Do part-time or temporary workers in Mexico get an aguinaldo?

Yes. Mexican law makes no distinction by contract type. Part-time, temporary, and domestic workers are all entitled to the aguinaldo, calculated on their actual daily rate. Workers employed for only part of the year receive a proportional share.

Can an employer pay the aguinaldo in instalments in Mexico?

No. In Mexico the full amount must be paid in a single cash payment by 20 December. Panama is the exception in the region: it splits one month's salary into three equal instalments paid in April, August, and December.

What happens if my company misses the December 20 deadline in Mexico?

Missing the deadline is a breach of the LFT. Labour authorities can impose fines under Article 992, ranging from 50 to 5,000 times the daily minimum wage. Affected employees have up to one year from the deadline to file a formal claim.

Is the aguinaldo the same as a discretionary Christmas bonus?

No. The aguinaldo is a legal entitlement, not a reward. You must pay the statutory minimum regardless of company performance or individual results. Any additional amount above the minimum is discretionary, but the floor is non-negotiable.

Glossary

Aguinaldo

Aguinaldo is a mandatory year-end cash bonus paid to employees in Mexico and several other Latin American countries, equivalent to at least 15 days of salary under Mexican law.

Reviewed by Teamed's in-house employment-law team·Last updated 24 June 2026

Also known as: Christmas bonus, year-end bonus, thirteenth salary

What is Aguinaldo?

Aguinaldo is a statutory year-end bonus that employers must pay to every employee, regardless of job type or length of service. In Mexico, Article 87 of the Federal Labour Law (Ley Federal del Trabajo, or LFT) sets the minimum at 15 days of daily salary, paid in full by 20 December each year. Workers who have not completed a full year receive a proportional amount based on the months they have worked. The rule covers full-time, part-time, temporary, remote, and domestic employees equally. Beyond Mexico, a form of aguinaldo also exists in Costa Rica (one month's salary paid by 20 December), Guatemala (one month's salary paid in December, separate from the July Bono 14), and Panama (one month's salary split across three instalments in April, August, and December). Many employers pay above the statutory minimum as a retention measure. If you employ people in Mexico through an Employer of Record model, the aguinaldo is calculated and paid on your behalf as part of the payroll run.

How is the aguinaldo calculated in Mexico?

Take the employee's daily salary and multiply it by 15, or more if your contract is more generous. Workers who joined mid-year get a proportional share: days worked divided by 365, multiplied by the minimum 15-day amount.

When does the aguinaldo have to be paid?

In Mexico, payment must reach the employee by 20 December. Missing that date, even by one day, is a legal violation under Article 992 of the LFT and can attract fines. Costa Rica shares the same 20 December deadline. Panama pays in three equal instalments due on 15 April, 15 August, and 15 December.

How does the aguinaldo differ from a 13th-month salary?

They serve the same purpose but are calculated differently. A 13th-month salary typically equals one full month's pay. Mexico's aguinaldo minimum is only 15 days, so it is effectively half a month at the statutory floor. Countries such as Costa Rica bring their aguinaldo closer to a full month, bridging the two concepts.

Is the aguinaldo tax-exempt?

In Mexico, a portion is exempt from income tax. Under Article 93 of the Mexican Income Tax Law, the exempt amount equals 30 times the daily UMA value. In 2026 the daily UMA is 117.31 pesos, giving a tax-free threshold of approximately 3,519 pesos. Any amount above that is taxable.

Key facts

Mexico statutory minimum: 15 days of daily salarySet by Article 87 of the Ley Federal del Trabajo (LFT). Workers with less than one year of service receive a proportional amount.Source: Payroll Mexico: Mandatory Aguinaldo Guide· verified 2026-06-24
Payment deadline in Mexico: 20 December each yearMissing this deadline is a violation of Article 992 LFT and can result in fines of 50-5,000 times the daily minimum wage.Source: LegalClarity: What Are Aguinaldos?· verified 2026-06-24
Mexico income-tax-free threshold (2026): 3,519 pesos (30 x daily UMA of 117.31 pesos)Exempt under Article 93, Section XIV of the Mexican Income Tax Law. Aguinaldo above this amount is subject to income tax.Source: Payroll Mexico: Mandatory Aguinaldo Guide· verified 2026-06-24

Aguinaldo rules by country

Country	Minimum amount	Payment deadline	Legal basis
Mexico	15 days of daily salary	20 December	Article 87, LFT
Costa Rica	1/12 of annual wages (approx. one month)	20 December	Labour Code, Article 166
Guatemala	One month's salary (December bonus)	31 December	Labour Code, Article 92
Panama	One month's salary (paid in thirds)	15 Apr, 15 Aug, 15 Dec	Labour Code, Article 162

Frequently asked questions

Do part-time or temporary workers in Mexico get an aguinaldo?
Yes. Mexican law makes no distinction by contract type. Part-time, temporary, and domestic workers are all entitled to the aguinaldo, calculated on their actual daily rate. Workers employed for only part of the year receive a proportional share.
Can an employer pay the aguinaldo in instalments in Mexico?
No. In Mexico the full amount must be paid in a single cash payment by 20 December. Panama is the exception in the region: it splits one month's salary into three equal instalments paid in April, August, and December.
What happens if my company misses the December 20 deadline in Mexico?
Missing the deadline is a breach of the LFT. Labour authorities can impose fines under Article 992, ranging from 50 to 5,000 times the daily minimum wage. Affected employees have up to one year from the deadline to file a formal claim.
Is the aguinaldo the same as a discretionary Christmas bonus?
No. The aguinaldo is a legal entitlement, not a reward. You must pay the statutory minimum regardless of company performance or individual results. Any additional amount above the minimum is discretionary, but the floor is non-negotiable.

Related terms

Note

This is general information, not legal advice. Statutory rules vary by country and change over time.

Glossary

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Last verified 2026-06-24