Many people began to receive their bonus 2023 from November 18, while others will be receiving it before December 20th, This is because, according to the Federal Labor Law (LFT), said day It is the deadline for companies to deliver this benefit.
The Federal Labor Law (LFT) It 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 share.
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The legislation states that the pattern In no case can you 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 forme payment is permitted by law.
CAN THE AGUINALDO BE PAID IN KIND?
The payments or donations in kind they are not very common, but it is legal to do them in certain cases.
However, according to the Federal Attorney for the Defense of Labor (Profedet), the payment of bonus in kind it cannot be done.
Both the bonus and the workers’ salary must be paid in cash and with the legal tender currency, It is not permitted to do so with merchandise, vouchers, tokens or any other representative sign intended to replace the currency.
Payment of salary and bonus can be made by deposit in a bank account, debit card, transfers or any other electronic medium. The expenses or costs caused by these alternative means of payment will be covered by the employer.
Besides, 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 pattern You cannot apply discounts on this benefit.
Now, employers who fail to pay the bonus, grant it incomplete or late, can be creditors to a fine.
As for the workers, they have one year to claim before the competent authorities the payment of this benefitin case the company has not covered it in a timely manner.
The affected person can go to the Federal Attorney for the Defense of Laborwhich will file the respective claim before the Federal Conciliation and Arbitration Board or, where appropriate, to the (local) Labor Defense Attorney’s Office, 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 pre- and post-natal maternity disability.
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 in the event of having suffered a work accident.
The law indicates that yes, whether they are insured or not, since they are considered as 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 social security institutions.
It is also important to note that workers who quit their job before December 20th, They maintain the right to be covered by the proportional part of the bonus for the time they worked.
According to the Secretary of Laborthe bonus is an inalienable right of workers regardless of other benefits and must be covered before the December 20th.
In Mexico, the bonus payment turned mandatory since 1970and 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 the payment of 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 times 30, the number of days in the month.
Suppose that in the 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 to say, workers receive 500 pesos per day.
Now, once we have that figure clear, we can continue with our calculation. Next, let’s multiply those 500 pesos for 15, That is, the minimum total to be paid as a Christmas bonus. The result we obtain is 7 thousand 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 bonus Christmas.
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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 with normal. 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 bonus proportional.
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 a proportional part of bonus Christmas 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 daily. 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 a 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 thousand 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. 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.
He bonus proportional will be 5,135 pesos.
THE AGUINALDO IS SUBJECT TO THE PAYMENT OF ISR
Although the bonus in Mexico It is an extraordinary payment and independent of the rest of the benefits that workers receive, the truth is that, in any case, it is subject to the payment of the Income Tax (ISR).
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He ISR It 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 net salary, which is the amount finally gets the employee.
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 Unit of Measurement and Update (UMA).
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 It 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.
