Source: MoreliaConnect@Yahoogroups.com as posted by Ric Hoffman
- Thanks Ric!
Now that Postman's Day is approaching, it's time to start saving up for your employee's Christmas bonus.
According to a very knowledgeable local national neighbor of mine who also happens to be a lawyer, the LEY FEDERAL DEL TRABAJO - Diario Oficial de la Federación 1 de abril de 1970 Última reforma publicada DOF 17 de enero de 2006 is the current law.
ARTÍCULO 87. Los trabajadores tendrán derecho a un aguinaldo anual que deberá pagarse antes del día veinte de diciembre, equivalente a quince días de salario, por lo menos.
Los que no hayan cumplido el año de servicios, independientemente de que se encuentren laborando o no en la fecha de liquidación del aguinaldo, tendrán derecho a que se les pague la parte proporcional del mismo, conforme al tiempo que hubieren trabajado, cualquiera que fuere éste.
Loosely translated it says: Article 87 of the Mexican Labor Code spells out the Christmas bonus. Workers are entitled to a bonus of at least 15 days wages, payable before the 20th of December. Those who have worked less than one year receive a pro-rated bonus.
Remember, in Mexico, 15 days is two weeks.
So, here are some sample calculations:
Maria is paid $150 for one day of work each week. She has worked the entire year.
Aguinaldo = $150 x 2 = $300
Before December 20, pay her $300 MXN in addition to her regular wages.
Dora is paid $200 a day for 2 days of work each week. She has worked since July 1.
$200 x 2 = $400 MXN. July 1 to Dec 31 is one-half of a year.
1/2($400) = $200 MXN = Aguinaldo.
Before December 20, pay Dora $200 MXN addition to her regular salary.
Pedro is paid $800 per week, and he's worked all year.
Aguinaldo = $800 x 2 = $1600
Before December 20, pay Pedro $1600 MXN in addition to his regular salary.
Remember to have your employee sign a receipt for the Aguinaldo, just as you have the employee sign for regular wages.
Holiday turkeys, gift baskets, and even 72" plasma TVs are gifts, and they don't count toward the Aguinaldo. Don't think for a moment that you can substitute them for folding money.
Only Christmas (December 25) and New Year's Day (January 1) are legal holidays. If you expect your employee to work on those days, be prepared to prepare holiday wages.