Contents of this guide
December calendar, day by day
The calendars from La Prensa, Telemetro and La Estrella de Panamá agree: the 8th, the 20th and the 25th, plus Monday the 21st by carry-over. The table lays out the month with the 2026 weekdays.
| Date | What it is | Status |
|---|---|---|
| Tuesday, December 8 | Mother’s Day | Mandatory rest day |
| Sunday, December 20 | National mourning for December 20, 1989 | Mandatory rest day |
| Monday, December 21 | Carry-over of the 20th, which falls on a Sunday | Mandatory rest day |
| Thursday, December 24 | Christmas Eve | Not a holiday |
| Friday, December 25 | Christmas Day | Mandatory rest day |
| Thursday, December 31 | New Year’s Eve | Not a holiday |
| Friday, January 1, 2027 | New Year’s Day | Mandatory rest day |
What the Labor Code says
Article 46 of the Labor Code lists the mandatory rest days for national holidays and mourning, and item seven on the list is December 8 and 25. The list does not mention the 24th or the 31st. Article 45 of the same text says rest on those days is paid as an ordinary working day.
December 20 came later. A mayoral decree published in Gaceta Oficial 30396-A recalls that Law 291 of March 31, 2022 declares that date a day of national mourning every year for those who fell in 1989, and that public and private offices must stay closed. ECO TV Panamá reports it the same way and adds that since that law it is a mandatory rest day, not just a commemoration.
Because the 20th falls on a Sunday in 2026, article 47 applies: when a holiday or mourning day set by law coincides with a Sunday, the following Monday becomes a mandatory weekly rest day. That is why La Prensa and Telemetro list Monday, December 21 as a day off.
Bridges and long weekends
Two long weekends come without any decree. The first runs from Saturday, December 19 to Monday, December 21 (the carry-over of the 20th). The second runs from Friday the 25th to Sunday the 27th, because Christmas falls on a Friday.
December 8 is a different story. It falls on a Tuesday, so it does not create a long weekend by itself: joining Saturday the 5th to Tuesday the 8th would require Monday the 7th to be a day off too. The law gives no backing for that, because Law 28 of May 4, 2015 amended article 46 and removed the paragraph that allowed bridge days. As of October 13, 2026 there is no decree or announcement from the Executive declaring Monday the 7th free. Any day off on the 7th would depend on a public decision that does not exist today, or on an agreement between employer and workers, for example through vacation days.
Anyone planning vacation around the 8th, the 24th or the 31st can check how many days apply and how they are paid; the employer sets the dates two months ahead, under article 57 of the Code. The year’s fixed dates are in the holiday calendar and November’s are in the November holidays.
What working a holiday pays
Article 49 sets a 150 percent surcharge on the ordinary day’s wage for work on a holiday or mourning day, without prejudice to the worker’s right to another rest day during the week, and says the surcharge includes pay for the rest day. If the worker labors on the day off granted as compensation, that day carries a 50 percent surcharge on the ordinary working day.
Monday, December 21 falls under the last paragraph of article 49: work on the holiday itself (the 20th) is paid with the surcharge in the first paragraph, and work on the following Monday carries a 50 percent surcharge. With overtime, article 50 says to apply the holiday surcharge first; details are in the overtime surcharges guide.
| Situation | Surcharge (Labor Code) | Article |
|---|---|---|
| Working on the 8th, 20th or 25th | 150 percent on the ordinary working day | 49 |
| Working Monday the 21st, carried over from the 20th | 50 percent on the ordinary working day | 47 and 49 |
| Working the day off granted as compensation | 50 percent on the ordinary working day | 49 |
| Working the 24th or the 31st | No holiday surcharge: regular working days | 46 |
The third thirteenth-month payment also falls this month, on December 15, according to Radar Panamá’s thirteenth-month pay calculator.
What closes and what stays open
Article 42 requires businesses and establishments to stay closed on Sundays and on holidays or national mourning days, with exceptions: public services, farming and livestock operations, pharmacies, hotels, restaurants and refreshment stands, places of public entertainment, retail sale of groceries, and cases authorized by the General Directorate of Labor on grounds of public interest.
- The 24th and the 31st. Not holidays. In 2025, Executive Decree 37 of the Ministry of Government set public offices to work until noon on both days, with exceptions for essential services, according to La Estrella de Panamá. For 2026, no equivalent decree had been published as of October 13.
- Banks. They follow their own rules. In 2025 the Superintendency of Banks announced the closure of its own offices on the 24th and the 31st, a notice that is not a rule for every bank. There is no 2026 notice at the date of writing; confirming with each bank is advisable.
What to check before planning the month
- Mark the four mandatory rest days. Tuesday the 8th, Sunday the 20th, Monday the 21st and Friday the 25th. The 24th and the 31st stay working days unless each company decides otherwise.
- Ask HR whether Monday the 7th will be granted. Without a decree it is up to the employer; a common way out is to agree it as vacation.
- Review the shifts on the 8th, 20th, 21st and 25th. Whoever works those days is entitled to the article 49 surcharge and, where it applies, a compensatory day.
This content is informational and does not replace advice from a labor lawyer or the Ministry of Labor and Labor Development.
Frequently asked questions
When is the December 8 holiday in 2026?
December 8, 2026 is a Tuesday and a mandatory rest day for Mother’s Day, under article 46 of the Labor Code.
Are December 24 and 31 holidays in Panama?
No. Article 46 of the Labor Code includes only December 8 and 25 for that month, and the La Estrella, La Prensa and Telemetro lists do not carry the 24th or the 31st.
Is there a bridge day on December 7, 2026?
As of October 13, 2026 no bridge has been announced. Monday the 7th would be free only if the Executive decrees it or each employer grants it.
Is December 21, 2026 a day off?
Yes. December 20, the day of national mourning, falls on a Sunday, and article 47 of the Code makes the following Monday a mandatory rest day.
How much is paid for working on December 25?
Article 49 of the Code sets a 150 percent surcharge on the ordinary working day’s wage, which includes pay for the rest day.
Related articles
- Panama’s November holidays: 5 national days, which weekday they fall on, long weekends and what closes
- Thirteenth-month pay calculator
Sources
- Panama Labor Code (consolidated edition, Justia), articles 42 to 50.
- Gaceta Oficial 30396-A of October 28, 2025, Chitré Mayoral Decree 16-25.
- ECO TV Panamá, how December holidays are paid, published December 5, 2023.
- La Prensa, public holidays and national festivities in Panama 2026, published December 17, 2025.
- Telemetro, Panama holidays 2026: full calendar.
- La Estrella de Panamá, 12 national holidays in 2026, published December 31, 2025.
- La Estrella de Panamá, no bridge day for January 9.
- La Estrella de Panamá, civil servants’ hours on December 24 and 31, 2025 and La Estrella de Panamá, do people work on December 24 and 31?.
- Superintendency of Banks of Panama, notices.
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