El Aguinaldo Se Calcula Con El Salario Diario Integrado

In Mexico, the aguinaldo (Christmas bonus) is calculated based on the salario diario integrado (SDI), which is a key component of the country's labor laws. This calculator helps you determine the correct aguinaldo amount for your employees or yourself.

What is Aguinaldo?

The aguinaldo is a mandatory Christmas bonus that employers must provide to their employees in Mexico. It's calculated based on the employee's salary and the number of days they worked during the year.

The aguinaldo is intended to provide financial support during the holiday season and is considered a benefit rather than an additional salary. It's subject to income tax and social security contributions.

Salario Diario Integrado

The salario diario integrado (SDI) is a key concept in Mexican labor law. It represents the daily salary that includes not only the basic salary but also certain benefits and allowances.

The SDI is calculated by dividing the annual salary by 365 (or 366 in leap years) and then adding any additional benefits that are considered part of the integrated salary.

SDI Formula

SDI = (Annual Salary + Benefits) / 365

For aguinaldo calculations, the SDI is typically rounded to the nearest centavo (two decimal places).

Calculation Method

The aguinaldo is calculated based on the SDI and the number of days the employee worked during the year. The standard aguinaldo is equivalent to 15 days of the SDI.

Aguinaldo Formula

Aguinaldo = SDI × Number of Days Worked

Where Number of Days Worked is typically 15

For employees who worked less than 15 days, the aguinaldo is prorated based on the number of days worked.

Important Notes

The aguinaldo must be paid between December 20 and December 31
Employers must provide a written receipt to each employee
The aguinaldo is subject to income tax and social security contributions

Examples

Example 1: Full Year Employee

An employee with an annual salary of $365,000 MXN and no additional benefits worked all 365 days of the year.

SDI = $365,000 / 365 = $1,000 MXN

Aguinaldo = $1,000 × 15 = $15,000 MXN

Example 2: Part-Time Employee

An employee with an annual salary of $182,500 MXN worked 182 days during the year.

SDI = $182,500 / 365 = $500 MXN

Aguinaldo = $500 × 15 = $7,500 MXN

Example 3: Employee with Benefits

An employee with an annual salary of $273,750 MXN and $91,250 MXN in benefits worked all 365 days.

SDI = ($273,750 + $91,250) / 365 = $1,000 MXN

Aguinaldo = $1,000 × 15 = $15,000 MXN

FAQ

What is the minimum aguinaldo amount?: The minimum aguinaldo is equivalent to 15 days of the SDI, but for employees who worked less than 15 days, the amount is prorated.
When must the aguinaldo be paid?: The aguinaldo must be paid between December 20 and December 31 of each year.
Is the aguinaldo subject to taxes?: Yes, the aguinaldo is subject to income tax and social security contributions.
Can employers choose not to pay the aguinaldo?: No, the aguinaldo is a mandatory benefit that employers must provide to their employees.
What happens if an employee leaves during the year?: The aguinaldo is calculated based on the number of days the employee worked during the year, so it's prorated accordingly.