Overview
- Mexican law guarantees at least 15 days of pay as a year-end bonus due no later than December 20, payable in cash and not waivable.
- Example calculations show monthly salaries of 10,000 and 12,000 pesos yield 5,000 and 6,000 pesos respectively, which fall entirely within the exemption so no ISR is withheld.
- Employees who worked less than a year receive a proportional bonus, which in the published examples also remains below the exempt threshold.
- When employers grant 30 days, only the portion above 8,400 pesos is taxable, with sample ISR withholdings of about 240–336 pesos for 10,000-peso salaries and 540–756 pesos for 12,000-peso salaries.
- Profedet notes that failing to pay the bonus can bring fines of 50 to 500 UMA in 2025—about 5,657 to 56,570 pesos—and workers have one year to file a claim.