Finiquito and liquidación calculator 2026
Calculate what is owed when an employment relationship ends: wages still owed, proportional aguinaldo (the year-end bonus Mexican law requires) and vacation, prima vacacional (the vacation premium paid on top of vacation days), prima de antigüedad (the seniority premium) and the indemnity, with the part exempt from ISR (Mexican income tax). The finiquito is what is owed whenever the relationship ends; the liquidación is the finiquito plus the indemnity that an unjustified dismissal triggers.
2026 parameters: minimum wage $315.04 · UMA $117.31 · vacation under the 2023 reform
Result
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Are you an employer?
We deliver the finiquito reviewed by an accountant, with its calculation record, the ISR to withhold and the receipt ready to sign, in 24 hours. Written quote, no commitment.
I want my finiquito reviewed →Are you a worker?
If what you are being offered does not match this calculation, we tell you what to check before you sign.
Review my finiquito →Informational tool. It does not include salarios caídos (back pay accrued during a labor lawsuit), overtime, PTU (the statutory profit sharing), other agreed benefits or the calculation of the ISR to withhold, which depends on the ordinary monthly salary. The integrated daily wage is approximated using aguinaldo and prima vacacional. For a specific case, ask for the review.
What does a finiquito include, and what does a liquidación?
Finiquito (resignation, mutual agreement or dismissal)
Wages still owed, proportional aguinaldo (article 87), proportional and untaken vacation (articles 76 and 79) and prima vacacional (article 80). The prima de antigüedad (article 162) is paid in any dismissal, and on a resignation only with 15 or more years of service.
Liquidación (unjustified dismissal)
Everything in the finiquito, plus the indemnity of three months of salary (articles 48 and 50) and the prima de antigüedad. The 20 days per year apply in the cases of articles 49, 50 and 52.
How many vacation days are owed?
Since the 2023 reform: 12 days the first year, 14 the second, 16 the third, 18 the fourth and 20 the fifth; from the sixth to the tenth, 22; and two more days for every five years after that.
How much is exempt from ISR?
Aguinaldo up to 30 UMA, prima vacacional up to 15 UMA, and prima de antigüedad and indemnities up to 90 UMA for each year of service (a fraction of more than six months counts as a full year). Wages and vacation are taxed.
Do you want an accountant to review it?
The calculation is an estimate. Leave us your details and we will review your case with the actual documents.
Bross Group · C.P. Israel Bross (Certified Public Accountant) · Professional licence (cédula profesional) 14497571 · La Paz, Baja California Sur. Privacy notice.