Mexico Aguinaldo Calculator: Christmas Bonus from Monthly Salary
Work out the Mexican aguinaldo — the year-end Christmas bonus every employer must pay — as a share of monthly salary. The legal minimum is 15 days of pay, which is half a month's salary.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Aguinaldo | Remaining month's salary |
|---|---|---|
| 15 days (50%) of $12,000 ($6,000) | 6,000 | 6,000 |
| 30 days (100%) of $12,000 | 12,000 | 0 |
| 20 days (~66.7%) of $15,000 | 10,000.5 | 4,999.5 |
| 15 days (50%) of $8,000 | 4,000 | 4,000 |
How This Calculator Works
Enter the bonus as a percentage of one month's salary (15 days = 50%, a full month = 100%) and your monthly salary. The calculator returns the aguinaldo and the remaining share of the month's pay. By law (Ley Federal del Trabajo) the aguinaldo must be at least 15 days of salary and paid before 20 December.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At the legal minimum of 15 days (50%) on a $12,000 monthly salary, the aguinaldo is $6,000. The aguinaldo is a mandatory annual bonus in Mexico: every employee is entitled to at least 15 days of salary, paid by 20 December each year. Workers who haven't completed a full year receive a proportional amount for the days worked. Many employers pay more than the legal minimum — 20, 25, or 30 days — as a benefit (prestación superior).
Key Insight
The aguinaldo is a defining feature of Mexican employment law, and a few points clarify it. It is a statutory right under the Ley Federal del Trabajo (Article 87), not a discretionary gift: every employee — regardless of contract type — is entitled to a minimum of 15 days' salary, payable before 20 December. The amount is based on the daily wage, so 15 days equals half of a 30-day month's salary (hence 50% in this calculator); employers who offer more generous packages pay 20, 25, or even 30 days. Workers who have not completed a full year are entitled to a proportional aguinaldo for the days actually worked in the year — so someone employed for six months receives roughly half the days. Two practical caveats this estimate omits: first, part of the aguinaldo is exempt from income tax (ISR) up to 30 days of the UMA (the official reference unit), with the excess taxable, so the net amount received can be slightly less than the gross for larger bonuses; second, the calculation uses the salario diario (daily wage), which for some workers includes more than base pay. Failure to pay the aguinaldo, or paying it late, exposes the employer to penalties from the labour authority (PROFEDET handles worker complaints). This calculator shows the gross aguinaldo as a share of monthly salary; for the exact figure use your daily wage and number of days, prorate if you joined partway through the year, and account for the ISR withheld above the exempt threshold.
Cálculo proporcional: la fórmula por días trabajados
Cuando el empleado no trabaja el año completo, el aguinaldo es proporcional al tiempo trabajado. La fórmula oficial conforme al artículo 87 de la Ley Federal del Trabajo: Aguinaldo proporcional = (Salario diario) × 15 × (Días trabajados ÷ 365). El salario diario se obtiene dividiendo el salario mensual entre 30, no entre el número de días reales del mes.
Ejemplo concreto: salario mensual de $15,000 = salario diario de $500. Si el empleado trabajó 200 días en el año: Aguinaldo = 500 × 15 × (200/365) = $4,109.59 bruto. Para el cálculo exacto se cuentan los días naturales transcurridos entre fechas de alta y baja, no días laborables.
Importante: este es el cálculo del aguinaldo conforme a la LFT (Ley Federal del Trabajo). Muchas empresas pagan aguinaldos superiores al mínimo legal (20, 25 o 30 días en lugar de 15) como prestación adicional. Si la empresa otorga más de 15 días, el cálculo proporcional usa el número de días pactado: por ejemplo, con un aguinaldo contractual de 30 días → fórmula = salario diario × 30 × (días trabajados/365).
Exención de ISR: la regla de las 30 UMA
El aguinaldo está exento de ISR (Impuesto Sobre la Renta) hasta el equivalente a 30 veces la UMA (Unidad de Medida y Actualización) vigente al momento del pago. Para 2026, la UMA diaria es aproximadamente $113.14 → exención = 30 × $113.14 = $3,394.20.
Solo el monto del aguinaldo que EXCEDA este límite está sujeto a retención de ISR. Para un aguinaldo bruto de $4,109.59 del ejemplo anterior: parte exenta = $3,394.20, parte gravable = $4,109.59 − $3,394.20 = $715.39. Esta cantidad se grava conforme a la tarifa mensual del ISR. Para un salario mensual de $15,000, la tarifa marginal aplicable es aproximadamente 21.36% → ISR sobre el aguinaldo = $715.39 × 21.36% = $152.81 aproximadamente.
Para empleados con aguinaldos pequeños (15 días sobre salarios bajos), el aguinaldo completo cabe dentro de la exención y NO se retiene ISR — un alivio fiscal significativo. Para ejecutivos con aguinaldos grandes (30 días sobre salarios altos), la mayor parte del aguinaldo es gravable. La exención no incluye contribuciones de IMSS (Seguro Social), que sí se calculan sobre el total.
