Overview

• PAN deputy Armando Tejeda Cid introduced a proposal to eliminate Income Tax on the statutory year‑end bonus so workers receive the full payment.
• The initiative would amend tax and labor laws to set the aguinaldo at 40 days of salary and require two installments paid before December 15 and by January 15.
• Under current law, only an amount equivalent to 30 days of minimum wage is exempt from ISR on the aguinaldo, with any excess taxed under changes in place since 2014.
• Backers say the change would benefit about 30 million families and carry a modest fiscal cost of roughly 0.2% of total spending, with potential gains in household consumption.
• The measure is presented as part of a broader package that also proposes ISR relief for lower‑income workers and removing the IEPS on diesel and gasoline, and sponsors aim for approval in time for December payouts.