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🎁 Christmas Bonus Calculator

Calculate how much aguinaldo (Christmas bonus) you get based on your daily salary and the days you worked this year. The result shows the gross amount, the ISR exemption (30 UMA), and the net amount you will receive.

Daily salary (MXN)

Days worked in the year

Simplified estimate based on 2026 UMA and 2026 monthly ISR rate. Consult your accountant for the exact calculation.

What is this tool?

The aguinaldo (Christmas bonus) is a mandatory labor right in Mexico, guaranteed by Article 87 of the Federal Labor Law. Every worker is entitled to receive at least 15 days of salary as aguinaldo, which must be paid no later than December 20 of each year. If you worked the full year, you receive the full 15 days. If you worked less than a year, the aguinaldo is proportional: it is calculated by dividing 15 by 365 and multiplying by the days worked. For example, someone who worked 200 days receives 15 ÷ 365 × 200 = 8.2 days of aguinaldo. The aguinaldo also has tax implications. The ISR law establishes that income from aguinaldo is exempt up to 30 times the UMA (Measurement and Updating Unit). The portion that exceeds this amount does pay ISR, calculated according to the monthly ISR rate. This calculator uses the 2026 UMA (117.31 pesos per day) and the monthly ISR rate in effect for 2026. The result is a simplified estimate; the exact calculation depends on your complete tax situation. For a precise calculation, consult your accountant or HR department.

How it works

Enter your daily salary and the days you worked in the year. The calculator multiplies the daily salary by the proportional aguinaldo, which is 15 days divided by 365 and multiplied by the days worked. Next, it calculates the ISR exemption. For 2026, the daily UMA is 117.31 pesos, so the exemption is 30 × 117.31 = 3,519.30 pesos. If your aguinaldo is less than this amount, you pay no ISR. If it is higher, you only pay ISR on the excess. The excess is taxed by applying the 2026 monthly ISR rate, which is a progressive table with rates from 1.92% up to 35%. This is a simplified estimate; the exact SAT calculation may differ based on your other income and deductions. The result shows the gross aguinaldo amount, the ISR exemption, the estimated ISR, and the net amount you will receive.

Mexican Aguinaldo Legal Requirements (LFT Art. 87)

Under Mexico’s Federal Labor Law (Ley Federal del Trabajo), all employees are entitled to an aguinaldo (Christmas bonus):

Requirement	Legal Minimum	Notes
Minimum amount	15 days of daily salary	Must be paid before December 20
Proportional (partial year)	15 ÷ 365 × days worked	For employees who worked less than 1 year
Tax-exempt portion	30 × UMA	2025 UMA = $108.57 MXN/day; exempt = $3,257.10
Excess over exemption	Subject to ISR	Added to monthly income for December

ISR 2025 Monthly Tax Brackets (Mexico)

The taxable portion of aguinaldo (amount exceeding 30 UMA) is taxed at ISR monthly rates:

Monthly Income (MXN)	Lower Limit	Rate	Fixed Fee (MXN)
0.01 – 746.04	0.01	1.92%	0.00
746.05 – 6,332.05	746.05	6.40%	14.32
6,332.06 – 11,128.01	6,332.06	10.88%	371.83
11,128.02 – 12,935.82	11,128.02	16%	893.63
12,935.83 – 15,487.71	12,935.83	17.92%	1,182.88
15,487.72 – 31,255.81	15,487.72	21.36%	1,580.23
31,255.82 – 49,230.01	31,255.82	23.52%	4,948.36
49,230.02 – 94,845.02	49,230.02	30%	10,745.48
94,845.03+	94,845.03	35%	26,045.98

Source: SAT (Servicio de Administración Tributaria), 2025 ISR monthly tariff per Anexo 8 RMF 2025.

How to use

Enter your daily salary in Mexican pesos.
Indicate how many days you worked this year (maximum is 365).
Press Calculate to see your aguinaldo amount.
Review the breakdown: gross amount, ISR exemption, ISR, and net.
Copy the result with the Copy button.

Frequently Asked Questions

How much aguinaldo do I get?

If you worked the full year, you get 15 days of salary. For example, with a daily salary of 300 pesos you receive 300 × 15 = 4,500 pesos. If you worked fewer days, the calculation is proportional: 15 ÷ 365 × days worked × daily salary.

How is the proportional aguinaldo calculated?

Divide 15 (the aguinaldo days corresponding to a full year) by 365 and multiply by the days you actually worked. The result is the aguinaldo days you are entitled to. Multiply by your daily salary to get the amount in pesos.

Does the aguinaldo pay ISR?

The aguinaldo is exempt from ISR up to 30 times the UMA (3,519.30 pesos in 2026). If your aguinaldo exceeds this amount, the excess does pay ISR according to the monthly rate. This calculator uses a simplified model to estimate the tax.

When is the aguinaldo paid?

The aguinaldo must be paid no later than December 20 of each year, according to Article 87 of the Federal Labor Law. All workers, regardless of their seniority, are entitled to receive it, even if they have been working for less than a year.

What happens if I resign before December?

If you resign before the aguinaldo payment date, you are entitled to the proportional aguinaldo for the days you worked. The calculation is the same: 15 ÷ 365 × days worked × daily salary. The employer must pay you this amount together with your severance.

Is the aguinaldo mandatory?

Yes. The aguinaldo is a mandatory labor right guaranteed by the Federal Labor Law (Article 87). All workers, including permanent, temporary, and trusted employees, are entitled to it. Non-payment is a labor violation sanctioned by law.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Tips & Advice

Remember that the result is a simplified estimate. The exact ISR calculation on the aguinaldo depends on your other income, personal deductions, and complete tax situation. If your aguinaldo exceeds 3,519.30 pesos (30 UMA in 2026), the excess pays ISR. For the precise amount, check your payslip or consult an accountant. UMA values and ISR rates are updated each year.

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