Aguinaldo Calculator (Mexico)
Updated November 2026 · Free · No sign-up
Calculate aguinaldo — Mexico’s statutory Christmas bonus: at least 15 days’ salary, payable by December 20, prorated for part-year service, with the first ~30 UMA days’ value tax-exempt.
Quick answer: Aguinaldo = daily salary × 15 days minimum (many employers pay 20-30; government 40+), due by December 20, prorated by days worked ÷ 365 for part years. Tax: exempt up to 30 UMA days’ value (~MX$3,400 — UMA revises each February); the excess taxes as income.
The Rules (Ley Federal del Trabajo, Art. 87)
| Minimum | 15 days of salary — on the current daily wage (base salary; integrated-salary debates favor the base for aguinaldo) |
| Deadline | December 20 — late payment is a PROFEDET complaint with fines |
| Proration | (Days worked ÷ 365) × 15 — joiners, leavers, and leave-without-pay all prorate |
| Everyone | All employees — including those on maternity/sick leave (those days count as worked) |
| Tax | Exempt up to 30 UMA days (~MX$3,400 at recent UMA values — verify); excess subject to ISR with a special-calculation option |
Worked Examples
Example 1. MX$800/day, full year, statutory 15: MX$12,000 — ~3,400 exempt, the rest taxed.
Example 2 — mid-year joiner. Started July 1 (184 days): 184/365 × 15 × 800 = MX$6,049.
Example 3 — exit before December. Resigning in August still earns the prorated aguinaldo in the finiquito — it accrues daily, not at Christmas.
Context
Aguinaldo anchors Mexico’s December economy (El Buen Fin timing is no accident); union contracts and government service push 20-40+ days. Claims: PROFEDET (free federal labor defense) — the late/missing aguinaldo complaint spike every January is institutional tradition.
Regional Cousins
Latin America’s 13th-salary family: Brazil’s décimo terceiro (two installments), Argentina’s SAC (two half-payments), Guatemala’s DOUBLE bonus (aguinaldo + Bono 14). Mexico’s is the latest-paid single lump — and the only one with the hard December 20 statutory date.
Frequently Asked Questions
How much is aguinaldo?
Minimum 15 days’ salary (prorated by days worked), payable by December 20 — many employers and all government service pay more.
Is aguinaldo taxable?
Exempt up to 30 UMA days’ value (~MX$3,400, UMA-indexed); the excess pays ISR — payroll applies a special annualized computation.
Do I get aguinaldo if I quit mid-year?
Yes — the prorated share (days worked ÷ 365 × 15) is a mandatory finiquito line whenever you leave.
What if my employer pays late?
After December 20 it’s a violation — PROFEDET complaints are free, and fines run 50-5,000 UMA per affected worker.
Does leave affect the proration?
Paid leave, maternity, and work-injury days count as worked; unpaid absences subtract from the 365-day numerator.
✓ Formula verified • Last updated: November 3, 2026