How is the Mexican aguinaldo calculated?
Under Article 87 of the Federal Labor Law (Ley Federal del Trabajo), every worker in Mexico must receive an annual aguinaldo (Christmas bonus) equal to at least 15 days of salary, paid before December 20. Employers may pay more, but 15 days is the legal floor.
Workers who have not completed a full calendar year receive the aguinaldo prorated to the time actually worked: daily wage x 15 x (days worked / 365). This tool calculates the gross legal minimum only — it does not calculate ISR income tax withholding, which follows a separate schedule and has a partial tax exemption for the aguinaldo.
How do I calculate the Mexican aguinaldo?
To calculate the minimum legal aguinaldo, multiply the daily wage by 15, then multiply by the fraction of the year actually worked (days worked divided by 365). Example: a daily wage of 500 MXN for a full year gives 500 x 15 = 7,500 MXN; for only 180 days worked, it is 500 x 15 x (180/365) = 3,698.63 MXN.
Steps to calculate the aguinaldo
- Find the worker's daily wage (a monthly salary is divided by 30 to approximate a daily wage).
- Multiply the daily wage by 15 to get the full-year legal minimum.
- If the worker did not complete the full calendar year, multiply that result by (days worked / 365) to prorate it.
- The result is the gross legal minimum aguinaldo, payable before December 20 under LFT Article 87.
- Separately determine any ISR income tax withholding, which is not covered by this proration formula.
Formula
Aguinaldo (minimum) = daily wage x 15 x (days worked / 365)
- daily wage = the worker's daily salary in Mexican pesos (MXN); a monthly salary is commonly divided by 30 to estimate it
- 15 = the minimum number of days' salary required by LFT Article 87
- days worked / 365 = the proration factor for a partial calendar year
Example aguinaldo calculations
| Daily wage (MXN) | Days worked | Minimum aguinaldo (MXN) |
|---|
| 500 | 365 (full year) | 7,500.00 |
| 500 | 180 | 3,698.63 |
| 350.50 | 90 | 1,296.37 |
| 800 | 30 | 986.30 |
| 1,200 | 365 (full year) | 18,000.00 |
Frequently asked questions
Is 15 days the maximum aguinaldo an employer can pay?
No, 15 days' salary is only the legal minimum set by LFT Article 87. Many employers, especially larger companies and government agencies, pay more than the minimum, sometimes 20, 30, or even a full month's salary, as a matter of company policy or collective agreement.
Does the aguinaldo get taxed?
Part of the aguinaldo is exempt from ISR income tax up to a limit tied to the daily value of UMA (the Unidad de Medida y Actualizacion), and the portion above that limit is taxed. This tool only calculates the gross legal minimum before any tax withholding — check the current UMA-based exemption and withholding tables with an employer or accountant.
What happens if an employee is fired or resigns before December?
Under Article 87, workers who leave before completing the full year are still entitled to a proportional aguinaldo based on the days actually worked during that calendar year, calculated with the same daily-wage x 15 x (days/365) formula.
What is the deadline to pay the aguinaldo?
Employers in Mexico are legally required to pay the aguinaldo no later than December 20 of each year; late payment can expose the employer to labor claims and penalties.
This tool calculates only the gross legal minimum aguinaldo under LFT Article 87 and does not calculate ISR income tax withholding, IMSS contributions, or any aguinaldo amount above the legal minimum that an employer may voluntarily pay. Verify tax treatment and any company-specific bonus policy with your employer, an accountant, or the SAT.
Sources: Ley Federal del Trabajo (LFT), Articulo 87 — Mexico