Aguinaldo in Mexico: How the Christmas Bonus Works and Is Taxed
Every employee in Mexico, including part-year and domestic workers, is owed a year-end bonus. The math, the tax-free slice for 2026 and what to do if it does not arrive.
The aguinaldo is Mexico’s mandatory year-end bonus: under Article 87 of the Federal Labor Law, every employee must receive at least 15 days of salary before December 20. People who worked only part of the year get a proportional share, even if they have already left the job. In 2026 the first MXN 3,519.30 is tax-free, equal to 30 UMA.
Who is entitled to the aguinaldo?
All employees with a subordinate employment relationship are entitled: permanent, temporary, fixed-term, trust (de confianza) and unionized staff, as well as commission agents and sales staff who work under the Federal Labor Law. Independent contractors paid by fees (honorarios) are generally outside the rule unless the relationship is really one of employment.
Paid domestic workers (personas trabajadoras del hogar) are covered too. Since a 2019 reform, Article 334 Bis of the Federal Labor Law lists the aguinaldo among their benefits, together with vacations, the vacation premium and mandatory social security.
Foreign residents working for a Mexican employer have the same right as Mexican colleagues. The bonus depends on the employment relationship, not on nationality.
How do you calculate the aguinaldo?
Multiply your daily salary by 15, or by the larger number of days in your contract. For a part-year worker, divide the days worked in the calendar year by 365 and multiply by 15 before applying the daily salary.
| Case | Calculation | Aguinaldo |
|---|---|---|
| Full year, daily salary MXN 500 | 500 x 15 | MXN 7,500 |
| Started April 1, daily salary MXN 500 (275 days) | 275 / 365 x 15 = 11.3 days; 11.3 x 500 | about MXN 5,651 |
| Full year on the 2026 general minimum wage, MXN 315.04 a day | 315.04 x 15 | MXN 4,725.60 |
| Full year, contract grants 30 days, daily salary MXN 800 | 800 x 30 | MXN 24,000 |
For a fixed salary, use the daily base pay without other income. The Federal Labor Defense Office (Profedet) explains that piece-rate workers use the average daily pay of the last 30 days actually worked, and commission sellers use the average of the last year worked.
Maternity and paternity leave count as time worked, and Profedet says the bonus cannot be cut for them. A worker on leave for a workplace accident also receives the full amount.
The minimum wage figure comes from the National Minimum Wage Commission (CONASAMI); our page on the cost of living in Mexico City sets it next to rents and prices.
What do employers of household workers need to know?
A family in Mexico City that employs a nanny, cleaner or cook on a regular basis is an employer under the Federal Labor Law. Article 334 Bis lists the aguinaldo among the benefits of domestic workers and places them in the mandatory social security regime, so the household also has IMSS obligations. Calculate the aguinaldo on the agreed daily pay, including any in-kind pay the contract counts as salary, and keep a signed receipt of the payment. If the schedule is irregular, a labor defense office can confirm the calculation for free.
When must the aguinaldo be paid?
Before December 20, which in 2026 falls on a Sunday. The full amount is due by then. If you leave the job during the year, the proportional aguinaldo is part of your final settlement (finiquito).
How is the aguinaldo taxed?
The Income Tax Law (Article 93, Section XIV) exempts year-end bonuses up to 30 days of the reference unit, which the Tax Administration Service (SAT) applies as 30 UMA. With the 2026 UMA of MXN 117.31 a day, the exempt part is MXN 3,519.30. The rest is taxable salary income, and the employer withholds the tax in the December payroll.
The aguinaldo shows up in your payroll receipts (CFDI de nómina) and in the SAT’s pre-filled data for the annual tax return. Our explainer on the UMA shows how other exemptions are calculated.
What can you do if the aguinaldo is not paid?
You have one year from December 20 to claim an unpaid or incomplete aguinaldo, according to Profedet. Employers who fail to pay, pay late or pay less face a fine under Article 1002 of the Federal Labor Law of 50 to 5,000 UMA, which is MXN 5,865.50 to MXN 586,550 at 2026 values (our calculation).
- Ask the employer in writing for the payment and keep a copy.
- Get free advice. The Federal Labor Defense Office (Profedet) handles workers in federal-jurisdiction industries, and Mexico City’s local labor defense office (Procuraduría de la Defensa del Trabajo) handles most local employers, including households that employ domestic workers.
- If there is no agreement, a labor claim starts with mandatory conciliation at the federal or Mexico City conciliation center before it can go to a labor court.
This article explains the general rules and is not legal or tax advice. Profedet, the labor courts or a labor lawyer decide individual cases, and a contador can check your withholding.
Bottom line
Check your contract for more than 15 days, calculate the expected amount now and look for it in your December payroll receipt. If you employ a household worker, budget for at least 15 days of their salary before December 20.
FAQ
Can an employer pay the aguinaldo in vouchers?
Profedet says the aguinaldo must be paid in legal tender, and electronic payment needs the worker’s consent with the employer covering the costs. Vouchers do not replace it.
Is the aguinaldo owed if I resigned in June?
Yes. Article 87 gives a proportional share for the time worked whether or not you still work there, and it is usually paid in the finiquito.
Can the employer deduct anything from the aguinaldo?
Profedet lists only salary advances and court-ordered child support as allowed deductions, besides the income tax on the taxable part.
