
13th-Month Pay for Global Teams: Which Countries Mandate It, How to Prorate It, and Why You Should Accrue It All Year
13th-month pay is mandatory wages in 20+ countries, not a bonus. Accrue one-twelfth monthly or December payroll breaks your budget.
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International accounting, payroll, and cross-border compliance

13th-month pay is mandatory wages in 20+ countries, not a bonus. Accrue one-twelfth monthly or December payroll breaks your budget.

IMMEX lets US firms import materials into Mexico duty-free — if you meet the export floor, run Annex 24 inventory control, and clear USMCA origin rules.

Bluevine now onboards foreign-resident US business owners fully remotely — but every foreign-owned LLC still owes Form 5472 or faces a $25,000 penalty.

COGSA caps ocean carrier payouts at $500 per package even when the carrier is at fault — only cargo insurance covers the gap.

Dominican micro and small businesses must issue DGII-validated e-CFs from Nov 15, 2026 — the five setup steps, the penalties, and the ITBIS withholding perk.

Since June 1, 2026, SUNAT makes new RUC registrants electronic issuers the day they register — set up facturas, boletas and SIRE before your first sale.

If a foreign investor owns 10%+ of your U.S. business, BEA surveys are mandatory: BE-13 in 45 days, yearly BE-15, and the BE-12 benchmark.

The U.S. FCPA covers small exporters too: a foreign agent's bribe can be yours, grease payments rarely qualify, and clean books are your best defense.

Importers buying via a middleman can declare the factory's first-sale price to U.S. Customs and cut duties 10–20%, if every tier is documented.

Kosovo bans cash payments over €2,000 since June 2026 — route large sales through banks or cards and match every deposit to a fiscal coupon.

Uganda’s EFRIS now covers 12 sectors regardless of VAT status; a missed e-invoice costs double the tax due or UGX 200,000 — here is how to comply.

Panama's free DGI biller now stops at B/.36,000 annual gross income and 100 documents a month - cross either line and every invoice must go through a PAC.