Key facts
Statutory minimum
15 days
more may be contractual
Part-year workers
Proportional
based on time worked
Key deadline
Before 20 Dec
for the annual payment
Aguinaldo is one of the most searched Mexican payroll benefits because the headline number is simple and the payslip result is not. Your contract may say one month, 20 days or a different enhanced amount. The legal floor is not necessarily the amount you should expect.
This guide focuses on the employee question: what you are entitled to, how a proportional amount works, and why income tax can make the deposit look smaller than the gross calculation.
Start with daily salary, not your monthly headline
The basic calculation starts from the salary basis used by payroll, the contractual aguinaldo days and the portion of the year worked. A person employed all year at the statutory minimum has 15 days. Someone joining part way through the year does not lose the benefit, but receives the corresponding fraction.
Variable pay, commissions, absences and a contractual benefit above the legal floor can change the payroll figure. Ask HR which salary basis and day count they used before assuming a discrepancy is an error.
Why gross aguinaldo and net aguinaldo differ
Mexico provides an ISR exemption for part of an annual bonus, but it is not a promise that the entire payment lands tax-free. Payroll must calculate any taxable remainder under the current rules. That is why two colleagues with different salary and bonus structures can see different net outcomes from the same advertised number of days.
A practical payslip check
- Confirm the number of contractual aguinaldo days.
- Confirm your start date and any proportional calculation.
- Check the gross benefit before deductions.
- Separate ISR from ordinary monthly deductions.
- Save the payslip if you need HR or payroll to explain it.
Do not confuse aguinaldo with PTU or vacation premium
Aguinaldo is an annual bonus. PTU is profit sharing and depends on a different set of rules. Prima vacacional is linked to paid holiday. They can all arrive near periods when cash planning matters, but they should never be rolled into one unexplained “bonus” line in an offer or payroll conversation.
If the payment looks wrong
Start with the written benefit and payroll basis, not the amount a colleague received. Ask for the daily salary used, the number of entitlement days, the proportional period and the ISR calculation. If the company has an enhanced aguinaldo policy, that policy may be as important as the statutory minimum. A calm written request with those four points usually gets a more useful response than disputing the net deposit alone.
The answer in one line
Most employees are entitled to at least 15 days of salary before 20 December. The amount can be higher under a contract or collective agreement, and someone who did not work the full year should normally receive a proportional amount.
For a straightforward estimate, identify the daily salary payroll uses, multiply it by the contractual aguinaldo days, then multiply by the share of the year worked. Keep that gross result separate from tax. The calculator is the better option when you need an indicative net figure because the ISR treatment is not a flat deduction.
What to check before you rely on an offer
When an employer says “annual bonus”, ask whether that means the statutory aguinaldo, an enhanced number of days, or a separate discretionary bonus. Those are different promises.
- Employee: ask for the day count and salary basis in writing.
- Candidate: compare the annual package, not only monthly salary.
- Employer: state proration and payment timing clearly in the offer.
Calculator check: a realistic market scenario
On a MX$400,000 annual salary and the 15-day legal minimum, the live calculator produces a gross aguinaldo of MX$16,438. With a MX$3,519 exemption and the calculator's incremental monthly ISR method, the estimate is MX$13,444 net. This is an illustration, not a promise of an identical payroll outcome.
Check the number before the December rush
Use the calculator for a gross and net estimate, then compare it with your contract and final payroll statement.
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Frequently asked questions
What is the minimum aguinaldo in Mexico?
The statutory minimum is at least 15 days of salary for eligible employees who complete the year, with a proportional amount for part-year employment. A contract or collective agreement can provide more.
When must aguinaldo be paid?
The statutory deadline is before 20 December. Employers often pay earlier, but a payroll date should not change the underlying entitlement.
Is aguinaldo taxed?
Part can be exempt from ISR and the balance can be taxable. The exact result depends on the current UMA-linked exemption and payroll calculation, so use the calculator and payroll statement rather than assuming the gross amount is net.
Related tools and reading
General information only. Check current official guidance and obtain professional advice for a decision affecting your tax, employment or immigration position.