Key Takeaways
- Viral posts claim that Mexico’s Tax Administration Service (SAT) will newly tax the 2025 Christmas bonus (aguinaldo).
- The Income Tax Law (LISR – Ley del Impuesto sobre la Renta) Article 93, Section XIV has long exempted the bonus up to 30 days of the worker’s general minimum wage; only the excess pays income tax (ISR – Impuesto Sobre la Renta).
- The figure MXN 3,394.20 comes from 30 × UMA (Unit of Measurement and Update) for 2025: UMA = MXN 113.14/day. But the law uses minimum wage, not UMA.
- The daily minimum wage for 2025 (general zone) is MXN 278.80 → 30 days = MXN 8,364.00.
- No new tax measure was introduced in 2025; the rule has been in place for years.
What’s Going On?
On 25 October 2025 (Europe/Amsterdam time) a blog post on My Diary – WordPress analyzed viral Facebook and WhatsApp claims saying that the SAT would begin to tax Christmas bonuses above MXN 3,394.20.
In reality, that figure derives from UMA, not the minimum wage basis defined in law. The legal rules for bonus taxation remain unchanged.
Key Terms
“UMA” – Unidad de Medida y Actualización
- Definition: A daily economic reference value in Mexican pesos used to calculate obligations and legal payments.
- Origin: Created in 2016 to separate many legal benchmarks from minimum wage levels.
- Acceptance: Widely used as a benchmark for fines, social obligations, and statutory references in Mexico.
“Minimum wage” in Mexico
- Definition: The legally mandated lowest daily wage a worker can receive in a defined geographic zone under Mexican law.
- Origin: Set by the National Minimum Wage Commission (CONASAMI – Comisión Nacional de los Salarios Mínimos).
- Acceptance: Central to payroll, tax and labour law calculations.
Why the Viral Posts Sound Like Something New
- Many posts display the number MXN 3,394.20 as if it were a new tax threshold. The number equals 30 × UMA for 2025.
- The law, however, uses the minimum wage as a basis. The 2025 general minimum wage is MXN 278.80/day → 30 days = MXN 8,364.00.
- Since most workers’ bonuses fall below that amount, they owe no bonus-specific ISR. The misunderstanding arises when UMA is mistakenly used in place of minimum wage.
What to Check on Your Pay Slip
- Confirm your bonus (aguinaldo) amount and that it was paid by 20 December.
- If your employer withholds income tax (ISR), verify that the exemption applied corresponds to “30 days of minimum wage”.
- If your bonus is less than or equal to about MXN 8,364 (for the 2025 general zone), it should be fully exempt. If higher, only the surplus is taxable.
- Remember: Tax on a bonus is part of the existing income tax system, not a new levy.
Legal Basis and Figures
- Daily UMA 2025: MXN 113.14 (effective 1 February 2025).
- Daily minimum wage 2025 – general zone: MXN 278.80 (effective 1 January 2025).
- Income Tax Law (LISR) Article 93, Section XIV: Gratifications such as the Christmas bonus are exempt up to the equivalent of 30 days of general minimum wage; only the excess is taxable.
- Federal Labour Law (LFT): Still requires a minimum of 15 days bonus, payable before 20 December.
Final Thoughts
The viral figure MXN 3,394.20 is not a new limit set by the SAT; it’s just 30 × UMA. The actual legal exemption remains based on minimum wage, around MXN 8,364 in 2025. No new tax was announced or approved. Understanding this difference between UMA and minimum wage is the key to avoiding misinformation.
Sources
- SAT – Income Tax Law Article 93 — Official text of the Income Tax Law.
- INEGI – UMA Values 2025 — Confirms daily UMA 113.14 MXN for 2025.
- CONASAMI – Official 2025 Minimum Wages — Sets daily minimum wage at MXN 278.80.
- Verificado – No New SAT Tax on Bonuses in 2025 — Fact-checking article debunking the rumor.
- UnoTV – Explainer “No New Tax on Christmas Bonus” — News explanation confirming legal continuity.
- My Diary – WordPress Post (25 October 2025) — Original blog analyzing the viral claims.
My Diary - Leonardo Cardillo 