What is Aguinaldo?
The aguinaldo is a benefit that the Federal Labor Law (Ley Federal del Trabajo) requires employers to pay every year: at least 15 days of salary. It must be delivered before December 20.
If the worker did not complete the full year, they receive the proportional part for the days worked. The portion of the aguinaldo that exceeds 30 days of UMA (the reference unit of measure) is exempt from ISR.
In practice
A worker with a daily salary of $700 who worked the whole year receives at least 15 days: an aguinaldo of $10,500, no later than December 20.