Updated for FY 2026
Christmas Bonus (Aguinaldo)
Calculator 2026
Estimate the mandatory Christmas bonus (Aguinaldo) for employees in Mexico and understand tax implications, eligibility, and legal requirements under Mexican labor law.
Choose currency, pay period, enter gross salary, start date, number of Christmas bonus days, and get the result.
WHAT IS AGUINALDO?
Understanding the mandatory Christmas bonus required by Mexican labor law.
Why it matters
The Christmas Bonus (Aguinaldo) is a mandatory annual payment required under Mexican labor law and applies to all employees. It represents a core employee right and must be paid in cash (Bank Transfer) no later than December 20 of each year.
For employers, correctly calculating and paying Aguinaldo is a critical compliance requirement. Errors or late payments can lead to penalties, employee claims, and labor inspections.
Since Aguinaldo follows specific legal rules and minimums, using the correct calculation is essential to remain compliant.
Por qué es importante
Español
El Aguinaldo es un pago anual obligatorio establecido por la legislación laboral mexicana y aplica a todos los empleados. Representa un derecho laboral fundamental y debe pagarse en efectivo a más tardar el 20 de diciembre de cada año.
Para los empleadores, calcular y pagar correctamente el Aguinaldo es un requisito clave de cumplimiento. Los errores o pagos fuera de plazo pueden dar lugar a multas, reclamaciones de los empleados e inspecciones laborales. Dado que el Aguinaldo está sujeto a reglas legales y mínimos específicos, utilizar un cálculo correcto es esencial para mantenerse en cumplimiento.
How it works
How the Aguinaldo Is Calculated
Determine Daily Salary
Monthly salary ÷ 30, or average variable income if applicable.
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Confirm Days Worked
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Apply
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View Result
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Disclaimer: Illustrative purposes only. Actual Aguinaldo amounts may vary depending on salary structure, days worked during the year, and company policy (if more than the legal minimum is granted).
FY 2026
Gross Aguinaldo (15 days)
$17,500.05
Exempt Amount (30 UMA)
$3,519.30
Taxable Surplus
$13,980.75
ISR on Surplus (23.52%)
$3,288.27
Total ISR Withheld
-$3,288.27
Net Christmas Bonus Paid
$14,211.78
Try the Christmas Bonus Calculator (Aguinaldo)
Calculate the mandatory Christmas bonus for your employees, including proportional payments and estimated ISR withholding.
Key Facts
Essential information every employer should know about Christmas Bonus Calculator.
Important Details
Minimum required: 15 days of salary (Can be negotiated)
Payment deadline: December 20
Must be paid in cash (Bank transfer)
Cannot be replaced with gifts or vouchers
Datos Clave
Español
Mínimo obligatorio: 15 días de salario
Fecha límite de pago: 20 de diciembre
Debe pagarse en efectivo (Transferencia bancaria)
No puede sustituirse por regalos ni vales
Aplica a todos los empleados, independientemente del tipo de contrato
FAQs
What is the Christmas Bonus (Aguinaldo) in Mexico?
The Aguinaldo is a mandatory annual bonus required by Mexican labor law. All employees must receive at least 15 days of salary, paid in cash, no later than December 20 each year. Employers may offer more, but never less than the legal minimum.
Who is entitled to receive Aguinaldo?
All employees in Mexico are entitled to Aguinaldo, regardless of whether they are full-time, part-time, temporary, remote, or domestic employees. Eligibility is based on having an employment relationship, not on contract type or work schedule.
How is Aguinaldo calculated if the employee worked less than one year?
Employees who worked less than a full year still receive Aguinaldo on a pro-rated basis, calculated according to the number of days worked during the year. Even employees who worked only a few weeks are entitled to a proportional payment.
Is Aguinaldo taxable in Mexico?
Yes, Aguinaldo is partially taxable. The portion equivalent to 30 UMAs is exempt from income tax (ISR). Any amount above that threshold is taxable and must be reported correctly on payroll and CFDI receipts.
What happens if an employer does not pay Aguinaldo on time?
Failing to pay Aguinaldo by December 20, or paying less than required, can result in fines, employee claims, and labor inspections. Employees have the right to file complaints with labor authorities to recover unpaid amounts.
