August 2026 décimo: date, calculation and deductions

The second installment of the décimo (13th month) is due by August 15, 2026 — a Saturday this year, so schedule the payment ahead of time. For a fixed salary, the gross installment is one third of a month's salary, with a reduced 7.25% CSS and no education tax. Here is everything you need to pay it right.

What period does the August installment cover?

The August installment covers earnings from April 16 to August 15, 2026. The year's other two installments are due April 15 and December 15 — all three dates are in the 2026 payroll calendar.

How is it calculated?

The formula is everything earned in the period ÷ 12. For a fixed salary that didn't change, that equals one month's salary divided by 3.

Example: B/.1,000 salary → gross installment of B/.333.33. 7.25% CSS = B/.24.17. Net paid: B/.309.16.

If pay varied during the four months (commissions, taxable overtime, raises), add what was actually earned in the period and divide by 12. Check it with the décimo calculator.

What about people hired after April?

They get a proportional décimo: earnings from their start date to August 15, divided by 12. Someone hired June 1 at B/.1,000 earned B/.2,500 in the period: their gross installment is B/.208.33.

The deductions: where payrolls get it wrong

The décimo does not carry ordinary-salary deductions. It takes a reduced CSS — 7.25% employee and 10.75% employer — and no education tax. Applying the ordinary 9.75% over-deducts from the employee; it's mistake #4 on our list of common payroll mistakes.

Item	Ordinary salary	Décimo
Employee CSS	9.75%	7.25%
Employer CSS	13.25%	10.75%
Education tax	1.25% / 1.50%	Not applicable

Employer checklist for August 15

1) Verify each employee's earnings from April 16 to August 15. 2) Compute the installment (÷ 12) and apply the 7.25% CSS. 3) Since it falls on a Saturday, run payroll and the bank file with days to spare. 4) Accrue the 10.75% employer CSS on what you pay. NominaHQ does all four steps for you and generates the bank ACH files.

Frequently asked questions

When is the August décimo due in 2026?

The second décimo installment is due by August 15. In 2026 that date falls on a Saturday, so it's wise to schedule the payment early so funds arrive on time.

How much August décimo do I get?

If your salary is fixed and you worked the whole period, the gross installment is one third of a month's salary. On a B/.1,000 salary, that's B/.333.33 gross; after the 7.25% CSS (B/.24.17), you receive B/.309.16 net.

What is deducted from the décimo?

The décimo carries a reduced CSS: 7.25% for the employee and 10.75% for the employer. No education tax applies. Applying the ordinary 9.75% CSS is one of the most common payroll mistakes.

What if I started working after April?

You get a proportional décimo: everything earned from your start date to August 15, divided by 12. For example, if you started June 1 at B/.1,000, you earned B/.2,500 in the period and your gross installment is B/.208.33.

Source: Decreto 19/1973 and Ley 51/2005 (consolidated text). Reference only; confirm with your accountant.