Overview
- Mexican labor law guarantees at least 15 days of pay as a year-end bonus, prorated for shorter tenure, and it must be paid no later than December 20.
- If you received a raise and are already earning the higher salary, the bonus is calculated on that current wage at the time of payment.
- For workers with variable income such as commissions or piecework, the amount is based on the average ordinary earnings from the last 30 days worked, as set out in Article 89 of the LFT.
- For 2025, the SAT exempts up to 30 times the UMA from income tax, with UMA at $113.14, so $3,394.20 is tax-free and only the excess is subject to ISR.
- Public-sector employees receive the equivalent of 40 days of pay in two installments, the first before December 15 and the second before January 15.