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Countries › Paraguay › Guide › 7. Labor and employment › Aguinaldo, vacation and leave in Paraguay: the 13th month, 12 to 30 business days of vacation, maternity, paternity and family allowance

Aguinaldo, vacation and leave in Paraguay: the 13th month, 12 to 30 business days of vacation, maternity, paternity and family allowance

Last verified: 2026-10-28 · Status: Stable

Every worker earns an aguinaldo of one twelfth of all pay in the calendar year, due before 31 December, and paid vacation of 12, 18 or 30 business days depending on seniority, paid in advance and doubled if granted late. Maternity leave is 18 weeks paid 100 percent by IPS (24 weeks for premature or fragile newborns), fathers get 2 weeks paid by the employer, mothers get daily breastfeeding time and protection from dismissal until the child turns one. Employers also pay 3 days for marriage and 4 days for bereavement, sick pay not covered by IPS for up to 90 days, and a family allowance of 5 percent of the minimum wage per child for lower paid staff.

USD figures use PYG 5,868.31 per US dollar, the Banco Central del Paraguay reference quotation in the planilla for Wednesday 28 October 2026. Conversions are for orientation only.

Key facts

Year end bonus (aguinaldo), share of annual remuneration1/12 fractionCódigo del Trabajo art. 243, as of 2026-10-28 · in force
Minimum paid vacation, up to five years' service12 business daysCódigo del Trabajo art. 218 (Ley 496/1995), as of 2026-10-28 · in force
Minimum paid vacation, over five and up to ten years' service18 business daysCódigo del Trabajo art. 218 (Ley 496/1995), as of 2026-10-28 · in force
Minimum paid vacation, over ten years' service30 business daysCódigo del Trabajo art. 218 (Ley 496/1995), as of 2026-10-28 · in force
Paid maternity leave18 weeksLey 5508/2015 art. 11 (Ley 7534/2025), as of 2026-10-28 · in force
Maternity leave for premature or special care births24 weeksLey 5508/2015 art. 11 (Ley 7534/2025), as of 2026-10-28 · in force
Maternity subsidy paid by IPS, share of pay100 %Ley 5508/2015 art. 12, as of 2026-10-28 · in force
Paid paternity leave, employer paid14 daysLey 5508/2015 art. 13 b (2 weeks), as of 2026-10-28 · in force
Daily paid breastfeeding time, first six months90 minutesLey 5508/2015 art. 14, as of 2026-10-28 · in force
Dismissal protection after birth or adoption12 monthsLey 5508/2015 art. 15, as of 2026-10-28 · in force
Paid marriage leave3 daysCódigo del Trabajo art. 62 j, as of 2026-10-28 · in force
Paid bereavement leave (close relatives)4 daysCódigo del Trabajo art. 62 j, as of 2026-10-28 · in force
Maximum days of sick pay borne by the employer where IPS does not pay90 daysCódigo del Trabajo art. 173 (Ley 496/1995), as of 2026-10-28 · in force
Family allowance per child, share of minimum wage5 %Código del Trabajo art. 261, as of 2026-10-28 · in force
Family allowance ends when pay exceeds this share of the minimum wage200 %Código del Trabajo art. 263, as of 2026-10-28 · in force

