El Finiquito Se Calcula Con El Salario Diario Integrado

In Mexico, the finiquito is a severance payment that employees receive when they terminate their employment contract. It is calculated based on the employee's daily integrated salary and the number of days worked. This guide explains how to calculate the finiquito using the daily integrated salary, including the formula, assumptions, and examples.

What is finiquito?

The finiquito is a severance payment that Mexican workers receive when they terminate their employment contract. It is intended to compensate employees for the loss of future earnings and benefits. The amount of the finiquito depends on the length of service and the employee's salary.

According to Mexican labor law, the finiquito is calculated based on the employee's daily integrated salary and the number of days worked. The daily integrated salary is the average daily salary that the employee would have earned if they had worked a full year.

How to calculate finiquito

The finiquito is calculated using the following formula:

Formula

Finiquito = Daily Integrated Salary × Number of Days Worked × 0.333

Where:

Daily Integrated Salary is the average daily salary calculated as (Annual Salary / 365)
Number of Days Worked is the total number of days the employee worked
0.333 is the legal factor for calculating the finiquito in Mexico

The daily integrated salary is calculated by dividing the employee's annual salary by 365. The number of days worked is the total number of days the employee worked during their employment. The finiquito is then calculated by multiplying the daily integrated salary by the number of days worked and by the legal factor of 0.333.

Daily integrated salary

The daily integrated salary is the average daily salary that the employee would have earned if they had worked a full year. It is calculated by dividing the employee's annual salary by 365.

Daily Integrated Salary Formula

Daily Integrated Salary = Annual Salary / 365

For example, if an employee earns an annual salary of $36,500, their daily integrated salary would be:

Example

Daily Integrated Salary = $36,500 / 365 ≈ $100.00

This means the employee would earn approximately $100 per day if they worked a full year.

Example calculation

Let's calculate the finiquito for an employee who worked for 6 months (182.5 days) with an annual salary of $36,500.

Calculate the daily integrated salary:
$36,500 / 365 ≈ $100.00
Multiply by the number of days worked:
$100.00 × 182.5 = $18,250.00
Multiply by the legal factor of 0.333:
$18,250.00 × 0.333 ≈ $6,082.50

The finiquito for this employee would be approximately $6,082.50.

Finiquito Calculation Example
Step	Calculation	Result
1. Daily Integrated Salary	$36,500 / 365	$100.00
2. Multiply by Days Worked	$100.00 × 182.5	$18,250.00
3. Apply Legal Factor	$18,250.00 × 0.333	$6,082.50

FAQ

What is the legal factor for calculating finiquito in Mexico?: The legal factor for calculating finiquito in Mexico is 0.333. This factor is established by Mexican labor law to ensure that employees receive a fair severance payment.
How is the daily integrated salary calculated?: The daily integrated salary is calculated by dividing the employee's annual salary by 365. This gives the average daily salary that the employee would have earned if they had worked a full year.
Can the finiquito be paid in installments?: Yes, the finiquito can be paid in installments as agreed upon by the employer and the employee. However, the total amount paid must equal the calculated finiquito.
Is the finiquito taxable?: Yes, the finiquito is subject to income tax in Mexico. The employer is responsible for withholding the appropriate taxes from the finiquito payment.
What happens if an employee leaves before completing a year of service?: If an employee leaves before completing a year of service, the finiquito is calculated based on the number of days worked. The daily integrated salary is still calculated as the annual salary divided by 365.