Overview
- Article 87 of the Federal Labor Law still requires at least 15 days of salary to be paid as aguinaldo to all employees by December 20, with proportional payment for those who worked less than a year.
- Aguinaldo has been taxed since 1981; in 2025 the exemption equals 30 days of the general minimum wage (8,480.17 pesos), with ISR applied only to the excess.
- The decree allows payments to begin November 10 and sets up to 40 days for other federal employees, covering base staff, operational and trust personnel, linkage and managerial roles, diplomatic service, active military, and certain pension beneficiaries.
- IMSS pensioners under the 1973 regime receive their aguinaldo on November 3 alongside the monthly pension, while ISSSTE beneficiaries get a first deposit in the first half of November and a second in early January 2026.
- Labor authorities note legitimate deductions such as advances and court‑ordered alimony, warn that contractors paid by fees typically lack entitlement absent subordination, and cite fines for noncompliance that can exceed 542,850 pesos.