This article is about Justworks EOR (Employer of Record). What product am I using?
As the end of 2025 approaches, it’s important to stay ahead of key payroll requirements unique to Mexico. From Aguinaldo obligations to final payroll cut-offs, this guide will help ensure everything runs smoothly for your team.
Justworks is here to support you in meeting all deadlines and local requirements, so you can close out the year with confidence.
Key Year-End Payroll Dates
Payday Reminder
Final payrolls, including bonuses, should be completed before the end-of-year holidays to avoid delays due to bank closures.
Payroll Processing Deadlines
To meet the legal requirement for Aguinaldo payments, the processing deadline is December 11, with payment issued on December 16. The first regular December payroll will be processed by December 15, and final payroll for the year will be completed on December 26.
Bank Holidays and Office Closures
Be sure to plan around official holidays and limited bank operations.
Bank Holidays
- December 12: Feast of Our Lady of Guadalupe
- December 25: Christmas Day
Office Closures
- December 25: Closed
Year-End Tax Filings and Forms
In Mexico, employers are not required to issue year-end tax forms to employees. All payroll information is submitted directly to the Servicio de Administración Tributaria (SAT), Mexico’s tax authority.
Justworks manages this submission process on your behalf to ensure compliance with all local regulations.
Aguinaldo Requirements
Aguinaldo, or the mandatory Christmas bonus, must be paid to all eligible employees no later than December 20. The minimum legal amount is equivalent to 15 days of salary, though some employers may offer more as part of their compensation package.
Justworks will process Aguinaldo payments on December 16 to meet the legal requirement while accommodating operational timelines.
Looking Ahead to 2026
While no federal rate changes are announced at this time, Justworks continues to monitor any regulatory updates issued by Mexico’s tax and labor authorities. We will communicate any updates that may impact 2026 payroll as soon as they are confirmed.
We've Got You Covered
Justworks handles year-end payroll processing, Aguinaldo compliance, and all required filings with the SAT. There's no action required from you—our team ensures that your obligations are met on time and in full compliance.
For any questions or support needs, contact international-support@justworks.com or reach out to your International Customer Success Manager.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for accounting, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.