Aguinaldo Calculator 2026
If you earn $20,000 MXN per month and worked the full year, your gross aguinaldo is $10,000 (15 days × $666.67 daily). With the 30 UMA exemption ($3,394.20), only $6,605.80 is taxable. After ISR (~$553), your net aguinaldo is approximately $9,447. Use this calculator to get your exact amount based on your salary and tenure.
Frequently Asked Questions
How many aguinaldo days am I entitled to?
By law (LFT Art. 87), every worker is entitled to a minimum of 15 days of salary as aguinaldo. Many companies offer more — some collective bargaining agreements stipulate 20, 30, or even 40 days. If you worked less than a year, you're entitled to the proportional amount: the 15 days are multiplied by days worked and divided by 365.
When must the aguinaldo be paid?
The Federal Labor Law states that the aguinaldo must be paid before December 20 each year. If your employer doesn't comply, you can file a complaint with PROFEDET (Federal Labor Defense Office) or the Conciliation and Arbitration Board. The deadline to claim unpaid aguinaldo is one year from the payment deadline.
Does the aguinaldo pay taxes?
Yes, but with an important exemption. The first 30 UMAs (Unit of Measurement and Update) are exempt from ISR according to Art. 93 section XIV of the LISR. In 2026, this equals $3,394.20 MXN. Only the amount exceeding this exemption is taxable and subject to ISR according to the SAT's monthly tax tables. If your aguinaldo is less than 30 UMAs, you won't pay any taxes on it.
How is proportional aguinaldo calculated?
If you didn't work the full year, your aguinaldo is calculated proportionally: (daily salary × 15 days × days worked) ÷ 365. For example, if you started July 1 with a monthly salary of $15,000, your daily salary is $500. In ~173 days worked: $500 × 15 × 173 ÷ 365 = $3,554.79 gross aguinaldo. The UMA exemption applies equally to the proportional amount.
Are temporary workers entitled to aguinaldo?
Yes. All workers with a formal employment relationship are entitled to aguinaldo, regardless of whether their contract is temporary, project-based, or permanent. Even those who were fired or resigned during the year are entitled to proportional aguinaldo for the days actually worked. The calculation base is always the last regular salary.