The aguinaldo 2026 in Mexico, the mandatory year-end bonus, is at least 15 days of pay and employers must pay it before December 20, under Article 87 of the [Federal Labor Law](https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf). For someone earning the general minimum wage of 315.04 pesos a day in 2026, that equals 4,725.60 pesos. Anyone who did not work the full year is entitled to a pro rata share.
The aguinaldo is mandatory for every worker with an employment relationship, whether permanent, trusted, temporary or on commission. This guide explains how much you get, how to calculate it, which part is taxed and what is happening with proposals to raise it to 30 days.
How much is the aguinaldo 2026 in Mexico
| Item | Value in 2026 | Source |
|---|---|---|
| Legal minimum | 15 days of pay | Federal Labor Law, Art. 87 |
| Payment deadline | Before December 20 | Federal Labor Law, Art. 87 |
| General minimum wage | 315.04 pesos a day | Conasami |
| Minimum wage in the Northern Border Free Zone | 440.87 pesos a day | Conasami |
| Minimum aguinaldo on the general minimum wage | 4,725.60 pesos | Calculation: 15 × 315.04 |
| Minimum aguinaldo on the northern border | 6,613.05 pesos | Calculation: 15 × 440.87 |
Minimum wage amounts and history are in the minimum wage in Mexico in 2026. The 15 days are a floor: many collective agreements and companies pay 20, 30 or more days.
How to calculate the aguinaldo 2026 in Mexico
The formula has three steps:
- 1. Daily wage: divide your monthly salary by 30. If you earn 15,000 pesos a month, your daily wage is 500 pesos.
- 2. Annual aguinaldo: multiply the daily wage by the days you are entitled to (at least 15). At 500 pesos a day, that is 7,500 pesos.
- 3. Pro rata: if you did not work the whole year, multiply the annual aguinaldo by the days worked and divide by 365.
| Monthly salary (pesos) | Daily wage | 15-day aguinaldo (full year) | Aguinaldo if you started on July 1 (184 days) |
|---|---|---|---|
| 9,451.20 (general minimum wage) | 315.04 | 4,725.60 | 2,382.25 |
| 15,000 | 500.00 | 7,500.00 | 3,780.82 |
| 25,000 | 833.33 | 12,500.00 | 6,301.37 |
| 40,000 | 1,333.33 | 20,000.00 | 10,082.19 |
These are our own calculations using the legal formula and do not include income tax. The aguinaldo is calculated on the daily base wage, excluding benefits such as overtime or vouchers, unless the contract says otherwise.
When is the aguinaldo 2026 in Mexico paid
The law says "before December 20". In 2026, December 20 falls on a Sunday, so in practice companies that pay on business days deposit it by Friday, December 18 at the latest. Many bring it forward to the first half of December or even late November.
| Group | Minimum days | Deadline | Law |
|---|---|---|---|
| Private sector workers | 15 days | Before December 20 | Federal Labor Law, Art. 87 |
| Federal government employees | 40 days | 50% before December 15 and 50% by January 15 | Federal Law of Workers in the Service of the State, Art. 42 bis |
Federal employees' rules are in the Federal Law of Workers in the Service of the State. State and municipal workers follow their own laws and calendars.
How much income tax is paid on the aguinaldo
Part of the aguinaldo is tax-exempt. Article 93, section XIV of the Income Tax Law exempts annual bonuses up to the equivalent of 30 days of minimum wage. In practice, the SAT tax authority and most employers apply that limit using the UMA reference unit, which is worth 117.31 pesos a day in 2026, according to INEGI.
| Criterion | Calculation | Exempt amount (pesos) |
|---|---|---|
| Using the UMA (most common criterion) | 30 × 117.31 | 3,519.30 |
| Using the general minimum wage (text of the law) | 30 × 315.04 | 9,451.20 |
Under the UMA criterion, someone on the minimum wage receives 4,725.60 pesos and pays tax on 1,206.30. Anything above the exempt amount is added to that month's income and taxed under the rate table. This difference between criteria has been debated for years; in February 2026, the Chamber of Deputies did not advance a proposal to scrap income tax on the aguinaldo, according to Infobae.
Will the aguinaldo rise to 30 days?
Not for now. There were several bills in 2026 to raise the minimum. The most recent, introduced in July by Movimiento Ciudadano, proposes an aguinaldo that grows with seniority, reaching 30 days for those with eight or more years at the same employer, without removing the 15-day floor, according to Infobae. The proposal must be debated and voted on in the Chamber of Deputies and then go to the Senate. Until it is approved and published, the minimum for the 2026 aguinaldo remains 15 days.
Who is entitled to the aguinaldo
All workers in a subordinate employment relationship are entitled: permanent, temporary, trusted, fixed-term and commission workers. It does not matter if there is no written contract, because the law protects the employment relationship, not the paperwork. Nor does it matter whether the person is still at the company in December: anyone who quit or was dismissed during the year receives the pro rata share in their final settlement.
Independent professionals who invoice for fees do not receive an aguinaldo because they have no employment relationship. If in practice they keep set hours, take orders and work exclusively for one company, they can claim recognition of the employment relationship and, with it, the aguinaldo.
What to do if you are not paid
- Ask for payment in writing and keep your payslips.
- Go to the [Federal Labor Defense Office (Profedet)](https://www.gob.mx/profedet), which gives free advice and can represent workers.
- If you quit or were dismissed, the pro rata aguinaldo must be included in your final settlement.
The aguinaldo is a cash benefit set by law; if you have questions about which days are deducted from your calculation, Profedet can review it with your payslips. To plan next year's expenses, see Mexico's mandatory rest days in 2027.
Frequently asked questions
What is the minimum aguinaldo in 2026?
15 days of pay. On the general minimum wage (315.04 pesos a day) that is 4,725.60 pesos; on the northern border, 6,613.05.
When is the 2026 aguinaldo paid?
Before December 20. Since that day is a Sunday, in practice it is paid by Friday, December 18.
Do I get an aguinaldo if I started mid-year?
Yes, the pro rata share: annual aguinaldo × days worked ÷ 365.
Is the aguinaldo taxed?
Only the part above the exempt amount: 3,519.30 pesos under the UMA criterion applied by the SAT.
Has the 30-day aguinaldo been approved?
No. There are bills in the Chamber of Deputies, but none has been approved; the minimum remains 15 days.
