# Hiring in Paraguay

Review edition — pending Theo Smith approval.

## What does employment cost above salary?

Aguinaldo is one twelfth of remuneration earned in the calendar year, including overtime and commissions, and is payable before December 31 or on employment termination.

Applies to: Paraguay statutory aguinaldo

Still to establish: Remuneration inclusions, service proration, social contributions and other benefits

- Remuneration inclusions, service proration, social contributions and other benefits

Next step: Confirm Remuneration inclusions, service proration, social contributions and other benefits.

- [Paraguay Ministry of Labour](https://www.mtess.gov.py/wp-content/uploads/2025/01/Resolucion_MTESS_N_991_-_REGLAMENTO_PARA_INSCRIPCION_PATRONAL.pdf)

Checked 2026-09-28. Research status: partial.

## When must payroll and payments happen?

Aguinaldo is one twelfth of remuneration earned in the calendar year, including overtime and commissions, and is payable before December 31 or on employment termination.

Applies to: Paraguay statutory aguinaldo

Still to establish: Remuneration inclusions, service proration, social contributions and other benefits

- Remuneration inclusions, service proration, social contributions and other benefits

Next step: Confirm Remuneration inclusions, service proration, social contributions and other benefits.

- [Paraguay Ministry of Labour](https://www.mtess.gov.py/wp-content/uploads/2025/01/Resolucion_MTESS_N_991_-_REGLAMENTO_PARA_INSCRIPCION_PATRONAL.pdf)

Checked 2026-09-28. Research status: partial.