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📝 How to Calculate the Christmas Bonus

Step-by-step guide to calculate your aguinaldo (Christmas bonus) according to Mexico's Federal Labor Law. Learn the calculation of the gross amount, the proportion by days worked, the ISR exemption, and the net amount you will receive.

Step 1: Determine Your Daily Salary

Divide your monthly salary by 30 days to get your daily salary. For example, if you earn 9,000 pesos per month, your daily salary is 9,000 / 30 = 300 pesos.

Step 2: Calculate Aguinaldo Days

For each full year (365 days) of work, you are entitled to 15 days of aguinaldo. If you worked fewer days, the calculation is proportional: 15 / 365 x days worked.

Full year (365 days): 15 / 365 x 365 = 15 days
Half year (180 days): 15 / 365 x 180 = 7.40 days
One month (30 days): 15 / 365 x 30 = 1.23 days

Step 3: Calculate the Gross Amount

Multiply the aguinaldo days by your daily salary:

Example 1: Full year, daily salary of 300 pesos
15 days x 300 = 4,500 pesos

Example 2: 180 days worked, daily salary of 300 pesos
7.40 days x 300 = 2,219 pesos

Example 3: Full year, daily salary of 500 pesos
15 days x 500 = 7,500 pesos

Step 4: Calculate ISR (if applicable)

The aguinaldo is exempt from ISR up to 30 times the UMA. In 2026, the daily UMA is 117.31 pesos, so the exemption is 3,519.30 pesos.

In Example 1 (4,500 pesos), the excess is 4,500 - 3,519.30 = 980.70 pesos. That amount is taxed with the monthly ISR rate, which in this case applies the minimum rate of 1.92%, resulting in approximately 18.83 pesos of ISR.

In Examples 2 and 3 above, the aguinaldo is less than or equal to the exemption (or the taxable case was already explained), so the ISR is zero or calculated on the excess.

Step 5: Calculate the Net Amount

The net amount is the gross amount minus the estimated ISR. In Example 1: 4,500 - 18.83 = 4,481.17 pesos net.

Official Sources

Aguinaldo Calculation Examples

Here are worked examples for different salary and tenure scenarios:

Daily Salary (MXN)	Days Worked	Gross Aguinaldo	Exempt (30 UMA)	Taxable
200	365 (full year)	3,000	3,000	0
500	365 (full year)	7,500	3,257	4,243
500	180 (partial)	3,699	3,257	442
1,000	365 (full year)	15,000	3,257	11,743
1,000	90 (partial)	3,699	3,257	442

UMA 2025 = $108.57 MXN; exemption = 30 x 108.57 = $3,257.10 MXN.

Christmas Bonus Comparison: Latin America

Country	Legal Minimum	Legal Basis
Mexico	15 days salary	LFT Art. 87
Brazil	1 extra month (13th salary)	Lei 4.090/1962
Argentina	1 extra month (aguinaldo/sueldo anual complementario)	Ley 27.073
Chile	Not mandatory (common practice: 1 month)	Código del Trabajo
Colombia	1 extra month (prima, paid in 2 halves)	Ley 52/1975
Peru	2 extra months (grati, Jul + Dec)	Ley 27735

What is this tool?

The aguinaldo (Christmas bonus) is a labor right guaranteed by Article 87 of Mexico's Federal Labor Law. Every worker, regardless of seniority, is entitled to receive at least 15 days of salary as aguinaldo, which must be paid no later than December 20 of each year. Calculating the aguinaldo is simpler than it seems. The calculation is based on two pieces of data: your daily salary and the days you worked in the year. With that, you can determine how much you are entitled to, even if you did not work the full year. In addition to the gross amount, it is important to understand how ISR (Income Tax) works on the aguinaldo. The law establishes an exemption of 30 times the UMA, which in 2026 equals 3,519.30 pesos. If your aguinaldo exceeds this amount, the excess pays ISR. This guide explains each step of the calculation with numerical examples, so you can verify your aguinaldo manually or understand how the calculator works.

How it works

The aguinaldo calculation follows a simple formula based on Article 87 of the Federal Labor Law. First, the worker's daily salary is determined. Then, the aguinaldo days are calculated: 15 days for a full year (365 days), or the corresponding proportion if less time was worked. The gross amount is the daily salary multiplied by the aguinaldo days. For ISR, the exemption (30 UMA) is subtracted from the gross amount; if the result is positive, that portion is taxed according to the monthly ISR rate. The net amount is the gross amount minus the estimated ISR. This guide includes numerical examples for three common scenarios: full year, half year, and aguinaldo exceeding the ISR exemption.

How to use

Divide tu salario mensual entre 30 dias para obtener el salario diario.
Usa la formula 15 / 365 x dias trabajados para obtener los dias de aguinaldo que te corresponden.
Multiplica los dias de aguinaldo por tu salario diario para obtener el monto bruto.
Resta del monto bruto la exencion de 30 UMA (3.519,30 pesos en 2026) para obtener la base gravable.
Aplica la tarifa mensual del ISR sobre la base gravable si es positiva.
Resta el ISR estimado del monto bruto para obtener el neto que recibiras.

Frequently Asked Questions

How is the aguinaldo calculated step by step?

First, divide your monthly salary by 30 to get your daily salary. Then, multiply 15 (aguinaldo days for a full year) by the days worked and divide by 365. Multiply that result by your daily salary to get the gross amount. Subtract the ISR exemption (30 UMA) if the aguinaldo exceeds that amount.

What is the ISR exemption for the aguinaldo?

The ISR exemption on the aguinaldo is 30 times the UMA. In 2026, with a daily UMA of 117.31 pesos, the exemption is 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.

What happens if I worked less than a year?

The aguinaldo is calculated proportionally. The formula is: 15 / 365 × days worked × daily salary. For example, if you worked 180 days with a daily salary of 250 pesos, you receive 15 / 365 × 180 × 250 = 1,849.32 pesos.

When should I receive the aguinaldo?

The aguinaldo must be paid no later than December 20 of each year, according to Article 87 of the Federal Labor Law. If you resign before, you are entitled to the proportional aguinaldo for the days worked, which must be paid together with your severance.

Is the aguinaldo mandatory for everyone?

Yes. The aguinaldo is mandatory for all workers, including permanent, temporary, and trusted employees. The Federal Labor Law guarantees a minimum of 15 days of salary. Some employees receive more by contract or agreement.

Where can I find the aguinaldo law?

The aguinaldo is regulated by Article 87 of the Federal Labor Law, which you can consult on the official website of the Congress of the Union (diputados.gob.mx). The ISR exemption is found in the Income Tax Law (LISR).

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 this guide presents a simplified estimate. The exact ISR calculation depends on your complete tax situation, including other income and personal deductions. For a precise calculation, consult an accountant or your company's HR department.

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