2025.10.25 – How to Read Viral Facebook Posts About Mexico’s SAT and the 2025 Christmas Bonus: $3,394.20 MXN, UMA vs. Minimum Wage, WhatsApp Forwards, and the President’s Clips (updated to 25–October–2025 — Europe/Amsterdam)

Posted byLeonardo Tomás CardilloPosted inUncategorized

Key Takeaways

  • Viral posts claim the SAT (Servicio de Administración Tributaria — Mexico’s tax authority) will tax the 2025 Christmas bonus (aguinaldo) above $3,394.20 MXN.
  • The mechanism is not new: the LISR (Ley del Impuesto sobre la Renta — Income Tax Law) exempts a slice of the bonus and only the excess is subject to ISR (Impuesto Sobre la Renta — Income Tax).
  • The statute’s wording ties the exemption to 30 days of the worker’s general minimum wage; many explainers use UMA (Unidad de Medida y Actualización — Unit of Measurement and Update) as a practical benchmark.
  • With the 2025 daily UMA at $113.14 MXN (effective February 1), 30× UMA ≈ $3,394.20 MXN. With the 2025 general daily minimum wage at $278.80 MXN, 30 days ≈ $8,364.00 MXN.
  • Thumbnails featuring the President are engagement tactics; they do not, by themselves, prove any new tax.

Story & Details

What the Law Actually Says

Article 93, Section XIV of the LISR (Income Tax Law) exempts annual gratifications such as the Christmas bonus up to the equivalent of 30 days of the worker’s general minimum wage when granted broadly. Any amount above that threshold may be subject to ISR (Income Tax). The rule has operated in this way for years.

Why the “New Tax” Angle Is Misleading

Recent fact-checks and news explain that no new bonus tax was announced for 2025. Viral cards pair updated 2025 numbers with official-looking imagery to imply a fresh measure. The result is a strong sense of novelty even though the legal structure has not changed: an exempt portion and a taxable excess.

Variants You May See (and How to Read Them)

  • UMA benchmark (Unit of Measurement and Update): 2025 daily $113.14 MXN; 30× UMA ≈ $3,394.20 MXN. Common in payroll explainers because UMA is a standard index for many obligations.
  • Minimum-wage benchmark: 2025 general daily minimum wage $278.80 MXN; 30 days ≈ $8,364.00 MXN. Mirrors the statute’s wording.
  • Practical note: Employers document which benchmark they apply. Regardless of the basis, only the portion above the chosen threshold is taxed.

Entities & Roles Index

  • SAT (Servicio de Administración Tributaria — Mexico’s tax authority): Administers and enforces federal taxes, including ISR on taxable income.
  • LISR (Ley del Impuesto sobre la Renta — Income Tax Law): Governs exemptions and taxable income; Article 93 lists exempt items including the bonus slice.
  • ISR (Impuesto Sobre la Renta — Income Tax): The tax potentially applied to the excess of the bonus over the exemption.
  • UMA (Unidad de Medida y Actualización — Unit of Measurement and Update): Official index used to quantify obligations; 2025 daily value $113.14 MXN.
  • INEGI (Instituto Nacional de Estadística y Geografía — National Institute of Statistics and Geography): Publishes official UMA values.
  • CONASAMI (Comisión Nacional de los Salarios Mínimos — National Minimum Wage Commission): Sets minimum wage; 2025 general daily wage $278.80 MXN.

Translations & Terms

SAT — Servicio de Administración Tributaria (explained in English)

Mexico’s federal tax authority responsible for collection, enforcement, and taxpayer services.

LISR — Ley del Impuesto sobre la Renta (explained in English)

Mexico’s Income Tax Law defining exempt income, rates, and rules; Article 93 covers exemptions.

ISR — Impuesto Sobre la Renta (explained in English)

Mexico’s Income Tax applied to taxable income; only the amount above the exemption is taxed.

UMA — Unidad de Medida y Actualización (explained in English)

An official economic index refreshed annually; in 2025, the daily value is $113.14 MXN and takes effect 1 February 2025.

INEGI — Instituto Nacional de Estadística y Geografía (explained in English)

National statistics institute; publishes the UMA values and definitions.

CONASAMI — Comisión Nacional de los Salarios Mínimos (explained in English)

Sets official minimum wages; the 2025 general daily wage is $278.80 MXN.

Conclusions

  • The $3,394.20 MXN figure comes from 30× UMA (2025) and is widely used for illustration; it does not constitute a new tax.
  • The law frames the exemption as 30 days of general minimum wage; many explainers use UMA for consistency. In practice, only the excess over the employer’s adopted benchmark is taxed.
  • Using presidential imagery in thumbnails is primarily a device to attract attention, not proof of a policy change.

Sources

Published by Leonardo Tomás Cardillo

https://www.linkedin.com/in/leonardocardillo

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