What the aguinaldo is and how much you are owed
The aguinaldo is Mexico’s mandatory year-end bonus, similar to a “13th-month” payment in other countries. Under Article 87 of the Federal Labor Law, every employer must pay at least 15 days of salary, and it must reach the worker before December 20 each year. Many companies pay more than the legal minimum, so this calculator lets you enter any number of days.
If you did not work the full calendar year, the aguinaldo is paid pro-rata to the days you actually worked. There is also a tax angle: part of the aguinaldo is exempt from income tax (ISR), while the excess is taxable. This tool shows your gross bonus, the exempt part, the taxable part, and an estimate of the net amount you take home.
How to use the calculator
- Choose whether you enter your monthly or daily salary. A monthly figure is divided by 30 to obtain the daily salary that Mexican law uses for the bonus.
- Type your salary in Mexican pesos.
- Set the days of aguinaldo (15 is the legal minimum; raise it if your employer pays more).
- If you joined during the year, pick “Started this year” and enter your start date for the pro-rata calculation.
How it is calculated, step by step
The base formula is straightforward:
Aguinaldo = daily salary × days of bonus × (days worked / 365)
Then the tax exemption is applied. The aguinaldo is exempt up to 30 times the daily UMA (Income Tax Law, Article 93, section XIV). The UMA is a government reference unit; for 2026 the daily value is 117.31 pesos, so the exemption is 3,519.30 pesos. Anything above that becomes taxable income for the month, and income tax is estimated on that portion using the 2026 monthly ISR tariff of Article 96.
Worked example
An employee earning 15,000 pesos per month (a daily salary of 500 pesos), with 15 days of aguinaldo and a full year worked:
- Gross aguinaldo: 500 × 15 = 7,500.00 pesos
- Exempt part: 30 × 117.31 = 3,519.30 pesos
- Taxable part: 7,500.00 minus 3,519.30 = 3,980.70 pesos
- Estimated income tax on the taxable part: 216.93 pesos
- Approximate net aguinaldo: 7,500.00 minus 216.93 = 7,283.07 pesos
Reference table (15 days, full year)
| Monthly salary | Daily salary | Gross bonus | Exempt | Taxable | Net approx. |
|---|---|---|---|---|---|
| 6,000 | 200.00 | 3,000.00 | 3,000.00 | 0.00 | 3,000.00 |
| 9,577.22 | 319.24 | 4,788.61 | 3,519.30 | 1,269.31 | 4,745.21 |
| 12,000 | 400.00 | 6,000.00 | 3,519.30 | 2,480.70 | 5,879.07 |
| 15,000 | 500.00 | 7,500.00 | 3,519.30 | 3,980.70 | 7,283.07 |
| 20,000 | 666.67 | 10,000.00 | 3,519.30 | 6,480.70 | 9,623.07 |
When the gross bonus is below 3,519.30 pesos, the taxable part is zero and no income tax is withheld.
Frequently asked questions
What is the legal minimum aguinaldo?
15 days of salary under Article 87 of the Federal Labor Law, paid before December 20. It is a floor; a collective or individual contract may grant more days.
How is the aguinaldo prorated if I started mid-year?
It is paid in proportion to the days you worked. The tool divides your days worked by 365 and multiplies by the full-year bonus. Work 183 days, for example, and you receive roughly half.
How much of the aguinaldo is tax-free in 2026?
Up to 30 daily UMA, that is 30 × 117.31 = 3,519.30 pesos. Any amount above that is added to your taxable income for the month and pays ISR under the Article 96 tariff.
Is the income tax shown exact?
It is an estimate. The tax is computed by applying the monthly tariff to the taxable portion, but the real withholding is integrated with your ordinary monthly salary through the procedure in Article 174 of the Income Tax Law Regulations, so it can differ.
This tool is an informational estimate based on the rules in force in 2026; the exact withholding and calculation are set by the SAT (tax authority) and your employer; verify and consult a professional. The UMA and income-tax brackets are updated every year, so review this calculator annually.