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Mexico’s Year-End Aguinaldo: Public Workers Get 40 Days as Tax Rules and Spending Guidance Take Center Stage

New surveys and official advisories underscore that many workers are excluded and most recipients are using the payout to cover debts.

Overview

  • Mexican labor law guarantees a minimum aguinaldo equivalent to 15 days of pay, delivered in cash no later than December 20 and prorated if the full year was not worked.
  • A decree published November 4 in the Diario Oficial de la Federación grants specified federal public-sector employees 40 days of salary as aguinaldo for 2025, with payments starting in November and due by December 20.
  • Research Land reports that 46% of occupied persons will not receive an aguinaldo in 2025, with separate reporting highlighting that informal and fee-based workers account for tens of millions excluded from the benefit.
  • Among those who already used the money, 49% applied it to debts, 27% to seasonal purchases and gifts, 15% to home goods, and 9% to travel or leisure, indicating the payout functions more as financial relief than a bonus for many households.
  • SAT guidance and media examples show mid-range earners (about 21,000–24,000 pesos monthly) face ISR withholding on the portion above the exemption tied to 30 times the daily minimum wage, while Profeco and Condusef urge budgeting, prioritizing debt, saving for emergencies and avoiding impulse spending or misused installment plans.