If you are starting a business with footprints (and employees) in multiple jurisdictions, one of the first few questions which you will have to tackle is whether you have to pay the salary for the thirteenth month. Although the simple answer to that may be- do what you have to as per the applicable law of the relevant jurisdiction- sometimes, and at some places, you may have to pay the thirteenth month salary as bonus even if you are not mandated by law; this is simply because it is expected or organisations in that place or in a certain industry do so customarily. Not paying that bonus may be frowned upon and earn you some bad reputation. 

So, when increasing your global workforce, it always pays to know, both, when you are required to compulsorily (under law) pay the thirteenth month’s salary, and when you are expected to pay it. Since not following the law is out of question, all you have to decide, for places where such is only expected, whether you want to pay for the thirteenth month. You may then budget for your global payroll accordingly. In both the cases, you should then take this information into account while negotiating salaries and perks of the new employees. When law requires you to pay for the thirteenth month, it also tells you when to pay the said component. E.g., in Brazil, it is paid before/around the time of the holidays (so, if you are reading this article in December, hope you have already budgeted for it and are ready to pay it out before Christmas). In Argentina, Columbia and Uruguay, the thirteenth component is required to be split into 2 tranches (June and December), while in Panama, it is split into 3 tranches (paid out in the middle of fourth, eighth and twelfth months of the calendar year).

If you are outsourcing, your outsourcing partner should help you with the required information (whether it is required by law or by custom) so you may prepare the annual payroll budget properly, and there is neither a default nor any last-minute surprise.