-25", "confidence": "high" }, "profit_sharing_rate": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "Not applicable as profit sharing is not statutorily required." }, "holiday_bonus_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/united-states", "source_type": "government", "effective_from": "1938-06-25", "confidence": "high" }, "holiday_bonus_rate": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "Not applicable as a holiday bonus is not statutorily required." }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-de-2026", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2024-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "institutional", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Weihnachtsgeld/Urlaubsgeld are collective-agreement or customary, not statute. SOURCE: https://taxsummaries.pwc.com/germany/individual/other-taxes | QUOTE: \"13th-month (Weihnachtsgeld) and holiday bonus (Urlaubsgeld) are CBA/customary, not statutory.\" || In Germany, there are no general statutory laws that require employers to pay a 13th-month salary (Weihnachtsgeld), holiday bonus (Urlaubsgeld), or provide profit sharing. These payments are common but are not mandated by federal law. An employee's entitlement to such bonuses arises from other legally binding sources: 1. Collective Bargaining Agreement (Tarifvertrag): Many industries have CBAs that mandate these bonuses for covered employees. 2. Individual Employment Contract (Arbeitsvertrag): The employee's contract may explicitly grant the right to a bonus. 3. Company Custom / Established Practice (Betriebliche Übung): If an employer pays a bonus voluntarily for at least three consecutive years without explicitly stating it is a one-time, discretionary payment, it can become a binding obligation for the future.", "change_log_id": "chg-extract-2026-04-19", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "institutional", "effective_from": "2024-02-01", "confidence": "high" }, "thirteenth_month_rate": { "value": null, "unit": null, "source_url": "https://www.ihk.de/frankfurt/recht/arbeitsrecht/entgelt/weihnachtsgeld-und-sonderzahlungen-3538850", "source_type": "institutional", "effective_from": "2024-02-01", "confidence": "high" }, "thirteenth_month_payment_date": { "value": null, "source_url": "https://www.ihk.de/frankfurt/recht/arbeitsrecht/entgelt/weihnachtsgeld-und-sonderzahlungen-3538850", "source_type": "institutional", "effective_from": "2024-02-01", "confidence": "high" }, "profit_sharing_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "provider", "effective_from": "2023-08-04", "confidence": "high" }, "profit_sharing_rate": { "value": null, "unit": null, "source_url": "https://www.haufe.de/personal/entgelt/gewinnbeteiligung-fuer-mitarbeiter-vorteile-und-modelle_78_535290.html", "source_type": "provider", "effective_from": "2023-08-04", "confidence": "high" }, "holiday_bonus_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "institutional", "effective_from": "2024-05-22", "confidence": "high" }, "holiday_bonus_rate": { "value": null, "unit": null, "source_url": "https://www.dgb.de/urlaubsgeld", "source_type": "institutional", "effective_from": "2024-05-22", "confidence": "high" }, "other_mandatory_bonuses": [] }, "source_class": "D", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-ca-2026", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2026-04-19", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://taxsummaries.pwc.com/canada", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Vacation pay (~4%) is leave pay, not a bonus. SOURCE: https://taxsummaries.pwc.com/canada | QUOTE: \"Canadian federal and provincial law impose no mandatory 13th-month, profit-sharing or holiday bonus; vacation pay (~4%) is leave pay.\" || In Canada, there are no general statutory requirements for employers to pay a 13th-month bonus, profit-sharing, or holiday/vacation bonuses at the federal or provincial/territorial level. Bonus payments are generally discretionary or based on contractual obligations arising from an employment contract or a collective bargaining agreement. However, all Canadian jurisdictions have mandatory provisions for vacation pay and public holiday pay, which are considered core wage and leave obligations, not supplementary bonuses.", "change_log_id": "chg-extract-2026-04-19", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/canada", "source_type": "government", "confidence": "high" }, "thirteenth_month_rate": { "value": null, "unit": null, "note": "Not applicable as 13th month pay is not statutorily required." }, "thirteenth_month_payment_date": { "value": null, "note": "Not applicable as 13th month pay is not statutorily required." }, "profit_sharing_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/canada", "source_type": "government", "confidence": "high" }, "profit_sharing_rate": { "value": null, "unit": null, "note": "Not applicable as profit sharing is not statutorily required." }, "holiday_bonus_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/canada", "source_type": "government", "confidence": "high" }, "holiday_bonus_rate": { "value": null, "unit": null, "note": "Not applicable as a holiday/vacation bonus is not statutorily required. This is distinct from mandatory vacation pay." }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-au-2026", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": "2010-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://taxsummaries.pwc.com/australia", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Annual-leave loading (~17.5%) is award-based, not universal statute. Super is a retirement contribution, not a bonus. SOURCE: https://taxsummaries.pwc.com/australia | QUOTE: \"Australian law (Fair Work Act/NES) imposes no mandatory 13th-month, profit-sharing or holiday bonus; leave loading derives from awards.