The process of determining the end-of-year bonus mandated by Mexican labor law involves specific calculations. This bonus, a right for all employees with a formal employment relationship, is equivalent to at least fifteen days of salary. For individuals who have not worked a full year, the bonus is calculated proportionally to the time worked. An example: An employee who has worked for six months is entitled to half of the fifteen-day salary equivalent.
This legally required benefit serves as an important financial boost for workers during the holiday season. It allows individuals and families to cover expenses related to celebrations, gifts, and other year-end needs. Historically, the implementation of this benefit has contributed to improved worker satisfaction and economic stability, particularly for lower-income households. Its guaranteed payment provides a predictable source of income during a period often associated with increased spending.