Aguinaldo Calculator (Mexico)
In Mexico every employee gets an aguinaldo, a year-end bonus of at least 15 days of salary paid before 20 December, or the proportional part when the job started during the year. Type the daily or monthly salary and the days worked, and see the gross aguinaldo, the part exempt from income tax (30 UMA) and an estimate of the ISR on the rest.
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Result
Type your salary to see your aguinaldo.
Estimate. The real ISR withholding depends on your monthly salary, the method your employer uses and the employment subsidy (subsidio para el empleo), which can lower it or cancel it. The annual return settles the final tax.
How the aguinaldo is calculated
15 days, at least
Article 87 of the Federal Labor Law (LFT) sets an aguinaldo of at least 15 days of salary, paid before 20 December. A contract can give more days, never fewer.
Proportional to the year
Whoever did not work the whole year gets the part of the days worked: daily salary × aguinaldo days × days worked ÷ 365. Someone who started on 1 April worked 275 days of 2026.
Daily salary
A monthly salary is divided by 30 (LFT art. 89). The aguinaldo uses the daily salary of the contract; whether bonuses enter it depends on the contract.
The exempt part
Up to 30 UMA of the aguinaldo is free of income tax (LISR art. 93, fraction XIV). The UMA of 2026 is 117.31 pesos a day (INEGI), so 30 UMA = 3,519.30. For a minimum wage worker, the legal aguinaldo is exempt in full (fraction I).
ISR on the taxable part
Two legal ways to withhold. Art. 96: the taxable part is added to the month's salary and the 2026 monthly tariff is applied. RLISR art. 174 (optional): the taxable part ÷ 365 × 30.4 is added to the monthly salary, and the extra tax divided by that amount is the rate applied to the taxable part. The second usually withholds less. Both are shown before the employment subsidy.
What this leaves out
The employment subsidy, other payments of the same month, and the annual tax return, where the final ISR is settled. The minimum wage figures of 2026 (CONASAMI) were not read on the DOF for this page.
Formulas
- Daily salary
- monthly salary ÷ 30
- Gross aguinaldo
- daily salary × aguinaldo days × days worked ÷ 365
- Exempt part
- smaller of aguinaldo and 30 × 117.31 = 3,519.30
- Taxable part
- gross aguinaldo - exempt part
- Art. 174 rate
- [ISR(monthly + taxable ÷ 365 × 30.4) - ISR(monthly)] ÷ (taxable ÷ 365 × 30.4)
Sources (read on 14 October 2026)
Official Mexican sources, in Spanish.
The aguinaldo comes once a year. A little extra every day?
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- Choose daily or monthly salary and type it.
- Pick "The whole year", "Since a date" if you started in 2026, or type the days worked.
- Open "Contract days and zone" if your contract gives more than 15 days or you earn the minimum wage in the northern border zone.
- Read the gross aguinaldo, the exempt and taxable parts and the ISR estimate. Download the card or copy the result.
Examples
Monthly salary of 14,000, started on 1 April
Daily salary 14,000 ÷ 30 = 466.67. Days worked 275. Aguinaldo 466.67 × 15 × 275 ÷ 365 = 5,274.01. Exempt 3,519.30, taxable 1,754.71. ISR with art. 174: 280.71 (effective rate 16%), net 4,993.30. With art. 96: 302.06.
Minimum wage, whole year
Daily salary 315.04. Aguinaldo 315.04 × 15 = 4,725.60. A minimum wage worker's legal aguinaldo is exempt in full: no ISR.
Daily salary of 500, whole year
Aguinaldo 500 × 15 = 7,500.00. Exempt 3,519.30, taxable 3,980.70. ISR with art. 174: 713.32 (17.92%), net 6,786.68. With art. 96: 769.99, net 6,730.01.
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Questions
When must the aguinaldo be paid?
Before 20 December (LFT art. 87). In 2026 the 20th is a Sunday. The law does not move the date, so employers usually pay on Friday the 18th or earlier.
How much is the minimum aguinaldo?
15 days of salary for a full year. At the 2026 general minimum wage (315.04 a day) that is 4,725.60 pesos. The contract or the collective agreement can give more days.
How is a proportional aguinaldo calculated?
Daily salary × aguinaldo days × days worked ÷ 365. With a daily salary of 400 and 200 days worked: 400 × 15 × 200 ÷ 365 = 3,287.67.
How much of the aguinaldo is tax free in 2026?
30 UMA: 30 × 117.31 = 3,519.30 pesos (LISR art. 93, fraction XIV). Only the amount above that pays ISR. For a minimum wage worker, the legal aguinaldo is exempt in full.
Why does the ISR depend on my salary?
Because the taxable part is added to your monthly income and taxed with the monthly tariff. The higher the salary, the higher the band. That is why the calculator asks for the salary and shows two estimates.
What is the art. 174 method?
An optional way to withhold that spreads the bonus over the year (÷ 365 × 30.4) before applying the tariff. It usually withholds less than adding the whole bonus to one month. The employer chooses which method to use.
Do I get an aguinaldo if I quit or was fired?
Yes, the proportional part of the days worked in the year, in the settlement (finiquito), whatever the reason the job ended.
Is this the exact amount I will get?
It is an estimate. The employment subsidy, other payments of the month and your employer's method change the withholding. Your numbers stay in your browser: nothing is uploaded or saved.