\" || Australia does not have any universal statutory bonus obligations, such as 13th-month pay or mandatory profit sharing. Bonus and incentive schemes are at the discretion of the employer and are governed by employment contracts, enterprise agreements, or company policy. A common feature of the Australian industrial relations system is 'annual leave loading', which is an extra payment made to an employee when they take annual leave. However, this is not a universal entitlement under the National Employment Standards (NES). An employee is only entitled to annual leave loading if it is included in their applicable Modern Award or enterprise agreement. Where it is applicable, the rate is typically 17.5% of the employee's base rate of pay for the period of leave.", "change_log_id": "chg-extract-2026-04-19", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/australia", "source_type": "government", "effective_from": "2010-01-01", "confidence": "high" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "profit_sharing_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/australia", "source_type": "government", "effective_from": "2010-01-01", "confidence": "high" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "holiday_bonus_required": { "value": false, "source_url": "https://taxsummaries.pwc.com/australia", "source_type": "government", "effective_from": "2010-01-01", "confidence": "high" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-fr-2026", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F2141?lang=en", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] FIX: France has NO statutory 13th-month pay (it is customary or collective-agreement only) - changed true->false and cleared the rate/date. Mandatory profit-sharing ('participation') for companies with 50+ employees is correctly true; from 1 Jan 2025 a value-sharing scheme also applies to profitable 11-49 employee firms. SOURCE: https://entreprendre.service-public.gouv.fr/vosdroits/F2141?lang=en | QUOTE: \"Participation is mandatory in companies that employ minimum 50 employees. She is optional for the other.\" || France requires 13th-month pay under most collective agreements (not statute, but near-universal). Profit-sharing (participation légale) is mandatory for companies with ≥50 employees — 10% of profits above a threshold distributed annually. No statutory holiday bonus separate from paid-leave entitlement.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F2141?lang=en", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006901818", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006901818", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": true, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F2141?lang=en", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "Participation (profit-sharing) mandatory for companies 50+ employees under Code du Travail Art. L.3321-1" }, "profit_sharing_rate": { "value": "Participation (profit-sharing) mandatory for companies 50+ employees under Code du Travail Art. L.3321-1", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006901818", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F2141?lang=en", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-nl-2026", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://business.gov.nl/regulation/holiday-allowance/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] 8% holiday allowance (vakantiegeld) is statutory (Minimum Wage and Holiday Allowance Act). No statutory 13th-month. SOURCE: https://business.gov.nl/regulation/holiday-allowance/ | QUOTE: \"Paying holiday allowance is mandatory. You must pay it every year. ... at least 8% holiday allowance on their gross annual salary.\" || Vakantiegeld (holiday allowance) of 8% of annual gross salary is mandatory under the Dutch Civil Code (BW Art. 7:640). Paid in May–June. No mandatory 13th-month pay or profit-sharing at statute level.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://business.gov.nl/regulation/holiday-allowance/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://business.gov.nl/regulation/holiday-allowance/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": true, "source_url": "https://business.gov.nl/regulation/holiday-allowance/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": "8% of annual gross salary", "source_url": "https://wetten.overheid.nl/BWBR0005290/2024-01-01", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-es-2026", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.boe.es/biblioteca_juridica/anuarios_derecho/articulo.php?id=ANU-L-2021-00000001264", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Two mandatory pagas extraordinarias (Estatuto de los Trabajadores Art. 31), June + December; amount/dates set by CBA, the two-payment minimum is statutory. SOURCE: https://www.boe.es/biblioteca_juridica/anuarios_derecho/articulo.php?id=ANU-L-2021-00000001264 | QUOTE: \"All workers must receive, as a minimum, two extraordinary bonuses per year: one for Christmas festivities and another in summer.\" || Art. 31 of the Estatuto de los Trabajadores mandates at least two extraordinary payments per year, effectively creating a 14-salary structure. Most workers receive one in June and one in December. No mandatory profit-sharing or holiday bonus beyond annual leave pay.