Finiquito is what every departing employee is owed, no matter why they're leaving: unpaid days already worked, unused vacation days at your daily rate, the mandatory 25% prima vacacional on top of that vacation pay, and a proportional slice of aguinaldo based on how many months you worked this year. If you completed 15 or more years of service, prima de antigüedad (12 days' salary per year, with the daily rate capped at 2x the minimum wage) is part of your finiquito too, regardless of why you're leaving.
Liquidación is different: it only applies when you're dismissed without a legally justified cause (despido injustificado). Article 48 LFT, tracing back to Article 123 of the Constitution, guarantees 90 days' salary as a constitutional indemnity, with no minimum tenure required. Article 50 adds 20 days' salary for every year of service, and prima de antigüedad becomes owed at ANY tenure (not just 15+ years) once the dismissal is unjustified.
The tax side splits by component. Unpaid days and vacation pay are ordinary taxable income with no exemption at all. Prima vacacional is exempt up to 15 UMA. Aguinaldo is exempt up to 30 UMA, the same rule our standalone Aguinaldo Calculator uses. The three liquidación components (indemnización constitucional, 20-días-por-año, and prima de antigüedad when paid via liquidación) share a single combined exemption of 90 UMA per year of service, not three separate 90-UMA caps, per Article 93, fraccion XIII of the LISR. This calculator adds up every taxable excess across all components and runs ONE incremental ISR calculation against your regular monthly income, the same acumulación-de-ingresos approximation used by our Aguinaldo Calculator, rather than taxing each piece in isolation (which would double-count the lower tax brackets).
What this calculator doesn't model: salario diario integrado (SDI, which real settlements typically use as the base rate instead of ordinary daily salary), IMSS adjustments, back pay from a labor court ruling ("salarios caídos"), or collective-bargaining severance terms that exceed the LFT minimums. It's built to be directionally accurate and clearly sourced, not a substitute for a labor lawyer or contador when real money is on the line.
