Mexico vacation premium 2026: $15,000 → $1,500
The vacation premium is mandatory pay of at least 25% of your salary for your vacation days (LFT art. 80). This calculator shows the gross, the ISR-exempt portion (15 UMA per vacation day), and your estimated net.
Direct calculator
Mexico vacation premium calculator
Salary of $15,000 monthly and 12 vacation days (first year):
- Daily salary: $500.00
- Gross premium: $1,500.00 (25% of $500 × 12)
- Fully exempt: $125 per day is under the $1,759.65 cap (15 UMA)
- Net: $1,500.00 (no ISR for typical salaries)
Formula
Premium = Daily salary × vacation days × 25%
Daily salary = monthly salary ÷ 30 ISR-exempt part = min(daily premium, 15 UMA) × days
Vacation days by year (LFT art. 76)
| Years worked | Days | Premium with a $500 daily wage |
|---|---|---|
| 1 | 12 | $1,500 |
| 2 | 14 | $1,750 |
| 3 | 16 | $2,000 |
| 4 | 18 | $2,250 |
| 5 | 20 | $2,500 |
| 6–10 | 22 | $2,750 |
| 11–15 | 24 | $3,000 |
| 16–20 | 26 | $3,250 |
| 21–25 | 28 | $3,500 |
| 26–30 | 30 | $3,750 |
| 31–35 | 32 | $4,000 |
| 36–40 | 34 | $4,250 |
2026 numeric examples
| Monthly salary | Years | Days | Gross premium | Exempt | Taxable | Est. net |
|---|---|---|---|---|---|---|
| $15,000 | 1 | 12 | $1,500.00 | $1,500.00 | $0.00 | $1,500.00 |
| $15,000 | 5 | 20 | $2,500.00 | $2,500.00 | $0.00 | $2,500.00 |
| $30,000 | 1 | 12 | $3,000.00 | $3,000.00 | $0.00 | $3,000.00 |
| $300,000 | 1 | 12 | $30,000.00 | $21,115.80 | $8,884.20 | gross − excess ISR |
ISR exemption cap (15 UMA × days)
| Vacation days | Total exempt cap (2026 UMA $117.31) |
|---|---|
| 12 | $21,115.80 |
| 14 | $24,635.10 |
| 20 | $35,193.00 |
| 22 | $38,712.30 |
| 24 | $42,231.60 |
ISR-exempt portion
Art. 93 section XIV LISR exempts up to 15 UMA per vacation day. With the 2026 UMA of $117.31 daily, the exempt cap is $1,759.65 per day ($21,115.80 for 12 days).
- Salaries up to roughly $211,000 monthly (25% premium under the daily cap): 100% exempt
- Only very high salaries pay ISR on the excess, using the Art. 96 monthly tariff
Frequently asked questions
At least 25% of salary for your vacation days. With a $500 daily wage and 12 days: $1,500.
The portion within 15 UMA per day ($1,759.65 in 2026) is ISR-exempt. Most workers pay no ISR on the premium.
Yes, it is mandatory for your entitled days. When leaving, you are paid the pending proportional part.
Use the art. 76 table: 14 at year two, 20 by year five, and +2 every 5 years from year six. With $15,000 and 5 years (20 days) the premium is $2,500.
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