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There is an exact amount of the year-end bonus that is exempt from the income tax (ISR) withholding by the Tax Administration Service (SAT), so those who exceed that limit are subject to withholding. The tax is not deducted from the full benefit, but only from the amount that goes over the limit set by law.
With year-end approaching, knowing how much money will actually reach the bank account is becoming one of workers’ main questions. The year-end bonus often represents an important source of income to cover December expenses, pay debts, make purchases, among other things.
However, when doing the math, it is important to consider that the amount listed in the contract or calculated based on days of pay will not necessarily match the amount the worker will ultimately receive. One factor that can change the payment is precisely the ISR withholding.
How much ISR does SAT withhold, and what is the tax-free limit?
The ISR-free amount is tied to the Unit of Measurement and Update (UMA). For 2026, Mexico’s National Institute of Statistics and Geography (INEGI) set the daily value of the UMA at 117.31 pesos.
Tax law sets an exemption equal to 30 UMAs for certain annual bonuses, including the year-end bonus. Multiplying 117.31 pesos by 30 gives a tax-free limit of 3,519.30 pesos.
For example, a worker who earns 400 pesos a day and is entitled to the legal minimum of 15 days of year-end bonus would receive 6,000 pesos before taxes, provided they worked all year.
Of that amount, 3,519.30 pesos would be exempt, while the remaining 2,480.70 pesos would be considered taxable income.
That does not mean the worker will pay 2,480.70 pesos in ISR. That amount applies only to the part of the benefit used to calculate the tax.
The final withholding amount will depend on the worker’s taxable income and the tax procedure applied by the employer.
When will the year-end bonus be paid in 2026?
The Federal Labor Law (LFT) says the year-end bonus must be paid by Dec. 20. Therefore, in 2026, employers have until Dec. 19 to meet this obligation.
Companies may make the payment before that date, but they cannot delay it beyond the deadline set by labor law.
Article 87 of the LFT establishes the right to receive a minimum benefit equal to 15 days of pay for each year of service.
That is the floor set by law, although some companies pay more and provide 20, 30 or even more days of pay. In those cases, the worker should consider the terms set out in their contract or the benefits recognized by the company.
Those who have not worked the full year are also entitled to it, although in that case the payment must be made proportionally to the time worked.
Which workers receive a year-end bonus?
This benefit is not limited to permanent workers. The right also includes:
- Rank-and-file employees
- Trusted employees
- Unionized employees
- Temporary employees
- Workers hired for a specific job or a fixed term
It may also include commission-based workers, salespeople, and commercial agents when there is an employment relationship regulated by the Federal Labor Law.
For that reason, before calculating how much money will be received in December, it is worth considering three factors:
- Number of year-end bonus days established
- Time worked during the year
- Portion of the benefit that will be exempt or subject to ISR
That way, the worker can get an estimate of the amount they will ultimately receive and avoid confusing the taxable amount with the tax that will be withheld.