{"id":146077,"date":"2026-11-09T12:17:56","date_gmt":"2026-11-09T19:17:56","guid":{"rendered":"https:\/\/fuentesfidedignas.com.mx\/?p=146077"},"modified":"2026-11-09T12:18:02","modified_gmt":"2026-11-09T19:18:02","slug":"aguinaldo-2026-en-mexico-fechas-de-pago-calculo-legal-y-lo-que-debes-saber","status":"publish","type":"post","link":"https:\/\/fuentesfidedignas.com.mx\/index.php\/2026\/11\/09\/aguinaldo-2026-en-mexico-fechas-de-pago-calculo-legal-y-lo-que-debes-saber\/","title":{"rendered":"Aguinaldo 2026 en M\u00e9xico: Fechas de pago, c\u00e1lculo legal y lo que debes saber"},"content":{"rendered":"\n

Con la llegada de noviembre, la temporada de aguinaldos est\u00e1 a la vuelta de la esquina. Aunque para millones de trabajadores en M\u00e9xico esta prestaci\u00f3n es un alivio econ\u00f3mico indispensable, una duda se repite a\u00f1o con a\u00f1o: \u00bfel aguinaldo llega completo o el SAT se lleva una parte?<\/strong><\/p>\n\n\n\n

La respuesta es que s\u00ed paga impuestos<\/strong>, pero cuenta con una protecci\u00f3n especial por ley. Aqu\u00ed te explicamos paso a paso c\u00f3mo funciona el c\u00e1lculo real para que sepas exactamente qu\u00e9 esperar en tu cuenta bancaria.<\/p>\n\n\n\n

La exenci\u00f3n de las 30 UMAs<\/h3>\n\n\n\n

De acuerdo con el Art\u00edculo 93 de la Ley del Impuesto sobre la Renta (LISR)<\/strong>, el aguinaldo est\u00e1 libre de impuestos hasta por una cantidad equivalente a 30 Unidades de Medida y Actualizaci\u00f3n (UMA)<\/strong> diarias.<\/p>\n\n\n\n

    \n
  • Valor diario de la UMA (2026):<\/strong> $113.14 pesos.<\/li>\n\n\n\n
  • Monto total exento:<\/strong> $3,394.20 pesos.<\/li>\n<\/ul>\n\n\n\n

    \u00bfQu\u00e9 significa esto en la pr\u00e1ctica?<\/strong><\/p>\n\n\n\n

      \n
    • Si tu aguinaldo total es menor o igual a $3,394.20 pesos<\/strong>, lo recibes \u00edntegro, 100% libre de impuestos<\/strong>.<\/li>\n\n\n\n
    • Si tu aguinaldo supera esa cifra<\/strong>, \u00fanicamente la cantidad que rebase los $3,394.20 pesos estar\u00e1 sujeta a la retenci\u00f3n de ISR.<\/li>\n<\/ul>\n\n\n\n

      \u00bfC\u00f3mo se calcula?<\/h2>\n\n\n\n

      Imaginemos el caso de un trabajador que recibe un aguinaldo bruto de $10,000 pesos<\/strong> (equivalente a 15 d\u00edas de salario con un sueldo mensual de $20,000 pesos):<\/p>\n\n\n\n

        \n
      1. Separas la parte libre de impuestos:<\/strong>A tus $10,000 pesos brutos se le restan los $3,394.20 pesos exentos. La diferencia ($6,605.80 pesos<\/strong>) es la base gravable, es decir, sobre la que el SAT calcular\u00e1 el impuesto.<\/li>\n\n\n\n
      2. Se aplica la retenci\u00f3n fiscal:<\/strong>Aplicando la tarifa correspondiente a este nivel de ingresos (tasa marginal aproximada de 21.36% sobre el excedente), el impuesto retenido es de $1,411.00 pesos<\/strong>.<\/li>\n\n\n\n
      3. El resultado final (Neto a recibir):<\/strong>Al restar el impuesto, el dep\u00f3sito real en tu cuenta ser\u00e1 de $8,589.00 pesos<\/strong>.<\/li>\n<\/ol>\n\n\n\n

        Puntos clave que debes tener en cuenta<\/h2>\n\n\n\n
          \n
        • Fecha l\u00edmite:<\/strong> Por ley (Art\u00edculo 87 de la Ley Federal del Trabajo), las empresas tienen como fecha l\u00edmite el 20 de diciembre<\/strong> para cubrir este pago.<\/li>\n\n\n\n
        • Trabajadores con menos de un a\u00f1o:<\/strong> Si entraste a laborar este a\u00f1o o no cumples los 12 meses en la empresa, tienes derecho a la parte proporcional<\/strong>. Ojo: la exenci\u00f3n de las 30 UMAs ($3,394.20 pesos) aplica completa para el c\u00e1lculo de tu aguinaldo proporcional, sin importar el tiempo trabajado.<\/li>\n\n\n\n
        • Otras prestaciones:<\/strong> Este impuesto aplica estrictamente al aguinaldo; cajas de ahorro, fondos u otras bonificaciones de fin de a\u00f1o cuentan con reglas y l\u00edmites de exenci\u00f3n independientes en la ley fiscal.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          Con la llegada de noviembre, la temporada de aguinaldos est\u00e1 a la vuelta de la esquina. Aunque para millones de trabajadores en M\u00e9xico esta prestaci\u00f3n es un alivio econ\u00f3mico indispensable, una duda se repite a\u00f1o con a\u00f1o: \u00bfel aguinaldo llega completo o el SAT se lleva una parte? La respuesta es que s\u00ed paga impuestos, […]<\/p>\n","protected":false},"author":4,"featured_media":97002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[39],"tags":[3765,3817,3703,760,3816],"class_list":["post-146077","post","type-post","status-publish","format-standard","has-post-thumbnail","category-noticias-nacionales","tag-aguinaldo-2026","tag-calculo","tag-isr","tag-sat","tag-uma"],"yoast_head":"\nAguinaldo 2026 en M\u00e9xico: Fechas de pago, c\u00e1lculo legal y lo que debes saber - Fuentes Fidedignas<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fuentesfidedignas.com.mx\/index.php\/2026\/11\/09\/aguinaldo-2026-en-mexico-fechas-de-pago-calculo-legal-y-lo-que-debes-saber\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aguinaldo 2026 en M\u00e9xico: Fechas de pago, c\u00e1lculo legal y lo que debes saber - Fuentes Fidedignas\" \/>\n<meta property=\"og:description\" content=\"Con la llegada de noviembre, la temporada de aguinaldos est\u00e1 a la vuelta de la esquina. 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