🇲🇽Mexico 13th Salary Calculator
In Mexico, employers must pay employees an annual year-end bonus equivalent to at least 15 days of base salary before December 20th.
Year-End Bonus (Art. 87 Federal Labor Law)MXN (MX$)
In Mexico, employers must pay employees an annual year-end bonus equivalent to at least 15 days of base salary before December 20th.
Compensation & Service Period
Exempt from ISR income tax up to 30 UMAs ($3,519.30 MXN in 2026). Any amount exceeding this threshold is taxed at your marginal ISR rate.
Formula: Year-End Bonus = (15 days × MX$ 600/day) × (12/12 months) = MX$ 9,000. ISR exemption up to 30 UMAs (MX$ 3,519.3); the rest is taxed at your marginal ISR rate.
Detailed Payment Breakdown
Year-End Bonus (Art. 87 Federal Labor Law)
Exempt from ISR income tax up to 30 UMAs ($3,519.30 MXN in 2026). Any amount exceeding this threshold is taxed at your marginal ISR rate.
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Frequently Asked Questions
How is the 13th salary calculated in Mexico?
In Mexico, employers must pay employees an annual year-end bonus equivalent to at least 15 days of base salary before December 20th.
How is the 13th salary taxed in Mexico?
Exempt from ISR income tax up to 30 UMAs ($3,519.30 MXN in 2026). Any amount exceeding this threshold is taxed at your marginal ISR rate.