Overview
- PAN deputy Armando Tejeda Cid filed the initiative to exempt the year-end bonus from income tax so workers receive the full payment.
- The measure would set a statutory aguinaldo of 40 days of salary, paid in two installments: half before December 15 and the balance by January 15.
- The Chamber’s presiding officer, Kenia López Rabadán, referred the bill to the united committees on Labor and on Finance for review and a draft opinion.
- PAN estimates more than 30 million families would benefit and pegs the fiscal cost at roughly 0.2% of public spending.
- The Finance Ministry’s Renuncias Recaudatorias 2025 notes that such tax exemptions reduce revenue available for programs and infrastructure, and the proposal has not yet been approved.