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://www.boe.es/biblioteca_juridica/anuarios_derecho/articulo.php?id=ANU-L-2021-00000001264", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": "Two extra monthly pays per year (pagas extraordinarias) under Estatuto de los Trabajadores Art. 31", "source_url": "https://www.boe.es/eli/es/rdlg/2015/10/23/2", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": "June and December", "source_url": "https://www.boe.es/eli/es/rdlg/2015/10/23/2", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.boe.es/biblioteca_juridica/anuarios_derecho/articulo.php?id=ANU-L-2021-00000001264", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.boe.es/biblioteca_juridica/anuarios_derecho/articulo.php?id=ANU-L-2021-00000001264", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-it-2026", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.atlashxm.com/resources/payroll-frequency-italy-13th-14th-salary-payments", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Tredicesima (one month, December) mandatory (extended to all employees by DPR 1070/1960). Quattordicesima (14th) is CBA/CCNL-only, not national statute. TFR is a separate statutory end-of-service accrual. SOURCE: https://www.atlashxm.com/resources/payroll-frequency-italy-13th-14th-salary-payments | QUOTE: \"The 13th-month salary is a mandatory benefit for most full-time employees ... The quattordicesima ... is required by some CCNLs ... typically paid in June or July.\" || Tredicesima (13th-month pay) is universally mandated via national collective labour agreements (CCNL) covering virtually all employees. TFR (severance provision) of 7.41% is accrued annually and paid on termination — mandatory under Law 297/1982. No statutory profit-sharing or holiday bonus.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://www.atlashxm.com/resources/payroll-frequency-italy-13th-14th-salary-payments", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": "One month's gross salary (tredicesima), paid December", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/lavoro/focus-on/Tutele-e-sostegno-al-reddito/Pagine/TFR.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": "December", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/lavoro/focus-on/Tutele-e-sostegno-al-reddito/Pagine/TFR.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.atlashxm.com/resources/payroll-frequency-italy-13th-14th-salary-payments", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.atlashxm.com/resources/payroll-frequency-italy-13th-14th-salary-payments", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [ { "name": "TFR (Trattamento di Fine Rapporto)", "rate": "7.41% of annual gross salary accrued per year, paid on termination", "effective_from": "1982-05-29" } ] }, "source_class": "B", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-br-2026", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://zsassociados.com/areas/services/hiring-employees-brazil-guide/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] 13th salary mandatory (Lei 4.090/1962 + Constitution), two instalments (by Nov 30 and Dec 20). Constitutional vacation bonus = 1/3 of salary (terco constitucional). FGTS/PLR are not bonuses. SOURCE: https://zsassociados.com/areas/services/hiring-employees-brazil-guide/ | QUOTE: \"The decimo terceiro salario (13th salary) is a mandatory year-end bonus equal to one month's base salary, established by Lei 4.090/1962.\" || 13th salary (décimo terceiro) mandatory under CF Art. 7 VII. First instalment (50% of salary) paid by Nov 30; second instalment by Dec 20. Holiday bonus (adicional de férias) of 1/3 monthly salary is mandatory under CLT Art. 143. PLR is incentivised but not universally compulsory.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://zsassociados.com/areas/services/hiring-employees-brazil-guide/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": "One month's salary paid in two instalments (Nov 30 and Dec 20)", "source_url": "https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": "November 30 (1st) and December 20 (2nd)", "source_url": "https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://zsassociados.com/areas/services/hiring-employees-brazil-guide/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "PLR (profit-sharing) is common but not universally mandatory; companies without union agreement may choose not to pay" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": true, "source_url": "https://zsassociados.com/areas/services/hiring-employees-brazil-guide/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": "1/3 of monthly salary (adicional de férias) on top of regular holiday pay", "source_url": "https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-mx-2026", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.payrollmexico.com/insights/mandatory-benefits-in-mexico", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Aguinaldo min 15 days (LFT Art. 87, by Dec 20); prima vacacional 25% (Art. 80); PTU mandatory profit-sharing 10% of taxable profit (capped since 2021 at 3 months' salary or the 3-year average). SOURCE: https://www.payrollmexico.com/insights/mandatory-benefits-in-mexico | QUOTE: \"every employee is entitled to an annual bonus known as the Aguinaldo, which must be paid by December 20th ... equivalent to at least 15 days of wages.\" || Aguinaldo (13th month minimum 15 days) mandatory under LFT Art. 87. PTU profit-sharing (10% of profits) mandatory for most private employers under LFT Art. 117. Prima vacacional (25% holiday premium) mandatory under LFT Art. 80.