Key Takeaways
- Posts on social media and messaging apps claim a new tax on Mexico’s 2025 Christmas bonus (aguinaldo).
- The rule has not changed: the Income Tax Law (LISR — Income Tax Law in Mexico) exempts the part of the bonus up to the equivalent of thirty days of the worker’s general minimum wage; only the excess is subject to income tax (ISR — Income Tax in Mexico).
- The viral number MXN 3,394.20 comes from 30 × UMA (Unit of Measurement and Update) for 2025; it is not the legal exemption benchmark for the bonus.
- For 2025, the general daily minimum wage is MXN 278.80; thirty days equals MXN 8,364.00.
- The Federal Labour Law (LFT — Federal Labour Law in Mexico) still guarantees at least fifteen days of bonus, payable by 20 December.
- Frustration is understandable, but there is no “new SAT tax.” The issue is a mix-up between UMA and minimum wage.
What’s Going On?
As of 25 October 2025 (Europe/Amsterdam), viral cards and short videos suggest that the Tax Administration Service (SAT — Mexico’s tax authority) will “start taxing the Christmas bonus” from amounts around MXN 3,394.20. That figure equals 30 × the 2025 daily UMA (MXN 113.14), a general legal index often used for fines and other obligations. The law for the bonus exemption, however, is based on the worker’s general minimum wage, not UMA.
In everyday chats, people often say “it still feels like an abuse” (translated from Spanish). That feeling is valid. The stable legal rule and the lived experience of a deduction can coexist. Clarity helps: exempt up to thirty days of minimum wage; only the surplus pays ISR; employers withhold it through payroll, not the SAT directly.
Key Terms
UMA (Unit of Measurement and Update — “Unidad de Medida y Actualización”)
A daily peso figure used across many laws to quantify obligations and limits. Introduced to decouple legal calculations from minimum wage movements. Broadly accepted in Mexican regulation.
Minimum wage in Mexico
The legally mandated lowest daily wage for workers, set by the National Minimum Wage Commission (CONASAMI — National Commission on Minimum Wages). Central to payroll, tax, and labour compliance. The 2025 general daily rate is MXN 278.80.
Why the Viral Posts Sound Like Something New
- A precise number (MXN 3,394.20) is presented with official-looking graphics, creating novelty.
- UMA is incorrectly treated as the legal basis for the bonus exemption. The law specifies thirty days of general minimum wage.
- Clips using high-profile thumbnails drive clicks but do not change the law.
- When people learn the deduction exists, it can feel new even though it has been the rule for years.
What to Check on Your Pay Slip
- Confirm the bonus (aguinaldo) amount and that it was paid by 20 December.
- Look for withholding: employers calculate ISR; the SAT does not withdraw money directly.
- Verify the exemption applied: “thirty days of general minimum wage” (about MXN 8,364.00 in 2025). If the bonus exceeds that amount, only the surplus is taxable.
- Remember that overall annual tax depends on total taxable income; the bonus rule is one part of that picture.
Legal Basis and Figures
- UMA 2025 daily value: MXN 113.14, effective 1 February 2025.
- General daily minimum wage 2025: MXN 278.80, effective 1 January 2025.
- LISR (Income Tax Law in Mexico), Article 93, Section XIV: annual gratifications such as the Christmas bonus are exempt up to the equivalent of thirty days of general minimum wage; only the excess is taxable (ISR).
- LFT (Federal Labour Law in Mexico): minimum bonus remains fifteen days, payable by 20 December.
Final Thoughts
The story behind the 2025 Christmas bonus is mostly a story about how numbers travel online. UMA is useful for many things, but the bonus exemption hinges on minimum wage. Knowing the difference prevents confusion and helps keep conversations grounded in reality, even when the deduction still feels frustrating.
Sources
- https://www.sat.gob.mx/articulo/15199/articulo-93 — Official SAT page for Income Tax Law Article 93 (exemptions, including bonuses).
- https://omawww.sat.gob.mx/cifras_sat/Documents/Evasi%C3%B3nenSueldosySalarios.pdf — SAT document noting the exemption up to thirty days of minimum wage for bonuses.
- https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2025/uma/uma2025.pdf — INEGI press release: UMA daily value 113.14 MXN for 2025, effective 1 February 2025.
- https://www.inegi.org.mx/temas/uma/ — INEGI UMA topic page with official values and methodology.
- https://www.gob.mx/conasami/articulos/se-publican-en-el-diario-oficial-de-la-federacion-los-salarios-minimos-vigentes-a-partir-del-1-de-enero-de-2025 — CONASAMI: official 2025 minimum wages (general daily 278.80 MXN).
- https://www.gob.mx/cms/uploads/attachment/file/960832/Tabla_de_Salarios_M_nimos_2025.pdf — CONASAMI table (PDF) confirming 2025 minimum wage levels.
- https://verificado.com.mx/sat-no-anuncio-impuestos-al-aguinaldo-en-2025/ — Verificado fact-check: no new SAT tax on the 2025 Christmas bonus.
- https://www.unotv.com/negocios/no-habra-nuevo-impuesto-del-sat-a-tu-aguinaldo/ — UnoTV explainer: clarifies the rumor and the existing rule.
- https://www.youtube.com/watch?v=1VYTXMfM_6w — YouTube: “Si recibes más de esta cantidad, el SAT te cobrará impuestos por tu aguinaldo” (news explainer about thresholds).
- https://www.youtube.com/watch?v=y6Zbafo-rg8 — YouTube: “¿Es verdad que se descontará el ISR a tu aguinaldo? … en 2025” (explains that only the excess is taxed).
- https://leonardocardillodiary.car.blog/2025/10/25/2025-10-25-how-to-read-viral-facebook-posts-about-mexicos-sat-and-the-2025-christmas-bonus-3394-20-mxn-uma-vs-minimum-wage-whatsapp-forwards-and-the-presidents-clips-update/ — WordPress diary post (25 October 2025) analyzing the viral claims and compiling figures.
My Diary - Leonardo Cardillo 