He aguinaldo It is one of the labor benefits that is provided at the end of the year to help workers with the expenses of the Christmas season and the January cost.
When employees receive this benefit, they ask themselves, among several things, if they have to pay Income Tax (ISR) and how much should be done to the Tax Administration Service (SAT).
Workers in the private sector have the right to receive the bonus payment every year before December 20, however, they have to know that They are not obliged to pay the ISR as long as it does not exceed 30 days of the minimum wage.
There is a tax benefit that provides an exemption from ISR of an amount of up to 3,112.2 pesos.
The remaining part of the bonus, that is, what the worker receives above the amount exempt from ISR, is added to the income that the worker had throughout the year and a percentage of ISR is applied to it.
Those who earn a minimum wage would not have to pay taxes.
That is, if your bonus is equal to or less than the exempt amount, you will not have to pay ISR, but if it exceeds this amount, you will have to pay taxes on the difference.
Nor should you pay ISR for the vacation bonus or the profits granted by some companies.
Bonus Federal Labor Law
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