Aguinaldo 2026 in Mexico: how much and when

Article 87 of the Federal Labour Law:

• Workers are entitled to an annual aguinaldo "which must be paid before the twentieth of December, equivalent to fifteen days of salary, at least" (Federal Labour Law, article 87).
• Those who have not completed a year of service, whether or not they are still working on the payment date, are entitled to the proportional share for the time they worked.

Two things follow. Fifteen days is the minimum: your contract can give you more. And since the law says "before the 20th", the last day to pay it is 19 December.

1. 1. Work out your daily salary. If you are paid monthly, the law says the monthly salary is divided by 30.
2. 2. Multiply it by 15, or by the number of days your contract sets.
3. 3. If you did not work the full year, take only the share that matches your months or days worked.

Examples, using our own calculation and the legal minimum of 15 days:

The general minimum wage in force in 2026 is 315.04 pesos a day, and for the Northern Border Free Zone it is 440.87 pesos, according to the National Minimum Wage Commission (Comisión Nacional de los Salarios Mínimos).

The aguinaldo counts as employment income, but part of it is exempt. Article 93 of the ISR Law (Ley del ISR) exempts bonuses given to workers in general up to the equivalent of 30 days of minimum wage. Since the 2016 constitutional reform, references to the minimum wage as a benchmark are read as references to the Unidad de Medida y Actualización (UMA), the unit of measure and update.

The daily UMA in force since 1 February 2026 is 117.31 pesos, according to INEGI (Mexico's national statistics institute). The sum, using our own calculation:

• Exempt: 30 × 117.31 = 3,519.30 pesos.
• Anything above that is added to your income for the month and pays ISR.

With the examples above: of a 6,000 peso aguinaldo, 2,480.70 is taxable. Of a 10,000 peso one, 6,480.70 is taxable. How much ISR comes out of that part depends on your salary, because it is calculated together with it.

PROFEDET, the Federal Labour Defence Attorney's Office (Procuraduría Federal de la Defensa del Trabajo), sums it up like this: everyone who provides a personal, subordinate service is entitled. That includes permanent staff, trusted staff (trabajadores de confianza), temporary workers and commission workers. Temporary workers are paid in proportion to the time they worked.

PROFEDET adds that maternity or paternity leave counts as time worked, and that someone on sick leave because of a work-related risk is treated as active.

A different law applies to State employees, and it is more generous. Its article 42 Bis sets an aguinaldo equal to at least 40 days of salary, paid in two parts: 50% before 15 December and the other 50% by 15 January at the latest.

• Who to contact: PROFEDET, which gives free advice. Its phone numbers are 800 911 7877 and 800 717 2942.
• How long you have: one year to claim it, according to PROFEDET. The Federal Labour Law sets that one-year limit for labour claims, counted from when the obligation becomes payable.

For most people it is the biggest extra income of the year, and it arrives just when spending peaks. A simple way to split it before it disappears:

1. 1. Expensive debts first. What you owe on a card usually costs more than any savings will earn.
2. 2. Then a cushion. If you do not have an emergency fund, the aguinaldo is a chance to start one.
3. 3. Give the rest a name. Gifts, dinner and January count too: set a cap for them. In Neto you can create a savings goal and track your spending in pesos without connecting your bank.

To see how it fits with the rest of your money, work out your net worth. And if you bank with BBVA Mexico, here is how to download your account statement.

The official pages below are in Spanish.

• Ley Federal del Trabajo, articles 87, 89 and 516 (Chamber of Deputies).
• Ley Federal de los Trabajadores al Servicio del Estado, article 42 Bis.
• Ley del Impuesto sobre la Renta, article 93, section XIV.
• INEGI: UMA value for 2026 (Official Gazette of the Federation, 9 January 2026).
• CONASAMI: minimum wages in force from 1 January 2026.
• PROFEDET: frequently asked questions about the aguinaldo.