Overview
- Mexican law (Article 87 of the Ley Federal del Trabajo) requires employers to pay at least 15 days of salary as aguinaldo in cash before December 20 each year.
- A full-year worker earning MXN 15,000 per month is entitled to a gross minimum aguinaldo of MXN 7,500 and partial-year employees receive a prorated share based on days worked.
- The tax code (Article 93 of the Ley del ISR) exempts aguinaldo up to the 2026 equivalents of 30 days of minimum wage, set at MXN 9,451.20 for the general zone and MXN 13,226.10 for the northern border zone.
- Any portion that exceeds the exemption may be subject to ISR withholding and the final net payment depends on payroll calculations and the worker's overall tax situation.
- Workers who are unpaid or underpaid can request free advice and representation from Profedet or file a labor claim with the labor tribunals, and employers may not substitute the payment with goods or vouchers.