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://www.payrollmexico.com/insights/mandatory-benefits-in-mexico", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": "Minimum 15 days' salary (Aguinaldo)", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": "December 20", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": true, "source_url": "https://www.payrollmexico.com/insights/mandatory-benefits-in-mexico", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "PTU (Participación de los Trabajadores en las Utilidades) — 10% of taxable income distributed proportionally to employees; mandatory under LFT Art. 117–131" }, "profit_sharing_rate": { "value": "PTU (Participación de los Trabajadores en las Utilidades) — 10% of taxable income distributed proportionally to employees; mandatory under LFT Art. 117–131", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_required": { "value": true, "source_url": "https://www.payrollmexico.com/insights/mandatory-benefits-in-mexico", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": "25% of daily wages for vacation period (prima vacacional)", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-ph-2026", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] 13th-month mandatory (Presidential Decree 851), 1/12 of basic, by Dec 24; salary ceiling removed in 1986, covers all rank-and-file. SOURCE: https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html | QUOTE: \"'Thirteenth-month pay' shall mean one twelfth (1/12) of the basic salary of an employee within a calendar year ... not later than December 24 of every year.\" || 13th-month pay is mandatory for all rank-and-file employees under Presidential Decree 851 (1975). Equivalent to at least 1/12 of total basic salary for the year. No mandatory profit-sharing or holiday bonus beyond public holiday pay.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": "1/12 of total basic salary earned in the calendar year", "source_url": "https://www.dole.gov.ph/news/13th-month-pay-everything-you-need-to-know/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_payment_date": { "value": "December 24", "source_url": "https://www.dole.gov.ph/news/13th-month-pay-everything-you-need-to-know/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-in-2026", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.indiacode.nic.in/bitstream/123456789/15987/1/the_payment_of_bonus_act,_1965.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] No statutory 13th-month. Statutory bonus under the Payment of Bonus Act 1965 (8.33-20%, profit/surplus-linked) for establishments with 20+ staff; eligibility wage ceiling INR 21,000/month, so it does not apply to most white-collar staff. SOURCE: https://www.indiacode.nic.in/bitstream/123456789/15987/1/the_payment_of_bonus_act,_1965.pdf | QUOTE: \"minimum bonus is 8.33% of the employee's salary or wage ... maximum bonus is capped at 20% ... Employees must have monthly earnings up to Rs. 21,000.\" || No universal statutory 13th-month pay in India. The Payment of Bonus Act 1965 mandates an annual bonus of 8.33%–20% of salary for employees earning up to INR 21,000/month in establishments with 20+ employees. Gratuity (4.81% of basic+DA) accrues after 5 years of service under the Payment of Gratuity Act 1972.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.indiacode.nic.in/bitstream/123456789/15987/1/the_payment_of_bonus_act,_1965.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": true, "source_url": "https://www.indiacode.nic.in/bitstream/123456789/15987/1/the_payment_of_bonus_act,_1965.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "Payment of Bonus Act 1965: 8.33% minimum to 20% maximum of annual salary for establishments with ≥20 employees" }, "profit_sharing_rate": { "value": "Payment of Bonus Act 1965: 8.33% minimum to 20% maximum of annual salary for establishments with ≥20 employees", "source_url": "https://labour.gov.in/sites/default/files/ThePaymentofBonusAct1965_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.indiacode.nic.in/bitstream/123456789/15987/1/the_payment_of_bonus_act,_1965.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-sg-2026", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mom.gov.sg/employment-practices/salary/variable-wage-components", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] AWS/13th-month is customary, not mandatory. SOURCE: https://www.mom.gov.sg/employment-practices/salary/variable-wage-components | QUOTE: \"AWS is not compulsory. Payment depends on what is in your employment contract or collective agreement.\" || No mandatory 13th-month pay, profit-sharing, or holiday bonus under Singapore law. Annual Wage Supplement (AWS or '13th month bonus') is common practice but contractual, not statutory. MOM encourages but does not mandate AWS.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/salary/variable-wage-components", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/salary/variable-wage-components", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/salary/variable-wage-components", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-jp-2026", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.papayaglobal.com/countrypedia/country/japan/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Summer/winter bonuses near-universal but discretionary, not statutory. SOURCE: https://www.papayaglobal.com/countrypedia/country/japan/ | QUOTE: \"In Japan, there is no 13th-month salary or other mandatory bonus payment.\" || No statutory mandatory bonus payments in Japan. Biannual bonuses (夏季・冬季賞与) are extremely common (paid ~June and ~December) and culturally expected but are not legally required. They may be contractually obligated under employment contracts or CBAs.