December arrives and you need to know exactly how much net cash you will receive for your Mexican year-end bonus (aguinaldo), factoring in the statutory 30 UMA tax exemption and prorated days.
How to use Calculate Mexico Bonus step by step
1. Enter gross monthly wage
Type your regular monthly salary in Mexican Pesos ($ MXN) before tax withholding.
2. Adjust contractual bonus days
Mexican labor law mandates at least 15 days, but you can set 20, 30 or more if your contract provides.
3. Select worked duration
Choose full year (365 days) or enter specific worked days to review prorated net earnings.
The Step Count: Traditional Friction vs. KorexTools
Calculating Mexican aguinaldo on paper (5 error-prone steps)
- Divide gross monthly wage by 30 to determine daily salary.
- Multiply daily wage by contractual bonus days (minimum 15).
- Calculate prorated ratio if tenure is less than a full calendar year (days ÷ 365).
- Calculate the 30 UMA tax-free allowance using current official values.
- Apply the progressive ISR tax bracket formulas to the remaining taxable surplus.
Using Mexico Bonus Calculator on KorexTools (3 steps in 2 seconds)
- Enter gross monthly compensation and agreed bonus days.
- Select full calendar year or specify exact days worked.
- Instantly inspect gross bonus, 30 UMA exempt limit, estimated ISR, and net cash.
Mexico Christmas bonus regulations under Federal Labor Law
Article 87 of Mexico Federal Labor Law (LFT) mandates that every employee must receive an annual year-end bonus (aguinaldo) equivalent to at least 15 days of salary, payable before December 20.
Employees who have not completed a full calendar year of employment are entitled to a prorated amount matching the exact proportion of days worked.
30 UMA tax exemption ceiling and ISR withholding (Art. 93 LISR)
- •Exempt ceiling: Article 93 section XIV of the Income Tax Law exempts bonus earnings up to 30 daily UMAs ($3,257.10 MXN reference).
- •Taxable surplus: Only bonus amounts exceeding 30 UMAs are subject to ISR payroll withholding.
- •Regulatory formula: Withholding is calculated in accordance with Article 174 of the Income Tax Regulation.
Benchmark aguinaldo breakdown across salary tiers (15 legal days)
| Monthly Wage | Daily Wage | Gross Aguinaldo | 30 UMA Exemption | Taxable Surplus |
|---|---|---|---|---|
| $10,000 MXN | $333.33 MXN | $5,000.00 MXN | $3,257.10 MXN | $1,742.90 MXN |
| $15,000 MXN | $500.00 MXN | $7,500.00 MXN | $3,257.10 MXN | $4,242.90 MXN |
| $25,000 MXN | $833.33 MXN | $12,500.00 MXN | $3,257.10 MXN | $9,242.90 MXN |
Common Mistakes and How to Avoid Them
- ⚠️Dividing by working days rather than 365 calendar days for tenure proration.
- ⚠️Failing to apply the 30 UMA exemption before computing tax withholding.
- ⚠️Assuming that resigning before December forfeits accrued prorated bonus rights.
Frequently Asked Questions
What is the statutory deadline to receive the aguinaldo in Mexico?
Under Article 87 of the LFT, employers are legally required to deliver payment before December 20 (on or before Dec 19).
What happens if I resigned or was dismissed before December?
You are entitled to collect the prorated portion of your aguinaldo for all days worked as part of your final settlement.
Are commission or variable-wage workers eligible for aguinaldo?
Yes. Daily salary is computed by averaging earnings over the prior 30 worked days or throughout the past 12 months.
How much of my bonus is exempt from income tax?
Up to 30 daily UMAs ($3,257.10 MXN benchmark). If your total bonus is below this threshold, zero ISR tax is withheld.
What I would do if I were in your shoes
Check your employment agreement: many Mexican employers provide 20, 30, or even 40 bonus days rather than the legal minimum of 15.