Mexico / Payroll

Mexico Finiquito Calculator: Resignation and Unjustified Dismissal

Calculate finiquito, final earned pay, or liquidación, dismissal compensation, in Mexico. See unpaid salary, proportional benefits, seniority premium, indemnities and estimated ISR separately.

Mexico Finiquito Calculator: Resignation and Unjustified Dismissal: Adds unpaid salary, proportional aguinaldo, pending and proportional vacation pay, and prima vacacional, the vacation premium. Dismissal adds three months of integrated salary and prima de antigüedad, the seniority premium. A separate option adds the conditional 20 days per year. Separation payments share a 90 UMA exemption per counted service year and use the Art. 96 separation withholding estimate. 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

Use service months for seniority payments and actual accrued days for vacation proration. Pending vacation days should include only days whose prima has not already been paid. Aguinaldo and prima exemptions are assumed unused. Back pay, interest and deductions already made are excluded.

UMA: $117.31 daily, $3,566.22 monthly, $42,794.64 annually; valid 01/02/2026 to 31/01/2027.

Estimated termination pay after ISR$11,226.03
ItemRule and workingResult
Unpaid salary$500.00 × 5$2,500.00
Proportional aguinaldo$500.00 × 15 × 182 ÷ 365 (Art. 87)$3,739.73
Exempt aguinaldoUp to 30 UMA (LISR Art. 93 XIV)$3,519.30
Proportional vacation days16 annual days × 182 ÷ 365 (Arts. 76, 79)7.9781
Pending and proportional vacation pay(0 + 7.9781) × $500.00$3,989.04
Prima vacacionalVacation pay × 25% (Art. 80)$997.26
Exempt prima vacacionalUp to 15 UMA (LISR Art. 93 XIV)$997.26
Taxable finiquitoSalary + taxable bonus + vacation pay + taxable prima$6,709.47
Finiquito ISRArt. 96 incremental month withholding, including subsidy changes$0.00
Integrated daily wageLFT Arts. 84, 89; factor 1.052055; no IMSS cap$526.03
Three-month indemnity$526.03 × 3 × 30 (Arts. 48, 50)$0.00
Conditional 20-day indemnity$526.03 × 20 × 2 years, if selected (Arts. 49–50)$0.00
Prima de antigüedad — seniority premium$500.00 × 12 × 2 years; daily wage capped at twice minimum; resignation requires 15 years (Art. 162)$0.00
Exempt separation payments90 UMA × 2 tax years = ceiling $21,115.80; extra months count as a year only above six (LISR Art. 93 XIII)$0.00
Taxable separation paymentsIndemnities + seniority premium − separation exemption$0.00
Separation ISRArt. 96: last salary's effective tariff rate 9.3521%; direct tariff when taxable separation is below that salary$0.00
Total grossFiniquito plus separation payments$11,226.03
Total ISR estimateFiniquito ISR plus separation ISR; annual Art. 95 reconciliation excluded$0.00

Estimates exclude collective agreements, court awards, special regimes and annual tax reconciliation.

Labour rules (LFT)2026 ISR tariffs (SAT)

Labour payments

LFT Arts. 48–50, 76, 79–80, 84, 87, 89 and 162 (https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf) govern the displayed components. Arts. 485–486 govern the seniority wage floor and cap. The 20-day option is limited to applicable indefinite-contract cases.

Separation tax

LISR Arts. 93 XIII–XIV, 95 and 96 (https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) distinguish exemptions, annual tax and withholding. This tool estimates withholding using the last ordinary monthly salary’s tariff rate, or the direct tariff when taxable separation is smaller. The 2026 tariff (https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf) supplies the current brackets.

How to use it

  1. Choose voluntary resignation or unjustified dismissal; enter daily wage and completed service years and extra months.
  2. Enter unpaid salary, bonus eligibility, pending vacation days, accrued service days and other income in the payment month.
  3. For dismissal, set the integrated daily wage and add 20 days per year only when applicable; read the exemptions and estimated tax.

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Frequently asked questions

Does every dismissal include 20 days per year?

No. For indefinite employment this indemnity applies in the relevant LFT Arts. 49–50 cases, such as exemption from reinstatement, and justified separation by the worker under Art. 52. Unjustified dismissal alone does not automatically add it. Fixed-term contracts have different Art. 50 rules.

Is there a seniority premium on voluntary resignation?

For permanent workers, LFT Art. 162 requires at least 15 years on voluntary resignation. Dismissed workers receive it regardless of length of service. The estimate uses 12 days per year, with a wage floor of the zone minimum and a cap of twice that wage.

What salary is used for the three-month indemnity?

The integrated daily wage under LFT Arts. 84 and 89 includes proportional benefits. The estimate includes aguinaldo and vacation premium; you may enter a different integrated wage when other benefits apply. It does not apply the IMSS contribution ceiling to labour indemnity.

Which parts are tax exempt?

Aguinaldo and vacation premium have separate unused annual exemptions of 30 and 15 UMA. Separation payments share 90 UMA per service year. A fraction of more than six months counts as another tax year. Salary and vacation pay remain taxable; Art. 95 annual reconciliation is excluded.

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