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/japan/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/japan/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/japan/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "B", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-nz-2026", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://joinhorizons.com/countries/new-zealand/hiring-employees/13th-month-pay/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] 8% holiday pay (Holidays Act 2003) is leave pay, not a bonus. SOURCE: https://joinhorizons.com/countries/new-zealand/hiring-employees/13th-month-pay/ | QUOTE: \"New Zealand does not have a statutory 13th month salary, a 14th month payment, a vacation bonus, or a profit-sharing requirement.\" || No mandatory bonus payments in New Zealand. Holiday pay and public holiday pay entitlements exist under the Holidays Act 2003 but no separate 13th-month, profit-sharing, or holiday bonus requirements.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://joinhorizons.com/countries/new-zealand/hiring-employees/13th-month-pay/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://joinhorizons.com/countries/new-zealand/hiring-employees/13th-month-pay/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://joinhorizons.com/countries/new-zealand/hiring-employees/13th-month-pay/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-ie-2026", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.papayaglobal.com/countrypedia/country/ireland/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] No statutory bonus. SOURCE: https://www.papayaglobal.com/countrypedia/country/ireland/ | QUOTE: \"There are no provisions in the law regarding 13th salaries in Ireland ... no specific legislation mandating the payment of 13th salaries or bonuses.\" || No statutory mandatory bonus, 13th-month pay, or profit-sharing requirements in Ireland. Bonus and incentive schemes are contractual. Holiday pay is governed by the Organisation of Working Time Act 1997 and is distinct from bonus payments.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/ireland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/ireland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/ireland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-se-2026", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.unionen.se/in-english/annual-vacation", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] No statutory 13th-month. The semestertillagg holiday-pay supplement (Annual Leave Act) is statutory but is vacation leave pay tied to leave, not a standalone bonus - kept holiday_bonus=false for consistency with how other countries' vacation pay is treated. SOURCE: https://www.unionen.se/in-english/annual-vacation | QUOTE: \"The amount of vacation pay increments you receive is regulated by the Annual Leave Act or any collective agreements that you are part of.\" || No statutory mandatory bonus payments in Sweden. Holiday pay (semesterlön/semesterersättning) is mandatory at 12% of earnings under the Annual Leave Act (Semesterlagen) but constitutes vacation pay, not a separate holiday bonus. Many CBAs include additional bonus arrangements.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.unionen.se/in-english/annual-vacation", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.unionen.se/in-english/annual-vacation", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.unionen.se/in-english/annual-vacation", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "B", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-pl-2026", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.papayaglobal.com/countrypedia/country/poland/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] Private-sector 13th is voluntary; the mandatory trzynastka applies only to the public sector (out of scope for private employers). SOURCE: https://www.papayaglobal.com/countrypedia/country/poland/ | QUOTE: \"A 13th-month bonus (trzynastka) is mandatory only in the public sector under the Act of 12 December 1997 ... In the private sector, bonuses ... are entirely voluntary.\" || No universal mandatory bonus payments in private sector Poland. Public sector workers receive a statutory additional annual payment ('trzynastka' — thirteenth salary) under the Act of 12 December 1997. Private sector bonuses are contractual.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/poland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/poland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.papayaglobal.com/countrypedia/country/poland/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "B", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-za-2026", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mondaq.com/southafrica/employee-benefits-compensation/156534/it-is-not-compulsory-for-an-employer-to-pay-a-13th-cheque-to-its-employees", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] 13th cheque is customary/contractual, not statutory. SOURCE: https://www.mondaq.com/southafrica/employee-benefits-compensation/156534/it-is-not-compulsory-for-an-employer-to-pay-a-13th-cheque-to-its-employees | QUOTE: \"There is no provision in the Basic Conditions of Employment Act which compels an employer to pay bonuses of any sort.\" || No statutory mandatory annual bonus or 13th-month pay in South Africa. Annual bonuses are common practice and often included in employment contracts or collective agreements but are not required by the Basic Conditions of Employment Act 1997.