Mexico's aguinaldo (Christmas bonus) must be paid before December 20 and is worth at least 15 days of salary, under article 87 of the Federal Labor Law (LFT). To calculate it, divide gross monthly salary by 30 and multiply by 15. At the Talentosy Salary Index national median of $34,500 MXN a month (≈ $1,900 USD; active listings as of October 13, 2026), the legal minimum aguinaldo is $17,250 MXN (≈ $950 USD). Anyone who did not work the full year gets a prorated share.
When is the aguinaldo paid in 2026?
The 2026 aguinaldo must be paid by Saturday, December 19, 2026 at the latest, because the law says "before December 20" and the 20th falls on a Sunday. Employers can pay earlier or split it into two installments, as long as everything lands before that date.
- Private employers (LFT): before December 20, in one or several payments.
- Federal government employees: the Federal Law of State Workers (art. 42 Bis) sets 40 days of salary, 50% before December 15 and 50% by January 15.
- Employees who leave before December: the prorated aguinaldo is paid with the final settlement (finiquito), not in December.
How do you calculate the aguinaldo step by step?
The aguinaldo equals the daily salary times the number of aguinaldo days (15 minimum). Daily salary is gross monthly pay divided by 30:
- Daily salary = monthly salary ÷ 30.
- Annual aguinaldo = daily salary × 15 (or more, if the contract grants it).
- Partial year: annual aguinaldo × (days worked ÷ 365).
Worked example with the Talentosy Salary Index national median: $34,500 ÷ 30 = $1,150 MXN a day; × 15 = $17,250 MXN. For an employee hired on July 1, 2026 (184 days through December 31), the prorated aguinaldo is $17,250 × 184 ÷ 365 = $8,695.89 MXN (≈ $450 USD). Talentosy's Spanish-language aguinaldo calculator runs the numbers for any salary and start date.
How much is the aguinaldo by salary level?
A 15-day aguinaldo in Mexico ranges from $4,725.60 MXN (≈ $250 USD) at minimum wage to over $40,000 MXN for a senior role. The 2026 general minimum wage is $315.04 MXN a day, per the National Minimum Wage Commission (CONASAMI). Legal-minimum aguinaldo at Talentosy Salary Index medians:
| Profile | Monthly salary (median) | Minimum aguinaldo (15 days) |
|---|---|---|
| General minimum wage | $9,451 MXN | $4,725.60 MXN (≈ $250 USD) |
| Junior level | $25,000 MXN | $12,500 MXN (≈ $700 USD) |
| National median | $34,500 MXN | $17,250 MXN (≈ $950 USD) |
| Mid level | $48,750 MXN | $24,375 MXN (≈ $1,350 USD) |
| Senior level | $84,000 MXN | $42,000 MXN (≈ $2,300 USD) |
City matters because salary does: at the Mexico City median ($49,750 MXN) the minimum aguinaldo is $24,875 MXN (≈ $1,350 USD); in Monterrey ($35,250 MXN), $17,625 MXN (≈ $950 USD). USD figures use 18.33 MXN/USD (ECB reference rate via Frankfurter, October 13, 2026).
Is the aguinaldo taxed in Mexico?
The aguinaldo is taxed only above an exempt amount. The Income Tax Law (art. 93, section XIV) exempts year-end bonuses up to 30 days of minimum wage. In practice most payroll providers apply that cap using the UMA, which INEGI set at $117.31 MXN a day for February 2026 through January 2027: 30 UMA = $3,519.30 MXN (≈ $200 USD) tax-free. Using the minimum wage instead, the cap is $9,451.20 MXN. Check which basis your payroll provider uses.
At the national median ($17,250 MXN aguinaldo) and the 30-UMA cap, about $13,730.70 MXN is taxable, which is why the deposit is lower than the gross calculation.
Who is entitled to the aguinaldo?
Every employee on payroll in Mexico is entitled to the aguinaldo, whether permanent, temporary, on probation or no longer employed in December. Article 87 of the LFT grants the prorated share to anyone who worked part of the year, "regardless of whether they are still working" on the payment date.
- Covered: permanent, temporary and project-based staff, probationary hires, and anyone who resigned or was dismissed during the year (prorated).
- Not covered by law: independent contractors (honorarios), because there is no employment relationship. If the person works fixed hours under a manager, authorities may treat it as disguised employment.
For US companies with a team in Mexico, the aguinaldo is one line in a larger cost picture; see IMSS, aguinaldo and payroll costs and the full list of mandatory employee benefits in Mexico.
What happens if the aguinaldo is not paid?
An employee who is not paid the aguinaldo before December 20 can file a free claim with the Federal Labor Defense Office (PROFEDET). The claim window is one year: article 516 of the LFT says labor claims expire one year after the day following the date the obligation became due.
- Request payment in writing and keep the reply.
- Gather pay stubs, the contract or bank statements that prove salary and tenure.
- Go to PROFEDET (or the state labor office) for conciliation and, if needed, a lawsuit.
For employers, skipping it is expensive: the Federal Labor Law (art. 1002) sets fines of 50 to 5,000 UMA for labor-law violations, or $5,865.50 to $586,550 MXN (≈ $300 to $32,000 USD) at the 2026 UMA.
Should you change jobs before or after the aguinaldo?
Changing jobs in November does not forfeit the aguinaldo: the current employer pays the prorated share in the final settlement and the new one pays its share from the start date. The difference is cash flow, two partial bonuses instead of one full one.
When comparing offers, compare the annual package: 15 versus 30 days of aguinaldo is half a month of salary. Talentosy job listings publish the salary range up front, and jobs by city and field let you benchmark the same role. If you are leaving your current job, review how the finiquito is calculated first.
Frequently asked questions
What is the aguinaldo payment deadline in 2026?
The 2026 aguinaldo deadline is Saturday, December 19, because Mexico's Federal Labor Law requires payment before December 20 and that day is a Sunday.
How many days of aguinaldo does Mexican law require?
Mexican law requires at least 15 days of salary per year for private-sector employees (art. 87 LFT). Many employers grant 20 or 30 days by contract; federal government employees receive 40.
How is the aguinaldo prorated for a partial year?
The prorated aguinaldo is daily salary × 15 × (days worked ÷ 365). On a $34,500 MXN monthly salary with 184 days worked, it comes to $8,695.89 MXN (≈ $450 USD).
Can the aguinaldo be paid in vouchers?
No. The aguinaldo is part of salary, and article 101 of the LFT requires salary to be paid in legal tender, not goods, vouchers or tokens; vouchers can be an extra benefit but cannot replace it.
