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Christmas Bonus Calculator

Calculate your aguinaldo, 13th month pay, or Christmas bonus for Mexico and Latin America with ISR tax estimation using official Art. 96 and Art. 174 methods.

Reference table

Gross SalaryGross BonusTax Exempt (30 UMA)Taxable Amount (Gravado)
100$50.00$50.00$0.00
200$100.00$100.00$0.00
250$125.00$125.00$0.00
500$250.00$250.00$0.00
750$375.00$375.00$0.00
1,000$500.00$500.00$0.00
1,250$625.00$625.00$0.00
1,500$750.00$750.00$0.00
2,000$1,000.00$1,000.00$0.00
2,500$1,250.00$1,250.00$0.00
3,000$1,500.00$1,500.00$0.00
4,000$2,000.00$2,000.00$0.00
5,000$2,500.00$2,500.00$0.00
7,500$3,750.00$3,519.30$230.70
10,000$5,000.00$3,519.30$1,480.70

Important Tips

  • Your employer must pay the bonus by December 20th. Late payment can result in fines up to 5,000× the daily minimum wage.
  • The legal minimum is 15 days. Many companies offer 20-40 days — check your contract or ask HR.
  • Art. 174 (RLISR) usually results in lower ISR because it annualizes the bonus instead of adding it to one month.
  • The 30 UMA exemption ($3,519.30 MXN in 2026) is NEVER prorated — even partial-year workers get the full exemption.

What Is the Christmas Bonus (Aguinaldo)?

The Christmas bonus, known as 'aguinaldo' in Mexico and much of Latin America, is a legally mandated annual payment that employers must give to their workers. In Mexico, Article 87 of the Federal Labor Law requires employers to pay at least 15 days of salary as a year-end bonus, delivered no later than December 20th. This benefit was established in 1970 and applies to all workers with a formal employment relationship, including domestic workers, part-time employees, and seasonal staff. The aguinaldo serves as financial support during the holiday season and is one of the most important worker benefits in the region. Many companies voluntarily offer more than the legal minimum — 20, 30, or even 40 days — as part of their compensation package to attract and retain talent. Recent legislative proposals have sought to increase the minimum to 30 days, though as of 2026 the legal minimum remains at 15 days.

How Is the Bonus Calculated? (Including ISR Methods)

The calculation starts with your daily salary (monthly ÷ 30, biweekly ÷ 15, weekly ÷ 7). This daily rate is multiplied by your bonus days. If you didn't work the full year, the bonus is proportional: (Daily Salary × Bonus Days × Days Worked) ÷ 365. For ISR in Mexico, the first 30 UMA ($3,519.30 MXN in 2026) is always exempt. For the taxable remainder, there are TWO official methods. The Art. 96 method adds the taxable bonus directly to your monthly salary and applies the ISR table — this can push you into a higher bracket, resulting in more tax. The Art. 174 method (Reglamento) divides the taxable bonus by 365, multiplies by 30.4 to get a monthly equivalent, calculates the ISR difference (with vs without bonus), and derives an effective rate — this method typically results in 15-30% less ISR withholding. Your employer chooses which method to use, but both are legal. If you think too much ISR was withheld, you can recover the excess in your annual tax return.

Key Considerations

  • Base salary only: overtime, commissions, and performance bonuses are excluded unless your contract says otherwise. For variable pay, use the average of the last 30 working days.
  • Missing the December 20th deadline can result in employer fines of 50 to 5,000× the daily minimum wage imposed by STPS.
  • Resigned or terminated workers are entitled to proportional bonus for days worked — this must be included in your finiquito/liquidación.
  • The 30 UMA tax exemption is NEVER prorated — even if you worked only 1 month, the full $3,519.30 MXN exemption applies to your bonus.
  • Independent contractors (honorarios/freelancers) are NOT entitled to aguinaldo unless a subordinate employment relationship can be proven legally.
  • Employers who pay bonuses above the legal minimum should document it in the CFDI de nómina, separating exempt and taxable portions correctly.