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.mondaq.com/southafrica/employee-benefits-compensation/156534/it-is-not-compulsory-for-an-employer-to-pay-a-13th-cheque-to-its-employees", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://www.mondaq.com/southafrica/employee-benefits-compensation/156534/it-is-not-compulsory-for-an-employer-to-pay-a-13th-cheque-to-its-employees", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.mondaq.com/southafrica/employee-benefits-compensation/156534/it-is-not-compulsory-for-an-employer-to-pay-a-13th-cheque-to-its-employees", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [] }, "source_class": "B", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-ae-2026", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://alramsyadvocates.com/end-of-service-gratuity/", "source_type": "government", "notes": "[2026-06-06 reconciliation | confirmed | confidence=high] No 13th-month. Mandatory End-of-Service Gratuity (Art. 51, Federal Decree-Law 33/2021): 21 days' basic pay/year for first 5 years, 30 days/year after, on basic salary only, capped at 2 years' wages. DIFC uses the DEWS contribution scheme instead. SOURCE: https://alramsyadvocates.com/end-of-service-gratuity/ | QUOTE: \"Service Up to 5 Years: 21 days' basic salary per year. Service Beyond 5 Years: 30 days' basic salary per additional year. Maximum Limit: Total gratuity cannot exceed two years' wages.\" || No statutory 13th-month pay, profit-sharing, or holiday bonus in the UAE. End-of-Service Gratuity (EOSG) is mandatory for all employees who complete one year of service under Federal Decree-Law No. 33 of 2021. Rate: 21 days' basic salary/year for first 5 years, then 30 days/year.", "change_log_id": "chg-expand-2026-05-10", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://alramsyadvocates.com/end-of-service-gratuity/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "thirteenth_month_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "thirteenth_month_payment_date": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "profit_sharing_required": { "value": false, "source_url": "https://alramsyadvocates.com/end-of-service-gratuity/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "profit_sharing_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "holiday_bonus_required": { "value": false, "source_url": "https://alramsyadvocates.com/end-of-service-gratuity/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "holiday_bonus_rate": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" }, "other_mandatory_bonuses": [ { "name": "End-of-Service Gratuity", "rate": "21 days' basic salary per year for first 5 years; 30 days per year thereafter", "effective_from": "2021-02-02" } ] }, "source_class": "A", "display_confidence": "verified-websearch" }, { "record_id": "mandatory-bonuses-pt-2026", "jurisdiction": "PT", "jurisdiction_name": "Portugal", "effective_from": "2009-02-12", "effective_to": null, "last_checked": "2026-06-07", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475-56397971", "source_type": "government", "notes": "[2026-06-07 verified] Portuguese Labour Code (Codigo do Trabalho, Lei 7/2009). Subsidio de Natal (Christmas allowance, Art. 263): mandatory, one month's pay, paid by 15 December, pro-rata for incomplete years. Subsidio de ferias (holiday allowance, Art. 264): mandatory, one month's pay. No statutory profit-sharing requirement. SOURCE (Art. 263): https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475-56397971", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": true, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475-56397971", "source_type": "government", "effective_from": "2009-02-12", "confidence": "high", "note": "Subsidio de Natal (Christmas allowance), one month's pay, Codigo do Trabalho Art. 263" }, "holiday_bonus_required": { "value": true, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2009-02-12", "confidence": "high", "note": "Subsidio de ferias (holiday allowance), one month's pay, Codigo do Trabalho Art. 264" }, "profit_sharing_required": { "value": false, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2009-02-12", "confidence": "medium", "note": "No statutory profit-sharing requirement under the Codigo do Trabalho" } } }, { "record_id": "mandatory-bonuses-be-2026", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/minimum-paid", "source_type": "government", "notes": "[2026-06-07 verified] Belgium. Statutory double holiday pay (double pecule de vacances) is mandatory: a supplement of about 92% of one month's gross pay, paid in May or June (FPS Employment). A year-end / 13th-month bonus is NOT a universal statutory entitlement; it is commonly required by sector collective agreements rather than by law. No statutory profit-sharing requirement.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/minimum-paid", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No universal statutory 13th-month pay; commonly required by sector collective agreements, not by law" }, "profit_sharing_required": { "value": false, "source_url": "https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/minimum-paid", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": true, "source_url": "https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/minimum-paid", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Statutory double holiday pay (double pecule de vacances), supplement of about 92% of one month's gross, paid May or June" } } }, { "record_id": "mandatory-bonuses-cz-2026", "jurisdiction": "CZ", "jurisdiction_name": "Czech