The bonus is a benefit for the worker provided for in article 87 of the LFT, it is mandatory and must be delivered before December 20 on the minimum basis of 15 days of salary, in case of not having worked the full year, it will be paid in proportion to the days worked.

The bonus payment is an income for the worker so it is subject to the payment of ISR which must be withheld by the employer, with the exception of cases in which the bonus is less than the equivalent amount of 30 times the general minimum wage as established in article 93, section XIV of the LISR.


In accordance with the Income Tax Law, article 96 establishes the way to determine the tax for the bonus, the employer is given the option to determine the worker’s tax in accordance with the provisions of the LISR Regulation in article 174.

Procedure according to article 96 of the LISR

This procedure establishes that the withholding will be calculated by applying the table in Article 96 to the total income obtained in a calendar month. That is, the bonus will be added to the other income obtained and the above mentioned table will be applied to the total.

Procedure in accordance with article 174 of the RLISR.

Those who make annual gratification payments may choose to withhold the tax in accordance with the procedure in said article.

The bonus will be divided by 365 and the result will be multiplied by 30.40.
To the above result, the ordinary monthly income for the provision of a subordinate personal service that is received on a regular basis will be added and the procedure of article 96 of the LISR will be applied to this amount.
The tax obtained is reduced by the monthly tax for the ordinary income of the same month.
Without further ado, we remain at your service for any questions or comments.

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