Overview
- Coverage in early October 2026 confirms the Ley Federal del Trabajo still requires a minimum aguinaldo of 15 days of salary and that payment must occur before December 20, 2026.
- Multiple 2026 initiatives, including proposals to set a 30-day minimum or to increase days by seniority, were submitted to the Chamber of Deputies’ labor commission but remain pending and do not change employer obligations.
- For fixed salaries the aguinaldo equals the daily wage times days owed and for variable pay PROFEDET says use an average of recent earnings, with proportional calculation for workers who worked less than a full year.
- Tax rules treat part of the aguinaldo as exempt from income tax up to 30 UMA, which in 2026 equals 3,519.30 pesos, and federal public servants follow a separate 40-day, two-installment regime under their law.
- The aguinaldo is an inalienable right, employers cannot lawfully refuse payment for economic reasons, workers can get free guidance and representation from PROFEDET, and sanctions for nonpayment range by case from 50 to 5,000 UMA with a one-year claim window.