How to Calculate Aguinaldo (Christmas Bonus) in Mexico: Complete Guide 2026

The aguinaldo is a mandatory labor benefit in Mexico, established in Article 87 of the Federal Labor Law (Ley Federal del Trabajo, LFT). It is an annual payment that every employer must provide to their workers, equivalent to a minimum of 15 days of salary. This is the legal floor; many companies offer more days as part of above-the-law benefits.

The right to aguinaldo is non-waivable, meaning no agreement between the worker and employer can eliminate or reduce it below 15 days. It applies to permanent and temporary workers, base or trust employees, unionized or non-unionized alike.

Even workers who did not complete the full year are entitled to a proportional aguinaldo for the time worked. This includes those who resigned, were fired, or simply started working partway through the year.

It is one of the most anticipated benefits for Mexican workers, as it represents significant extra income during the holiday season. However, many are unsure how to calculate it correctly or how much ISR tax should be withheld. In this guide, we explain everything with clear formulas and practical examples, and you can verify your calculations with our Mexico aguinaldo calculator.

If you worked the full year (January 1 to December 31), the aguinaldo calculation is straightforward:

Basic formula:

Aguinaldo = Daily salary x 15 days (legal minimum)

The daily salary is your monthly salary divided by 30 days. It is important to use the base salary, without including overtime, bonuses, commissions, or other variable pay.

Example 1 - Minimum wage:

• Daily salary 2025: $278.80 MXN (general zone)
• Aguinaldo = $278.80 x 15 = $4,182.00 MXN

Example 2 - Monthly salary of $15,000:

• Daily salary = $15,000 / 30 = $500
• Aguinaldo = $500 x 15 = $7,500.00 MXN

Example 3 - Monthly salary of $30,000 with 30 days of aguinaldo:

• Daily salary = $30,000 / 30 = $1,000
• Aguinaldo = $1,000 x 30 = $30,000.00 MXN

If your company offers more than 15 days of aguinaldo (20, 30, or 40 days are common in above-the-law benefits), simply replace the number of days in the formula. The law sets 15 as the minimum, but many collective agreements or internal policies offer more.

If you did not work the full year, you are entitled to a proportional aguinaldo based on the time worked. This is the most common scenario and the one that raises the most questions.

Proportional aguinaldo formula:

Proportional aguinaldo = (Daily salary x 15 days) / 365 x Days worked in the year

Example 1 - Worker who started on May 15:

• Monthly salary: $18,000 MXN
• Daily salary: $18,000 / 30 = $600
• Days worked from May 15 to December 31: 231 days
• Proportional aguinaldo = ($600 x 15) / 365 x 231
• Proportional aguinaldo = $9,000 / 365 x 231 = $5,695.89 MXN

Example 2 - Worker dismissed on August 30:

• Monthly salary: $12,000 MXN
• Daily salary: $12,000 / 30 = $400
• Days worked from January 1 to August 30: 242 days
• Proportional aguinaldo = ($400 x 15) / 365 x 242
• Proportional aguinaldo = $6,000 / 365 x 242 = $3,978.08 MXN

The proportional aguinaldo is paid as part of the finiquito (final settlement) when the worker resigns, or as part of the liquidacion (severance) when dismissed. In both cases, the employer is legally required to include it. If your employer did not include the proportional aguinaldo in your exit payment, you can file a claim with PROFEDET (Federal Attorney for Workers' Defense) or the Conciliation and Arbitration Board.

Quickly verify your proportional aguinaldo with our aguinaldo calculator.

The aguinaldo is subject to Income Tax (ISR), but the law provides an important exemption. According to Article 93 of the ISR Law, the aguinaldo is exempt up to an amount equivalent to 30 days of UMA (Measurement and Update Unit).

2025 UMA reference values:

Period	UMA value
Daily UMA	$113.14 MXN
Monthly UMA	$3,439.46 MXN
Annual UMA	$41,273.52 MXN
Aguinaldo exemption (30 UMA)	$3,394.20 MXN

How the exemption works:

• If your aguinaldo is less than or equal to 30 UMA ($3,394.20), you pay no ISR
• If your aguinaldo exceeds 30 UMA, only the amount above $3,394.20 is taxable

ISR calculation example:

• Total aguinaldo: $7,500
• Exempt portion: $3,394.20
• Taxable portion: $7,500 - $3,394.20 = $4,105.80
• ISR is applied to the $4,105.80 using the Article 96 LISR tax table

The ISR calculation method for aguinaldo can vary. The two most commonly used methods are:

• Article 96 LISR: ISR is calculated directly on the taxable portion using the monthly tax table
• Article 174 RLISR: The taxable portion is divided by 365, multiplied by 30.4, monthly ISR is calculated and proportionally adjusted (generally results in lower tax)

For a precise ISR calculation, use our Mexico ISR calculator which automatically applies the current tax tables.

The Federal Labor Law establishes in Article 87 that the aguinaldo must be paid before December 20 each year. This is a hard deadline, not a suggestion. The employer may pay it earlier (many companies advance it to early December), but never later.

What happens if the employer does not pay on time?