Republic", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://www.mpsv.cz/en/labour-law", "source_type": "government", "notes": "[2026-06-07 verified] Czech Republic. The Labour Code (Act 262/2006 Coll.) does not mandate a 13th-month payment, profit-sharing or a holiday bonus; such payments are discretionary or set by contract. (Statutory severance for redundancy is tiered 1/2/3 average monthly earnings by tenure, Labour Code Sec. 67.)", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.mpsv.cz/en/labour-law", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "Not mandated by the Labour Code (Act 262/2006); discretionary or by contract" }, "profit_sharing_required": { "value": false, "source_url": "https://www.mpsv.cz/en/labour-law", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.mpsv.cz/en/labour-law", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory holiday bonus requirement" } } }, { "record_id": "mandatory-bonuses-ch-2026", "jurisdiction": "CH", "jurisdiction_name": "Switzerland", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://www.ch.ch/en/work/contract--reference--probation-period/employment-contract-and-collective-agreements/", "source_type": "government", "notes": "[2026-06-07 verified] Switzerland. A 13th-month salary is not provided for in law (Code of Obligations); it is a matter of the employment contract or a collective agreement. No statutory profit-sharing or holiday bonus requirement.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.ch.ch/en/work/contract--reference--probation-period/employment-contract-and-collective-agreements/", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "Not provided for in law (Code of Obligations); contractual or by collective agreement" }, "profit_sharing_required": { "value": false, "source_url": "https://www.ch.ch/en/work/contract--reference--probation-period/employment-contract-and-collective-agreements/", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.ch.ch/en/work/contract--reference--probation-period/employment-contract-and-collective-agreements/", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory holiday bonus requirement" } } }, { "record_id": "mandatory-bonuses-th-2026", "jurisdiction": "TH", "jurisdiction_name": "Thailand", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://www.mol.go.th/en/minimum-wage", "source_type": "government", "notes": "[2026-06-07 verified] Thailand. The Labour Protection Act does not mandate a 13th-month payment, profit-sharing or a holiday bonus; such payments are discretionary.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.mol.go.th/en/minimum-wage", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "Not mandated by the Labour Protection Act; year-end bonuses are discretionary or by company policy" }, "profit_sharing_required": { "value": false, "source_url": "https://www.mol.go.th/en/minimum-wage", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": false, "source_url": "https://www.mol.go.th/en/minimum-wage", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory holiday bonus requirement" } } }, { "record_id": "mandatory-bonuses-ro-2026", "jurisdiction": "RO", "jurisdiction_name": "Romania", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "source_type": "government", "notes": "[2026-06-07 verified] Romania. The Labour Code (Law 53/2003) does not mandate a 13th-month payment, profit-sharing or a holiday bonus; such payments are by collective agreement or contract.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "Not mandated by the Labour Code (Law 53/2003); discretionary or by collective agreement" }, "profit_sharing_required": { "value": false, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": false, "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory holiday bonus requirement" } } }, { "record_id": "mandatory-bonuses-no-2026", "jurisdiction": "NO", "jurisdiction_name": "Norway", "effective_from": null, "effective_to": null, "last_checked": "2026-06-07", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-07", "source_url": "https://www.arbeidstilsynet.no/en/working-hours-and-organisation-of-work/holiday/holiday-pay/", "source_type": "government", "notes": "[2026-06-07 verified] Norway. Statutory holiday pay (feriepenger) under the Holidays Act (Ferieloven): minimum 10.2% of the previous year's pay, 12.5% for employees over 60, paid before the holiday. No statutory 13th-month pay or profit-sharing; such payments are by contract or collective agreement.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "source_url": "https://www.arbeidstilsynet.no/en/working-hours-and-organisation-of-work/holiday/holiday-pay/", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory 13th-month pay; by contract or collective agreement" }, "profit_sharing_required": { "value": false, "source_url": "https://www.arbeidstilsynet.no/en/working-hours-and-organisation-of-work/holiday/holiday-pay/", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement" }, "holiday_bonus_required": { "value": true, "source_url": "https://www.arbeidstilsynet.no/en/working-hours-and-organisation-of-work/holiday/holiday-pay/", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Statutory holiday pay (feriepenger), minimum 10.2% of the previous year's pay (12.5% over 60), under the Holidays Act" } } }, { "record_id": "mandatory-bonuses-dk-2026", "jurisdiction": "DK", "jurisdiction_name": "Denmark", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://lifeindenmark.borger.dk/working/holiday-allowance-ny/holiday-allowance", "source_type": "government", "notes": "[2026-06-08 verified] Denmark. Statutory holiday pay (feriepenge) under the Holidays Act (Ferieloven): 12.5% of the previous year's pay, or full pay during 25 days' leave. No statutory 13th-month pay or profit-sharing.