As the calendar year comes to a close, we know how busy things can get—holiday parties, wrapping up year-end tasks, and ensuring payroll runs smoothly for your team. To make it easier, we’ve created this comprehensive guide to help you navigate December payroll deadlines, holiday schedules, and tax obligations across all the countries we support.
Whether you’re managing holiday bonuses in Mexico, ensuring timely 13th salaries in Brazil, or preparing tax forms in Canada, this guide has you covered. Let’s ensure your team heads into the new year feeling valued and supported—no last-minute surprises!
Country-Specific Payroll Details
Canada
Key Notes: Payday remains December 31st regardless of holidays.
Bank Holidays:
December 25: Christmas Day
December 26: Boxing Day
Office Closures:
December 24: Half-day closure
December 25-27: Closed
December 31 and January 1: Closed
Payroll Processing Deadlines:
First Payroll: December 13
Final Payroll: December 31
Tax Forms: T4 submissions due by February 28.
Mexico
Key Notes: Christmas Bonus (Aguinaldo) is mandatory, equal to at least 15 days of salary, and must be paid by December 20. This payment will be paid to your employees on December 16th.
Bank Holidays:
December 12: Feast of Our Lady of Guadalupe
December 25: Christmas Day
Office Closures: December 25: Christmas Day
Payroll Processing Deadlines:
Aguinaldo Deadline: December 11
First Payroll: December 13
Final Payroll: December 27
Tax Forms: Annual Tax Certificate (Constancia de Sueldos, Salarios, Retenciones y Subsidio al Empleo) due by February 28th.
Colombia
Key Notes: Colombia's mandatory 13th-month pay, known as "prima de servicios" or "prima laboral," is equivalent to one month's salary and paid in two installments: with the second half due in December. The first payment will be paid to your employees on December 13th, and the second will be paid on June 30th.
Bank Holidays:
December 25: Christmas Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Prima Diciembre Deadline: December 13
Final Payroll: December 27
Tax Forms: Certificado de Ingresos y Retenciones due by March 31.
Chile
Key Notes: Christmas Bonus (Aguinaldo) is optional and typically paid before December 15.
Bank Holidays:
December 25: Christmas Day
December 31: New Year's Eve
Office Closures:
December 24 and 30: Half-day closures.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Certificado de Rentas y Retenciones due by March 14.
Brazil
Key Notes: The 13th salary can be paid either as a lump sum at the end of December or split into two equal payments: with the second installment due by December 20. This payment will be paid in full to your employees on December 13th.
Bank Holidays:
December 25: Christmas Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Comprovante de Rendimentos due by February 28.
Spain
Key Notes: Employees receive prorated 13th and 14th salaries, with monthly payments spread throughout the year.
Bank Holidays:
December 25: Christmas Day
December 26: St. Stephen’s Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Certificado de Retenciones due by January 31.
Portugal
Key Notes: Employees receive prorated 13th and 14th salaries, with monthly payments spread throughout the year.
Bank Holidays:
December 25: Christmas Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Not required; information submitted directly to tax authorities.
United Kingdom
Key Notes: Ensure timely BACS submissions to avoid payment delays during the holidays.
Bank Holidays:
December 25: Christmas Day
December 26: St. Stephen’s Day
Office Closures:
December 23 (midday) to December 29: Closed
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: P60 due by May 31.
Ireland
Key Notes: Early payroll is standard before Christmas. Employers may provide tax-free bonuses up to €1,000 via vouchers.
Bank Holidays:
December 25: Christmas Day
December 26: St. Stephen’s Day
Office Closures:
December 24 to January 2: Closed
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Not required; information submitted directly to tax authorities.
Netherlands
Key Notes: Holiday-related gifts to employees may be taxed.
Bank Holidays:
December 25: Christmas Day
December 26: Boxing Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Jaaropgaaf due by January 31.
Philippines
Key Notes: The 13th salary is mandatory, equal to 1/12 of the total annual salary, and must be paid by December 24. This payment will be paid to your employees on December 13th.
Bank Holidays:
December 24: Christmas Eve (Special Non-Working Day)
December 25: Christmas Day
December 30: Rizal Day
December 31: New Year’s Eve
Payroll Processing Deadlines:
13th Salary Deadline: December 13
Final Payroll: December 27
Tax Forms: BIR Form 2316 due by January 31.
Australia
Key Notes: Payments are typically made by December 15 to align with the semi-monthly schedule. The December payroll payment will be completed on December 13th.
Bank Holidays:
December 25: Christmas Day
December 26: Boxing Day
Office Closures: Business as usual.
Payroll Processing Deadlines:
Final Payroll: December 13
Tax Forms: Group Certificate due by June 30.
General Notes for International Contractors
Key Notes: Tax forms are provided for U.S.-based contractors. Non-US-based contractors are responsible for local compliance.
Payroll Processing Deadlines:
Final Payroll: December 27
Tax Forms: Not applicable.
We’ve Got You Covered
At Justworks, we understand the complexities of end-of-year payroll processing, especially across multiple countries. That’s why we handle all of this for you. From ensuring timely payments to meeting tax submission deadlines, we take care of the details so you don’t have to.
This guide is here to keep you informed about what’s happening behind the scenes. While the information is helpful, there’s no need to take any action on your part. Our team is committed to making year-end payroll a breeze, so you can focus on your business and enjoy the holiday season.
Need help?
No worries! Please contact international-support@justworks.com or reach out to your International Customer Success Manager for assistance.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.