The rule

1. Aguinaldo (year end bonus). Every worker earns an annual complementary payment equal to one twelfth of all remuneration accrued in the calendar year, including salary, overtime, commissions and other items, payable before 31 December or when the job ends if earlier. A worker who leaves, by resignation or dismissal, receives the proportional aguinaldo in addition to any indemnity. The aguinaldo cannot be garnished.
Cost to do it: One twelfth of annual pay, about 8.33 percent of payroll.
Example: A worker earning PYG 7,500,000 a month all year plus PYG 3,000,000 of overtime receives an aguinaldo of PYG 7,750,000. / About US$1,321.Ley Nº 213/1993 Código del Trabajo, Art. 243, 244 and 245, 1993-06-29 official text · verified 2026-10-28
2. Paid vacation. After each year of continuous service with the same employer, minimum paid vacation is 12 business days up to five years of seniority, 18 business days over five and up to ten years and 30 business days over ten years, starting on a Monday. Vacation pay is based on the current salary (at least the minimum wage) and paid in advance. The employer sets the dates within six months after the right arises, with 15 days' written notice; vacation granted after that period is paid double, in addition to the rest. Vacation is not cumulative, but on the worker's request may be accumulated for two years. If the contract ends with vacation already accrued, it is paid in cash, double when the dismissal comes after the period for taking it; if the contract ends before a year through the employer's fault, proportional vacation is due. Employers must keep a vacation register, failing which vacation is presumed not granted.
Cost to do it: 12 to 30 business days of salary per year; double if late.
Example: An employee with six years' service on PYG 7,500,000 is entitled to 18 business days; daily salary PYG 250,000. / Daily salary about US$43.Ley Nº 213/1993 Código del Trabajo, as amended by Ley Nº 496/1995, Art. 218 (as amended by Ley 496/1995 art. 1), 219 to 226, 1995-08-22 official text · verified 2026-10-28
3. Paid leave for personal events and sickness. On the worker's request the employer must grant 3 paid days to marry and 4 paid days on the death of a spouse, child, parent, grandparent or sibling (the 2 days for a birth have been superseded by 2 weeks of paternity leave under Ley 5508/2015), and paid time to meet legal obligations, up to two paid days a month. According to the MTESS social security guide, IPS pays a sickness subsidy of 50 percent of average contributory pay of the last four months for incapacity over three days, for up to 52 weeks. Wages of permanent workers for sick or work accident rest days not covered by an IPS subsidy are paid by the employer for up to 90 days.
Cost to do it: Employer pays leave days and uncovered sick days up to 90 days.
Example: A worker on PYG 7,500,000 taking 4 days of bereavement leave costs PYG 1,000,000 in paid absence. / About US$170.Ley Nº 213/1993 Código del Trabajo, as amended by Ley Nº 496/1995, Art. 62 letters h and j; art. 173 (as amended by Ley 496/1995 art. 1), 1995-08-22 official text · verified 2026-10-28
4. Maternity leave. Every female worker, whatever her type of contract, is entitled to 18 uninterrupted weeks of maternity leave on presenting an IPS or Health Ministry certificate, and may start two weeks before the birth. Leave is 24 weeks if the birth occurs before week 35, the baby weighs under 2,000 grams or needs incubator or special care, and it rises by one month for each additional child in multiple births; if the mother dies, the remaining leave passes to the father or designated carer. IPS pays a subsidy of 100 percent of pay at the time of birth; if the employer did not register the worker or is in arrears, the employer pays the full subsidy itself. The MTESS guide states that the mother needs at least 4 months of contributions to receive the IPS subsidy.
Cost to do it: No cost to a compliant employer (IPS pays); full salary for 18 to 24 weeks if the worker is unregistered or IPS is in arrears.
Example: An unregistered worker on PYG 7,500,000 going on 18 weeks of leave costs the employer about PYG 31,500,000 in subsidy it must pay itself. / About US$5,368.Ley Nº 5508/2015, art. 11 as amended by Ley Nº 7534/2025, Ley 5508/2015 art. 11 (Ley 7534/2025 art. 1) and 12, 2025-09-19 official text · verified 2026-10-28 · changed: Ley 7534/2025 (promulgated 19 September 2025) rewrote art. 11, extending premature and special care cases to 24 weeks and adding the multiple birth extension.
5. Paternity, adoption and breastfeeding. Fathers get 2 weeks of irrenounceable paid leave after the birth, paid by the employer. Adoptive mothers and foster mothers declared by court get 18 weeks if the child is under six months and 12 weeks if older. Mothers get 90 minutes a day for breastfeeding during the first six months after returning, extendable on medical advice to 60 minutes a day up to 24 months, counted as paid working time. From notice of pregnancy and during maternity and breastfeeding leave, notice and dismissal are void, and the mother cannot be dismissed until one year after the birth or adoption. Employers with more than 10 women workers must set up a breastfeeding room approved by the Health Ministry; establishments with more than 50 workers must provide a childcare room for children under two.
Cost to do it: 2 weeks of salary for each new father; breastfeeding time paid; room fit out where thresholds are met.
Example: Paternity leave for a father on PYG 7,500,000 costs PYG 3,500,000. / About US$596.Ley Nº 5508/2015, as amended by Ley Nº 6453/2019; Código del Trabajo art. 134 as amended by Ley Nº 496/1995, Ley 5508/2015 art. 13 a and b, 14, 15 and 17 (Ley 6453/2019 art. 1); Código del Trabajo art. 134, 2015-10-28 official text · verified 2026-10-28
6. Family allowance. Until a social security based system exists, every worker is entitled to an allowance of 5 percent of the minimum wage per child, including children born outside marriage and adopted children, while the child is under seventeen (no age limit for a totally disabled child), under the worker's parental authority, raised at the worker's expense and resident in Paraguay. It is paid from written notice to the employer with birth certificates and ends when the conditions cease or the worker's pay exceeds 200 percent of the legal minimum; if both parents work, only one receives it.
Cost to do it: PYG 152,200 (US$26) per eligible child per month from 1 July 2026.
Example: A worker on PYG 5,500,000 (under the PYG 6,088,000 cap) with two children receives PYG 304,400 a month. / About US$52 a month.Ley Nº 213/1993 Código del Trabajo, Art. 261 to 266 (art. 267 as amended by Ley 496/1995), 1993-06-29 official text · verified 2026-10-28
7. Fines for leave breaches. Denying compulsory rest or vacation days costs 10 minimum daily wages per worker; breaching maternity rest or denying breastfeeding time costs 50 minimum daily wages per worker under the Code; and failing to apply maternity, paternity, adoption and breastfeeding leave, subsidies or breastfeeding rooms costs 50 to 100 minimum daily wages per worker affected under Ley 5508/2015, doubled on repetition and imposed by MTESS.
Cost to do it: 50 to 100 jornales per worker, PYG 5,853,850 to PYG 11,707,700.
Example: Denying paternity leave to one father: fine of PYG 5,853,850 to PYG 11,707,700. / About US$998 to US$1,995.Ley Nº 5508/2015 art. 19 as amended by Ley Nº 6453/2019; Código del Trabajo art. 387 and 388, Ley 5508/2015 art. 19 (Ley 6453/2019); Código del Trabajo art. 387 and 388 (Ley 496/1995), 2019-12-16 official text · verified 2026-10-28
EntitlementLength or amountWho pays
Aguinaldo1/12 of annual pay, before 31 DecemberEmployer
Vacation, up to 5 years12 business daysEmployer, in advance
Vacation, over 5 to 10 years18 business daysEmployer, in advance
Vacation, over 10 years30 business daysEmployer, in advance
Maternity18 weeks (24 in special cases)IPS, 100 percent of pay
Paternity2 weeksEmployer
Adoption18 weeks (child under 6 months) or 12 weeksPer Ley 5508/2015
Breastfeeding90 minutes a day for 6 months, then 60 minutes up to 24 months on medical adviceEmployer (paid time)
Marriage3 daysEmployer
Bereavement4 daysEmployer
Sickness over 3 days50 percent of 4 month average, up to 52 weeksIPS; employer covers uncovered days up to 90
Family allowance5 percent of minimum wage per child (PYG 152,200)Employer

