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2026 Christmas Bonus: What the Law Requires Your School to Do Before Mid-December

October 12, 2026 · 5 min read

Every December, before winter break, private schools in Mexico face the same obligation as any other employer: to pay the Christmas bonus to all staff with an employment relationship, from teachers with a labor contract to janitorial, security, and administrative personnel. It’s not a bonus dependent on the school’s finances nor a year-end courtesy: it’s a right established by the Federal Labor Law, with a deadline, minimum amount, and a specific fine if the school fails to comply.

What the law requires and who it applies to

Article 87 of the Federal Labor Law (LFT) requires every employer — including a private school — to pay an annual Christmas bonus to anyone with an employment relationship: teachers with a labor contract, administrative staff, janitorial, security, or kitchen staff if they are on the school’s payroll.

The right does not depend on having completed a full year. Those who joined mid-school year also have the right, but only to the proportional part based on the days worked, not the full amount.

How much and when

The minimum set by law is 15 days’ salary. The school can give more if specified in the collective bargaining agreement or internal regulations, but never less.

The deadline is before December 20. In 2026, that day falls on a Sunday, so financial institutions recommend — to ensure the worker has the money before the weekend — depositing it no later than Friday, December 18, 2026.

For those who did not complete the year, the calculation is proportional: divide the full bonus by 365 and multiply by the actual days worked. For example, with a daily salary of 400 pesos: the full bonus would be 15 × 400 = 6,000 pesos; if the person worked 180 days, they are entitled to (180 ÷ 365) × 6,000, approximately 2,959 pesos.

What part is tax-exempt and what is not

The Christmas bonus is not fully exempt from Income Tax. Article 93, section XIV, of the ISR Law exempts up to the equivalent of 30 Minimum Wage Units (UMA).

The daily value of the UMA for 2026 — published by INEGI, valid from February 1, 2026, to January 31, 2027 — is 117.31 pesos. Thirty UMA units amount to 3,519.30 pesos exempt. Any amount exceeding this is added to the individual’s taxable income and subject to ISR only on the excess, not the total.

For the school, this means the December payroll must separate the exempt part — 3,519.30 pesos for 2026 — from the taxable part, and withhold ISR only on the excess.

What happens if the school pays late, incomplete, or not at all

Article 1002 of the LFT penalizes non-compliance with Christmas bonus payments — not paying it, paying it incomplete, or paying after the deadline — with a fine ranging from 50 to 5,000 times the value of the UMA. With the 2026 value, that fine ranges from 5,865.50 to 586,550 pesos, depending on severity and the number of affected workers.

In addition to the administrative fine, the worker who was not paid can contact the Federal Labor Defense Attorney’s Office (Profedet) for advice and assistance in filing a claim before the appropriate Labor Board or Court. The right to a Christmas bonus is a minimum established by law: it cannot be reduced or canceled by agreement between the school and the worker.

Practical checklist for the school before December

Verify the complete payroll, not just the teaching staff: janitorial, security, kitchen, and administrative personnel have the same right, regardless of whether they have worked there a full year or not.

Calculate separately for those who did not complete the year: the proportion of days worked, not the full amount or zero.

Separate in the payslip the exempt part — 3,519.30 pesos for 2026 — from the taxable part, and withhold ISR only on the excess.

Schedule the deposit no later than Friday, December 18, 2026, to avoid falling on the weekend before the legal deadline of December 20.

Review the December cash flow starting in October or November: that month includes the bonus, winter vacations, and often the last tuition payment of the year. Planning ahead prevents last-minute rushes in the second week of December.

Document each payment with a signed receipt or deposit proof per worker: it’s proof of compliance if any review or claim occurs.

It’s not just a payroll issue

In a private school, the Christmas bonus competes in December with the end of the administrative cycle, winter vacations, and often the year-end tuition that families are also about to pay. Calculating it from October and avoiding surprises in the second week of December is what distinguishes a school that complies smoothly from one that rushes to check who worked how many days and how much they are owed at the last minute.

The obligation does not change because it’s a school, a small institution, or mid-cycle: it applies equally to any employer in the country.