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "unit": null, "source_url": "https://lifeindenmark.borger.dk/working/holiday-allowance-ny/holiday-allowance", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory 13th-month pay; any such payment is by contract or collective agreement." }, "profit_sharing_required": { "value": false, "unit": null, "source_url": "https://lifeindenmark.borger.dk/working/holiday-allowance-ny/holiday-allowance", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement." }, "holiday_bonus_required": { "value": true, "unit": null, "source_url": "https://lifeindenmark.borger.dk/working/holiday-allowance-ny/holiday-allowance", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Statutory holiday pay (feriepenge), 12.5% of the previous year's pay, under the Holidays Act (Ferieloven)." } } }, { "record_id": "mandatory-bonuses-id-2026", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://peraturan.bpk.go.id/Details/146101/permenaker-no-6-tahun-2016", "source_type": "government", "notes": "[2026-06-08 verified] Indonesia. Religious holiday allowance (THR) is mandatory: one month's wage for employees with 12+ months' continuous service, pro-rata below (Permenaker 6/2016). No separate statutory 13th-month pay and no statutory profit-sharing.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "unit": null, "source_url": "https://peraturan.bpk.go.id/Details/146101/permenaker-no-6-tahun-2016", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No separate statutory 13th-month salary; the mandatory religious holiday allowance (THR) is the single required holiday bonus." }, "profit_sharing_required": { "value": false, "unit": null, "source_url": "https://peraturan.bpk.go.id/Details/146101/permenaker-no-6-tahun-2016", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement." }, "holiday_bonus_required": { "value": true, "unit": null, "source_url": "https://peraturan.bpk.go.id/Details/146101/permenaker-no-6-tahun-2016", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Religious holiday allowance (THR) is mandatory: one month's wage at 12+ months' service, pro-rata below (Permenaker 6/2016)." } } }, { "record_id": "mandatory-bonuses-ke-2026", "jurisdiction": "KE", "jurisdiction_name": "Kenya", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://new.kenyalaw.org/akn/ke/act/2007/11", "source_type": "government", "notes": "[2026-06-08 verified] Kenya, Employment Act 2007. No statutory 13th-month pay, holiday bonus or profit-sharing; bonuses are contractual or discretionary.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "unit": null, "source_url": "https://new.kenyalaw.org/akn/ke/act/2007/11", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory 13th-month pay." }, "profit_sharing_required": { "value": false, "unit": null, "source_url": "https://new.kenyalaw.org/akn/ke/act/2007/11", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory profit-sharing requirement." }, "holiday_bonus_required": { "value": false, "unit": null, "source_url": "https://new.kenyalaw.org/akn/ke/act/2007/11", "source_type": "government", "effective_from": null, "confidence": "medium", "note": "No statutory holiday bonus." } } }, { "record_id": "mandatory-bonuses-vn-2026", "jurisdiction": "VN", "jurisdiction_name": "Vietnam", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://vbpl.vn/TW/Pages/vbpqen-toanvan.aspx?ItemID=11135", "source_type": "government", "notes": "[2026-06-08 verified] Vietnam, 2019 Labour Code Art 104. Bonuses (including the Tet/13th-month bonus) are discretionary, decided by the employer on business results; not statutorily mandatory. No statutory profit-sharing.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "unit": null, "source_url": "https://vbpl.vn/TW/Pages/vbpqen-toanvan.aspx?ItemID=11135", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The Tet/13th-month bonus is discretionary under Art 104, not statutorily required." }, "profit_sharing_required": { "value": false, "unit": null, "source_url": "https://vbpl.vn/TW/Pages/vbpqen-toanvan.aspx?ItemID=11135", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No statutory profit-sharing requirement." }, "holiday_bonus_required": { "value": false, "unit": null, "source_url": "https://vbpl.vn/TW/Pages/vbpqen-toanvan.aspx?ItemID=11135", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No statutory holiday bonus; bonuses are at the employer's discretion (Art 104)." } } }, { "record_id": "mandatory-bonuses-ng-2026", "jurisdiction": "NG", "jurisdiction_name": "Nigeria", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://lawsofnigeria.placng.org/laws/L1.pdf", "source_type": "government", "notes": "[2026-06-08 verified] Nigeria, Labour Act (Cap L1). No statutory 13th-month pay, holiday bonus or profit-sharing; bonuses are contractual.", "change_log_id": "chg-extract-2026-04-20", "data": { "thirteenth_month_pay_required": { "value": false, "unit": null, "source_url": "https://lawsofnigeria.placng.org/laws/L1.pdf", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No statutory 13th-month pay." }, "profit_sharing_required": { "value": false, "unit": null, "source_url": "https://lawsofnigeria.placng.org/laws/L1.pdf", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No statutory profit-sharing requirement." }, "holiday_bonus_required": { "value": false, "unit": null, "source_url": "https://lawsofnigeria.placng.org/laws/L1.pdf", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No statutory holiday bonus." } } } ] }