Mexico / Payroll
Aguinaldo Calculator: Proportional Bonus and Two ISR Methods
Estimate aguinaldo, Mexico’s annual bonus, from daily salary and days worked. Compare the taxable and exempt parts and the net bonus under the simple and optional ISR methods.
Aguinaldo Calculator: Proportional Bonus and Two ISR Methods: Prorates annual bonus days by eligible worked days. The unused annual exemption is up to 30 UMA. Art. 96 estimates the additional monthly withholding when the taxable bonus is added to ordinary pay; Art. 174 RLISR derives a rate from an annualised monthly equivalent and applies it to the taxable bonus. Results are estimates for ordinary private-sector workers and exclude collective agreements, court awards, special regimes and annual tax reconciliation. Runs 100% locally in your browser with zero server file uploads.
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Mexico · 2026 · MXN
Estimates exclude collective agreements, court awards, special regimes and annual tax reconciliation.
Bonus entitlement and exemption
LFT Art. 87 (https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf) establishes the 15-day minimum and proportional entitlement. LISR Art. 93 XIV (https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) gives the annual bonus exemption; the estimate uses UMA and assumes the exemption is available.
Two withholding methods
RLISR Art. 174 (https://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LISR_060516.pdf) describes the optional annualised rate method. The simple comparison uses LISR Art. 96 and the 2026 monthly tariff (https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf); these are withholding estimates, not an annual return.
How to use it
- Enter daily salary, annual bonus days and eligible days worked in the earning year.
- Enter ordinary taxable monthly salary, the payment date and a 365 or 366-day earning-year denominator.
- Compare gross, exempt and taxable bonus with both ISR methods.
Privacy & limitations
Your salary, dates and employer totals stay in your browser. Nothing is uploaded.
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Frequently asked questions
What is the minimum aguinaldo?
LFT Art. 87 requires at least 15 days of salary, payable before 20 December. Use the employer’s larger entitlement when offered. A worker who leaves or joins during the year is entitled to the eligible proportional part.
How do I calculate proportional aguinaldo?
Multiply daily salary by annual bonus days and eligible days worked, then divide by the earning year’s 365 or 366 days. For example, MXN500 × 15 × 183 ÷ 366 is MXN3,750.
How much aguinaldo is exempt from ISR?
The estimate exempts up to 30 daily UMA, assuming the annual exemption is unused and the bonus is generally granted. The payment date chooses the UMA period; the earning year determines the proration denominator.
Why show two ISR methods?
The employer can use the optional Art. 174 RLISR method. It divides the taxable bonus by 365 and multiplies by 30.4 to find a monthly equivalent, calculates a tariff difference, and applies the resulting rate to the taxable bonus. The Art. 96 comparison includes changes to the month’s subsidy.
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