Overview
- Coverage on Monday clarified that Article 87 of the Ley Federal del Trabajo still requires a minimum aguinaldo of 15 days and that congressional proposals to raise it to 30 days have not passed or been published in the Diario Oficial de la Federación.
- Workers who receive less than the legal amount can get free legal advice, conciliation and court representation from PROFEDET and have one year after the deadline to file a formal claim.
- The SAT set the 2026 tax exemption for aguinaldo at 30 UMA, equal to 3,519.30 pesos, so any payment above that amount is taxable and employers determine withholding using either standard tables or the optional LISR integration procedure.
- Lawful exceptions exist: many public‑sector employees and workers covered by individual or collective agreements may already receive 30 days or more, and private employers may grant larger bonuses by contract or policy.
- With the Dec. 20 deadline approaching, workers should check their individual or collective contracts, review payroll receipts for the exempt amount and any withholding, and use PROFEDET if employers fail to pay the required sum.