Mexico Year-End Bonus (Aguinaldo) Calculator
This calculator estimates your year-end bonus (aguinaldo) in Mexico. By law, the minimum aguinaldo is equal to 15 days of salary and must be paid before December 20 each year. It is calculated by multiplying your daily salary (monthly salary divided by 30) by the days of bonus you are entitled to. If you did not work the full year, the aguinaldo is prorated by the days actually worked. Enter your monthly salary and the days of bonus to see the estimated amount.
The legal minimum in Mexico is 15 days of salary. The bonus is exempt from income tax (ISR) up to 30 UMA; the excess pays ISR (not included in this calculation). This is a rough estimate.
Year-end bonus
Daily salary:
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How it works
The Mexican aguinaldo comes from Article 87 of the Federal Labor Law: every worker is entitled to an annual bonus equal to at least 15 days of salary, which the employer must deposit before December 20. The calculation starts from the daily salary —the monthly salary divided by 30— multiplied by the days of bonus. With a monthly salary of $15,000 the daily salary is $500, and the 15-day minimum gives a bonus of $7,500. Anyone who did not complete the full year receives the proportional share: Article 87 itself recognizes it, obtained by multiplying the 15 days by the days worked in the year and dividing by 365. Someone who started on July 1 and reaches December 20 with 173 days worked is entitled to 15 × 173/365 ≈ 7.1 days, about $3,550 at that same salary. On the resulting amount, the aguinaldo is exempt from income tax (ISR) up to 30 UMA (in 2026, 30 × $117.31 = $3,519.30); only the excess is taxed, a withholding this estimate does not include.
Article 87 of the LFT, point by point
The aguinaldo is a matter of public order: it cannot be agreed below the minimum nor waived. These are the parameters the law sets:
| Item | Rule | Detail |
|---|---|---|
| Legal minimum | 15 days of salary | A floor; contracts, unions or company policy may grant 20, 30 or more days |
| Calculation base | Ordinary daily salary | The daily wage is used, not the integrated IMSS contribution base salary |
| Payment deadline | Before December 20 | Paying late or not at all exposes the employer to STPS fines and a Profedet claim |
| Proration | Days worked ÷ 365 × 15 | Applies to anyone who did not complete the year or left before December |
| Coverage | All workers | Permanent, temporary, trusted or unionized, regardless of seniority |
The ISR on the aguinaldo and what happens if you leave before December
The aguinaldo enjoys an ISR exemption equal to 30 UMA. With the 2026 daily UMA at $117.31, the first $3,519.30 is tax-free; only the excess is added to the month's income and pays ISR under the schedule of Article 96 of the Income Tax Law. That is why a 15-day bonus on a modest salary usually arrives in full, while on high salaries the withholding trims the net. If you leave the job before December 20 —by resignation or dismissal— you do not lose the aguinaldo: the share proportional to the days worked in the year is included in your finiquito or severance, along with any pending vacation and vacation premium. Profedet, the Federal Attorney's Office for Labor Defense, handles claims for free when the employer fails to pay.
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Preguntas frecuentes
- When is the aguinaldo paid in Mexico?
- Article 87 of the LFT sets December 20 each year as the deadline. It is a cap, not an exact date: many companies deposit it in the first half of December. Paying after the 20th is a violation that Profedet can sanction.
- Is 15 days the minimum, or can it be more?
- Yes, 15 days of salary is the legal floor and can never be agreed below. Many companies, collective agreements and public bodies grant 20, 30 or even 40 days. Anything extra is up to the employer or the contract, but below 15 is illegal.
- Does the aguinaldo pay ISR?
- It is exempt up to 30 UMA. With the 2026 UMA at $117.31 per day, the first $3,519.30 is tax-free; only the excess incurs ISR, withheld on the payroll. This calculator shows the gross aguinaldo, without deducting that withholding.
- If I resign in July, do I get a proportional aguinaldo?
- Yes. Article 87 grants the proportional share to anyone who did not complete the year, whether they resigned or were dismissed. It is calculated on the days worked up to the departure and paid within the finiquito, along with any pending vacation and vacation premium.
- Is it based on the base salary or the integrated salary?
- On the ordinary daily salary, that is your daily wage (monthly salary divided by 30). It does not use the integrated IMSS contribution base salary, which adds benefits and serves other calculations such as social security contributions.