• The worker can file a complaint with PROFEDET or the Labor Inspection office
• The employer can be fined 50 to 5,000 UMA ($5,657 to $565,700 MXN in 2025) per affected worker
• The worker has one year from December 20 to file a claim with the Conciliation and Arbitration Board
• In case of a lawsuit, the employer must pay the aguinaldo plus accrued interest

Special cases regarding the deadline:

• Trust employees: Have exactly the same rights and deadlines as all other workers
• Domestic workers: Since the 2019 reform, household workers also have the right to a 15-day aguinaldo
• Workers paid by fees: If the employment relationship is genuine (subordination, fixed schedule, exclusivity), they are entitled to aguinaldo even if their contract says "professional fees"
• Temporary workers: Receive proportional aguinaldo for the time worked

It is essential for workers to know these dates and rights. If by December 20 you have not received your aguinaldo, take immediate action.

In Mexico, finiquito and liquidacion have distinct legal meanings, and both may include the proportional aguinaldo:

Finiquito (final settlement): Paid when the employment relationship ends voluntarily (worker resignation, end of temporary contract, or mutual agreement). It includes:

• Proportional aguinaldo
• Proportional unused vacation days
• Proportional vacation premium
• Unpaid wages
• Proportion of earned benefits

Liquidacion (severance): Paid when the employer terminates the relationship without just cause. It includes everything in the finiquito plus:

• Constitutional indemnification: 3 months of integrated salary (Article 48 LFT)
• 20 days per year: 20 days of salary for each year of service (Article 50 LFT)
• Seniority premium: 12 days of salary for each year of service (capped at 2x minimum daily wage)

In both scenarios, correct calculation of the proportional aguinaldo is essential. Use our Mexico finiquito calculator to get a complete breakdown of your exit payment.

Several frequent errors are made by both employers and workers when calculating the aguinaldo. Knowing them will help you verify that your payment is correct:

Error 1: Using integrated salary instead of base salary

The aguinaldo is calculated with the ordinary daily salary, not the integrated salary. Overtime, bonuses, commissions, and other variable pay are not included. However, if these are fixed and periodic, a tribunal could determine they form part of the salary for aguinaldo purposes.

Error 2: Dividing monthly salary by 30.4 instead of 30

While 30.4 is the factor used by IMSS for calculating the integrated daily salary, aguinaldo uses division by 30. Using 30.4 results in a lower daily salary and therefore a smaller aguinaldo.

Error 3: Not paying proportional aguinaldo

Some employers do not pay aguinaldo to workers who worked less than 60 days. This is illegal. Every worker is entitled to proportional aguinaldo, even if they worked only one day.

Error 4: Deducting unjustified absences from the aguinaldo

Mexico's Supreme Court has established that unjustified absences do not reduce the number of aguinaldo days. The aguinaldo is calculated on 15 days regardless of absences. What can reduce it is periods where no employment relationship existed.

Error 5: Not applying the ISR exemption

Some employers withhold ISR on the entire aguinaldo without applying the 30 UMA exemption. Check your pay stub and verify that the exemption was correctly applied.

Error 6: Confusing a gratification with the aguinaldo

Some companies pay a "Christmas gratification" and argue it replaces the aguinaldo. Legally, the aguinaldo is independent of any voluntary gratification. If you receive a gratification, it is in addition to the legal aguinaldo.

Let us walk through a complete example that integrates the aguinaldo calculation, its proportional amount, and ISR withholding:

Case details:

• Start date: April 1, 2025
• Calculation date: December 20, 2025
• Monthly salary: $25,000 MXN
• Aguinaldo days per contract: 15 days (legal minimum)
• Days worked in the year: 265 days (April 1 to December 20)

Step 1: Calculate the daily salary

• Daily salary = $25,000 / 30 = $833.33 MXN

Step 2: Calculate the proportional aguinaldo

• Aguinaldo = ($833.33 x 15) / 365 x 265
• Aguinaldo = $12,500 / 365 x 265 = $9,075.34 MXN

Step 3: Determine exempt and taxable portions

• Exemption: 30 UMA = 30 x $113.14 = $3,394.20
• Exempt portion: $3,394.20
• Taxable portion: $9,075.34 - $3,394.20 = $5,681.14 MXN

Step 4: Calculate ISR on the taxable portion

• Applying the Article 96 LISR table (simplified):
• Approximate ISR on $5,681.14: around $540 to $680 MXN depending on the method

Step 5: Net aguinaldo

• Gross aguinaldo: $9,075.34
• ISR withheld (estimated): $610
• Approximate net aguinaldo: $8,465.34 MXN

For an exact ISR calculation, we recommend using our Mexico ISR calculator with updated tax tables.

Beyond the questions answered at the end of this article, some topics deserve special mention:

Aguinaldo for independent workers and freelancers:

Independent workers who invoice for professional fees are not legally entitled to the aguinaldo, as there is no formal employment relationship. However, it is recommended that these workers set aside the equivalent of 15 days of their average income as a "self-aguinaldo" to maintain financial discipline.

Aguinaldo in the public sector:

Federal government workers receive an aguinaldo of 40 days of salary according to the Federal Law for State Workers. This amount is higher than the LFT minimum because their specific law establishes it.

How to plan your aguinaldo spending:

• Pay off high-interest debt: Credit cards and personal loans first
• Build an emergency fund: If you do not have at least 3 months of expenses saved
• Invest a portion: Consider instruments like CETES, investment funds, or voluntary contributions to your AFORE. Use our compound interest calculator to see how your money could grow
• Set aside for January expenses: Reserve funds for fixed January costs (school enrollment, insurance, property tax)

Remember that the aguinaldo is a right, not a gift. Knowing how it is calculated puts you in control of your finances and ensures you receive what you are owed.