Christmas Bonus by Country

  • Mexico (Aguinaldo): Min. 15 days salary. Paid by Dec 20. First 30 UMA exempt from ISR. Two ISR methods: Art. 96 (direct) and Art. 174 (annualized).
  • Colombia (Prima de Servicios): 1 month salary/year in 2 payments (June + December). Uses 360-day periods. Includes transportation allowance if salary ≤ 2 SMMLV.
  • Argentina (SAC): 50% of best monthly salary of each semester. Paid June + December. Subject to jubilación (11%), obra social (3%), and sindicato deductions.
  • Peru (Gratificación): 1 full salary in July + December, plus 9% EsSalud bonus. Exempt from income tax since 2015. Net = salary × 1.09.
  • Brazil (13º Salário): 1 month salary in 2 installments (Nov + Dec). 1st installment: no deductions. 2nd: INSS (7.5-14%) + IRRF applied to both.
  • Dominican Republic (Salario de Navidad): 1/12 of annual earnings. 100% exempt from ISR. Must be paid by December 20.

Calculation Examples

Step-by-step calculations for common scenarios

Full-Year Worker — Art. 174 Method

  1. Monthly salary: $15,000 MXN → Daily: $500
  2. Bonus (15 days): $500 × 15 = $7,500 gross
  3. Exempt (30 UMA): 30 × $117.31 = $3,519.30
  4. Taxable: $7,500 - $3,519.30 = $3,980.70
  5. Art. 174: ($3,980.70 ÷ 365) × 30.4 = $331.56/month
  6. Effective rate applied to $3,980.70 → ISR ≈ $365

Gross: $7,500 | ISR: ~$365 | Net: ~$7,135

Part-Year Worker (6 months)

  1. Monthly salary: $12,000 → Daily: $400
  2. Full bonus: $400 × 15 = $6,000
  3. Proportional: $6,000 × (180 ÷ 365) = $2,958.90
  4. Exempt (30 UMA): $3,519.30
  5. $2,958.90 < $3,519.30 → entirely exempt

Net bonus: $2,958.90 — zero ISR, you keep 100%.

Frequently Asked Questions

What is the legal minimum Christmas bonus in Mexico?

The Federal Labor Law (Art. 87) requires at least 15 days of base salary. Many companies offer 20-40 days as a superior benefit. As of 2026, the legal minimum is still 15 days despite proposals to increase it to 30.

When must the Christmas bonus be paid?

By December 20th at the latest. Late payment can result in fines of 50 to 5,000× the daily minimum wage. File complaints with PROFEDET (800-911-7877) or STPS if your employer misses the deadline.

What is the difference between Art. 96 and Art. 174 for ISR?

Art. 96 (direct) adds the taxable bonus to your monthly salary and applies the tax table — this can push you into a higher bracket. Art. 174 (annualized) divides the taxable bonus by 365, multiplies by 30.4, and calculates an effective rate — usually resulting in 15-30% lower ISR. Your employer chooses the method.

Do I get a bonus if I worked less than a year?

Yes. You receive a proportional bonus: (Daily Salary × Bonus Days × Days Worked) ÷ 365. This applies even after resignation or termination — it must be included in your finiquito.

How much of my aguinaldo is tax-exempt?

The first 30 UMA ($3,519.30 MXN in 2026, based on daily UMA of $117.31) is exempt from ISR. This exemption is NEVER prorated — even if you only worked 1 month. Workers earning minimum wage typically receive their entire bonus tax-free.

Should I use monthly, biweekly, or daily salary?

Use whichever matches your pay stub. Monthly ÷ 30 = daily salary. Biweekly (quincenal) ÷ 15 = daily. Weekly ÷ 7 = daily. For variable income, use the average of your gross earnings from the last 30 working days.

Are domestic workers entitled to the Christmas bonus?

Yes. All workers with a subordinate employment relationship are entitled, including domestic workers, gardeners, caregivers, and drivers. The bonus is proportional to days worked and based on agreed wage.

What if my employer doesn't pay the bonus?

File a complaint with PROFEDET (800-911-7877 or gob.mx/profedet). You have up to 1 year to claim. Employers face fines and must pay the bonus plus potential interest and penalties.

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