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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.

Open Christmas Bonus Calculator

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Choose currency, pay period, enter gross salary, start date, number of Christmas bonus days, and get the result.

Choose currency, pay period, enter gross salary, start date, number of Christmas bonus days, and get the result.

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 no later than December 20 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.

Confirm Days Worked

Full year or proportional days worked.

Full year or proportional
days worked.

Apply

Daily Salary × 15 (minimum)
(or pro-rated amount).

Daily Salary × 15
(or pro-rated amount).

View Result

Gross Aguinaldo, taxable portion, and estimated ISR.

Gross Aguinaldo, taxable portion,
and estimated ISR.

Open Christmas Bonus calculator

Example Calculation

A typical Aguinaldo calculation for an employee earning $35,000 MXN per month, based on the legal minimum of 15 days of salary.

Using current Mexican labor law requirements.

A typical Aguinaldo calculation for an employee earning $35,000 MXN per month, based on the legal minimum of 15 days of salary.

Using current Mexican labor law requirements.

A typical Aguinaldo calculation for an employee earning $35,000 MXN per month, based on the legal minimum of 15 days of salary.

Using current Mexican labor law requirements.

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).

Monthly Breakdown - Christmas Bonus

Monthly Breakdown -
Christmas Bonus

FY 2026

Gross Aguinaldo (15 days)

$17,500.05

Exempt Amount (30 UMA)

$3,257.10

Taxable Surplus

$14,242.95

ISR on Surplus (23.52%)

$3,349.54

Total ISR Withheld

-$3,349.54

Net Christmas Bonus Paid

$14,150.51

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

Payment deadline: December 20

Must be paid in cash (Bank transfer)

Cannot be replaced with gifts or vouchers

Applies to all employees, regardless of contract type

Applies to all employees, regardless of
contract type

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

Find answers to common questions about our Christmas Bonus Calculator and how we can assist you

Find answers to common questions about our Mexico PEO services and how we can assist you.

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.

What is the Christmas Bonus (Aguinaldo) in Mexico?

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.

Who is entitled to receive Aguinaldo?

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.

How is Aguinaldo calculated if the employee worked less than one year?

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.

Is Aguinaldo taxable in Mexico?

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.

What happens if an employer does not pay Aguinaldo on time?

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