Leave entitlements (Código del Trabajo art. 62, 173, 218 and 243; Ley 5508/2015 as amended by Ley 6453/2019 and Ley 7534/2025; read on 28 October 2026)

Worked example

  • A marketing employee hired in March 2020 earns PYG 7,500,000 a month (US$1,278). In 2026 the employee has more than five years' service, so vacation rises to 18 business days, paid in advance (Código del Trabajo art. 218 and 220).
  • If the employer only grants the 2026 vacation after the six month window, it must pay double: PYG 9,000,000 instead of PYG 4,500,000 on the art. 220 daily rate of salary / 30 (art. 223).
  • The employee's partner gives birth in October: the employee takes 2 weeks' paternity leave paid by the employer, PYG 3,500,000 (US$596) (Ley 5508/2015 art. 13 b).
  • In December the employer pays the aguinaldo of one twelfth of 2026 pay, PYG 7,500,000 if pay was flat (US$1,278) (art. 243).

Step by step

  1. Keep the vacation register and schedule each worker's vacation within six months of accrual, with 15 days' written notice (art. 222 and 226).
  2. Pay vacation before it starts and the aguinaldo before 31 December, or with the final settlement (art. 220, 243 and 244).
  3. Keep IPS registration and contributions current so IPS, not the company, pays maternity and sickness subsidies (Ley 5508/2015 art. 12).
  4. On notice of pregnancy, flag the worker as protected until one year after the birth (Ley 5508/2015 art. 15).
  5. Collect birth certificates and pay the family allowance to workers earning up to twice the minimum wage (art. 261 to 264).
  6. Set up a breastfeeding room once more than 10 women work at the site (Ley 5508/2015 art. 17).

Common traps

  • Vacation days are business days since Ley 496/1995; the DNIT copy of the Code still shows the 1993 wording.
  • Late vacation and vacation paid out after a dismissal that followed the enjoyment period are both doubled (art. 221 and 223).
  • An employer that is behind on IPS contributions pays the full maternity subsidy itself (Ley 5508/2015 art. 12).
  • Dismissing a mother before the child's first birthday is void, not just costly (Ley 5508/2015 art. 15).
  • The family allowance is easy to forget: it is an employer cost, not an IPS benefit, for workers paid up to 200 percent of the minimum (art. 261 and 263).

Sources

Related pages

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