Aguinaldo Calculator
Calculate your proportional aguinaldo with ISR in Mexico.
Mexico aguinaldo calculator: calculate your legally mandated benefit
Aguinaldo is a mandatory benefit established in Article 87 of Mexico's Federal Labor Law (LFT). All workers are entitled to at least 15 days of salary per full year worked. The employer must pay before December 20.
The calculation formula is: Aguinaldo = (Daily salary x Days of aguinaldo) x (Days worked / 365). Many companies grant more than the legal minimum of 15 days.
Regarding taxes, the annual bonus is exempt from ISR up to 30 times the daily UMA value. Only the excess is subject to ISR withholding.
Frequently asked questions
What is aguinaldo and who is entitled to it?
Aguinaldo is a legally mandated benefit that applies to all workers who have a formal employment relationship in Mexico, regardless of whether they are permanent or temporary, full-time or part-time. Even workers who were fired before December are entitled to the proportional amount. Domestic workers also have this right since the LFT reforms.
When is aguinaldo paid?
According to the LFT, the employer must pay the aguinaldo before December 20 of each year. If the employer does not comply with this date, the worker can file a complaint with PROFEDET (Federal Labor Defense Attorney's Office) or the Conciliation and Arbitration Board. The employer has up to one year to be sued for this concept.
How many minimum days of aguinaldo am I entitled to?
The legal minimum is 15 days of salary per full year worked. However, many companies offer more days as a superior benefit. If your contract or collective agreement establishes more than 15 days, the more favorable terms apply. There is no legal maximum, but in practice companies usually grant between 15 and 40 days.
Does aguinaldo pay taxes?
Yes, but with an exemption. The first 30 daily UMAs (approximately $3,394.20 MXN in 2025) are exempt from ISR. Only the amount that exceeds this exempt portion is subject to income tax. For example, if your gross aguinaldo is $7,500 MXN, the first $3,394.20 is exempt and only $4,105.80 generates ISR. This withholding is made by your employer at the time of payment.
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