Plazos de pago, sanciones y prestaciones superiores a la ley
Plazo legal de pago: a más tardar el 20 de diciembre de cada año. El incumplimiento expone al patrón a multas de PROFEDET (Procuraduría Federal de la Defensa del Trabajo) o quejas ante la Junta Federal de Conciliación y Arbitraje. Las multas pueden alcanzar 50 a 5,000 veces el salario mínimo general por trabajador afectado.
Trabajadores con derecho: TODOS los empleados con contrato de trabajo, incluyendo trabajadores eventuales, de obra determinada, por tiempo determinado, e incluso los que renunciaron o fueron despedidos durante el año (estos reciben el aguinaldo proporcional al tiempo trabajado, junto con el finiquito). No tienen derecho al aguinaldo bajo la LFT: trabajadores en regímenes especiales como honorarios asimilables, trabajadores independientes, y socios de cooperativas.
Aguinaldos superiores a la ley: muchas empresas otorgan 20, 25, 30 o incluso 45 días como práctica del sector o pactado en contrato colectivo. Estos forman parte del 'salario integrado' para efectos de cálculo de indemnizaciones (despido injustificado: 90 días × salario integrado). Por lo tanto, ofrecer un aguinaldo más generoso afecta también el cálculo de finiquitos futuros — implicación importante a considerar.
Aguinaldo proporcional según días trabajados y salario mensual
Aguinaldo bruto (15 días mínimo legal) calculado para diferentes salarios mensuales y proporciones de tiempo trabajado en el año. La parte exenta de ISR (30 UMA = ~$3,394 en 2026) se aplica antes del cálculo del impuesto.
| Salario mensual | Año completo (15 días) | 9 meses (~275 días) | 6 meses (~183 días) | 3 meses (~92 días) |
|---|---|---|---|---|
| $5,000 (~salario mínimo) | $2,500 | $1,884 | $1,253 | $629 |
| $10,000 | $5,000 | $3,767 | $2,507 | $1,260 |
| $15,000 | $7,500 | $5,651 | $3,760 | $1,890 |
| $25,000 | $12,500 | $9,418 | $6,267 | $3,151 |
| $50,000 | $25,000 | $18,836 | $12,534 | $6,301 |
Valores brutos antes de retenciones de ISR. La exención de 30 UMA (~$3,394 en 2026) cubre la mayoría de los aguinaldos de salarios bajos/medios. Para empresas que pagan 30 días en lugar de 15, multiplicar los valores por 2.
Frequently Asked Questions
How is the aguinaldo calculated?
Take your daily wage times the number of days of aguinaldo. The legal minimum is 15 days, which equals half a month's salary (50%). On a $12,000 monthly salary, 15 days is $6,000. Many employers pay more — 20 or 30 days — as a superior benefit.
What is the aguinaldo?
A mandatory year-end bonus under Mexico's Ley Federal del Trabajo. Every employee is entitled to at least 15 days of salary, paid before 20 December each year. It's a legal right, not a discretionary gift, and applies regardless of contract type.
What if I didn't work the whole year?
You're entitled to a proportional aguinaldo for the days actually worked during the year. Someone employed for six months receives roughly half the days. The proration is based on time worked, so partial-year employees still receive a bonus.
Is the aguinaldo taxed?
Partly. A portion is exempt from income tax (ISR) up to 30 days of the UMA reference unit, with any excess taxable. So for larger bonuses the net amount received is slightly below the gross. This calculator shows the gross aguinaldo before ISR is withheld.
When must the aguinaldo be paid?
Before 20 December each year. Paying late or not at all exposes the employer to penalties from the labour authority, and workers can file a complaint with PROFEDET. The minimum is 15 days' salary; employers may pay more but not less.
References & Authoritative Sources
- Ley Federal del Trabajo — Artículo 87 — Disposiciones sobre el aguinaldo · consulted May 31, 2026 · Fundamento legal del aguinaldo: mínimo de 15 días, pago antes del 20 de diciembre
- SAT — Servicio de Administración Tributaria — Retención de ISR sobre aguinaldo — exención de 30 UMA · consulted May 31, 2026 · Autoridad fiscal — tarifa mensual del ISR, cálculo de exenciones
- STPS — Secretaría del Trabajo y Previsión Social — Aguinaldo y derechos laborales · consulted May 31, 2026 · Autoridad laboral — sanciones por incumplimiento, derecho universal a la prestación
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Methodology & Review
The aguinaldo is the bonus share applied to monthly salary; 15 days of pay equals 50% of a month's salary. Enter the share as a percentage of monthly salary (15 days = 50%, 30 days = 100%). It assumes a full year worked and does not prorate for partial years or compute the ISR income tax withheld on the bonus.
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