2023-11-21 17:05:30
Many people began to receive their aguinaldo 2023 from November 18, while others will be receiving it before December 20, this is because, according to the Federal Labor Law (LFT), said day is the deadline for companies to deliver this benefit.
The Federal Labor Law (LFT) indicates that the payment to each worker must be at least 15 days of salary, or if the entire year was not worked, a proportional part.
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The legislation states that the employer in no case can argue the company’s economic difficulties or lack of profits to not pay it or reduce its amount.
In case some employees have doubts about whether the bonus can be paid in kind, we will tell you if this form of payment is permitted by law.
CAN THE AGUINALDO BE PAID IN KIND?
Payments or donations in kind are not very common, but it is legal to make them in certain cases.
However, according to the Federal Labor Defense Attorney’s Office (Profedet), the payment of the bonus in kind cannot be made.
Both the bonus and the workers’ salary must be paid in cash and with legal currency; it is not permitted to do so with merchandise, vouchers, tokens or any other representative sign that is intended to replace the currency.
Payment of salary and bonus can be made by deposit into a bank account, debit card, transfers or any other electronic means. The expenses or costs caused by these alternative means of payment will be covered by the employer.
Furthermore, the law indicates that it is not possible to make discounts on the bonus, except in the case of advances on account of said remuneration, or for reasons of alimony. This means that the employer cannot apply discounts on this benefit.
Now, employers who fail to pay the bonus, grant it incomplete or late, may be subject to a fine.
As for workers, they have one year to claim payment of this benefit before the competent authorities, in case the company has not covered it in a timely manner.
The affected person can go to the Federal Attorney for the Defense of Labor, which will file the respective claim before the Federal Conciliation and Arbitration Board or, where appropriate, to the (local) Attorney for the Defense of Labor, who will file the claim before the Local Conciliation and Arbitration Board.
WHO IS ENTITLED TO RECEIVE THE 2023 BONUS?
In the case of working mothers, part of their bonus cannot be deducted for having been on disability for pre- and post-natal maternity.
According to the law, these leave periods must count as days worked for the calculation of the bonus.
Another common question is whether an employee has the right to receive a full bonus if they have suffered a work accident.
The law indicates that yes, whether they are insured or not, since they are considered active workers during the period that the temporary disability lasts and therefore they have the right to receive their full bonus, either from the company or from the insurance institutions. social Security.
It is also important to note that workers who quit their job before December 20 maintain the right to be covered by the proportional part of the bonus for the time they worked.
According to the Ministry of Labor, the bonus is an inalienable right of workers regardless of other benefits and must be paid before December 20.
In Mexico, the payment of the bonus became mandatory since 1970, and since then, this benefit has been one of the most anticipated payments by the working class towards the end of the year.
HOW TO CALCULATE AGUINALDO 2023?
As we saw just now, the bonus is equivalent to payment for 15 days of work. In this way, to begin calculating the Christmas bonus online, it is essential to know what the daily salary of the employees is. That is, how much they earn per working day. This figure is obtained by dividing the net monthly salary by 30, the number of days in the month.
Suppose that in your company the employees have a monthly salary of 15 thousand pesos. The calculation we must do is divide 15 thousand by 30. The result will be 500. That is, the workers receive 500 pesos per day.
Now, once we have that figure clear, we can continue with our calculation. Next, we are going to multiply those 500 pesos by 15, that is, the minimum total to pay as a Christmas bonus. The result we obtain is 7,500. That will be the amount allocated to the workers’ Christmas bonus.
Going clean:
15,000 / 30 = 500 pesos daily.
500 x 15 = 7,500 pesos.
7,500 pesos is what the worker will receive as a Christmas bonus.
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HOW TO CALCULATE PROPORTIONAL AGUINALDO?
Throughout the year, many times, vacancies arise within companies. These positions must be filled for the company to continue operating normally. For this reason, personnel recruitment and selection processes are carried out.
At some point, that position manages to be covered, but that moment does not always coincide with the beginning of the year. This means that there will be workers who in December may only have been with the firm for a few months. In these situations, employers must know how to calculate a proportional bonus.
The proportional bonus is the one granted to all employees who have been in their current job for less than a year or to those who have not completed 12 months in the position. In all these cases there is a proportional part of the Christmas bonus that is calculated based on the time worked.
There are various ways to calculate the proportional bonus. All of them have in common that they begin by determining how much employees earn per working day. This calculation is the same as what we did previously, that is, dividing the monthly salary by 30 days.
Once we have the daily salary figure, there are at least 2 ways to calculate the proportional bonus. We are going to share both, based on the previous example, of the 500 pesos per day. It is likely that we will find some minor differences between one result and another:
Option 1
We take the 15 days of bonus and divide them by the 365 days of the year. 15 days / 365 days = 0.041.
We multiply that result by the number of days worked in the year, for example, 250 days. 0.041 x 250 = 10.25 proportional days of bonus.
We multiply the proportion of days of bonus obtained by the daily salary. 10.25 x 500 pesos = 5,125 pesos Christmas bonus.
The proportional bonus will be 5,125 pesos.
Option 2
We multiply the daily salary by the 15 days corresponding to the bonus. 500 pesos x 15 days = 7,500 pesos as a bonus for a full year.
We divide the bonus for the entire year by the number of days in the year. 7,500 / 365 days = 20.54.
We multiply this result by the number of days worked by the worker, for example, 250 days. 20.54 x 250 = 5,135 pesos Christmas bonus.
The proportional bonus will be 5,135 pesos.
THE AGUINALDO IS SUBJECT TO THE PAYMENT OF ISR
Although the bonus in Mexico is an extraordinary payment and independent of the rest of the benefits received by workers, the truth is that, in any case, it is subject to the payment of Income Tax (ISR).
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The ISR is one of the most important taxes in Mexico and is applied directly to people’s income, which also includes the bonus. This tax is usually deducted from the gross salary that workers receive. Once it is applied, what is left is the take-home pay, which is the amount the employee ultimately gets.
In the specific case of the Christmas bonus, the employer must calculate the ISR and withhold the corresponding amount. Of course, those cases in which the extraordinary remuneration is less than the amount equivalent to 30 days of minimum wage or what is also called Measurement and Update Unit (UMA) will be excepted from this measure.
UMA is an economic reference that is used to calculate the amount of obligations contemplated in Mexican federal law. Such as fines and taxes. To take into account, the minimum daily wage in Mexico 2023 is $207.44 pesos according to the value of the UMA, which is equivalent to 6,222 pesos per month.
In this way, the ISR is the only withholding that can be applied to the bonus in accordance with labor law. The only exceptions to this rule are discounts for advance payments on account of this remuneration or alimony payments.
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