Glossary · 3 min read
Aguinaldo: how much it is and how it is calculated
Short answer
The aguinaldo (year-end bonus) is an annual payment of at least 15 days of salary, which must be paid before December 20. Someone who did not work the full year receives the proportional part.
Proportional formula
Daily salary × 15 × days worked ÷ 365.
How to do the math by hand
With $400 per day and the full year: 400 × 15 = $6,000. If the person worked 200 days: 6,000 × 200 ÷ 365 = $3,287.67.
Where it is found
In article 87 of the Federal Labor Law.
With the reduction in working hours
Aguinaldo does not go down: it is calculated on salary, which is protected.
Why everything starts with the working-time record
Almost every labor calculation starts from the same data point: how many hours and which days each person worked. If that data is uncertain, so is everything else.
- Overtime: it is paid according to the hours of each week.
- Sunday premium and rest days worked: they depend on which days were worked.
- Aguinaldo and profit sharing: they use the days worked in the year.
- Labor lawsuits: the company must prove the working time.
Since 2026, the Federal Labor Law requires that record to be electronic, per person, with start and end time.
Common mistakes
- Using the UMA or minimum wage value from a previous year.
- Confusing daily salary, integrated salary and contribution base salary.
- Calculating benefits without knowing the days actually worked.
- Taking the legal minimums as if they were the maximum.
- Not keeping the backup of the calculation.
What to do now
- Confirm the current value for the year.
- Have each person's daily salary at hand.
- Check the days and hours worked in your record.
- Do the math and keep it.
- Validate it with your accountant.
Related terms
What is PTU, or profit sharing. PTU is the workers' share in the company's profits: 10% of the company's taxable profit, which is distributed among its staff.
Mandatory rest days in Mexico. These are the holidays set by article 74 of the Federal Labor Law.
INFONAVIT contributions: what they are. The INFONAVIT contribution is 5% of each person's contribution base salary, paid by the company.
Frequently asked questions
Does someone who resigns in June get aguinaldo?
Yes, the portion proportional to the time worked.
Where does the data come from?
From the Federal Labor Law and from the official values published by INEGI and the National Minimum Wage Commission.
Do these values change every year?
Yes. The UMA is updated every February 1 and the minimum wage every January 1. Always confirm the current value.
Are the amounts gross or net?
Gross. They do not account for taxes or social security contributions.
Can I use this for my payroll?
It works as a reference. Your accountant should do or validate the payroll calculation.
Legal basis and sources
- Benefits: articles 76 to 80, 87 and 117 to 131 of the LFT.
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.