{"id":54454,"date":"2025-11-17T11:05:06","date_gmt":"2025-11-17T17:05:06","guid":{"rendered":"https:\/\/informante.mx\/?p=54454"},"modified":"2025-11-17T11:05:13","modified_gmt":"2025-11-17T17:05:13","slug":"aguinaldo-2025-cuanto-te-quita-de-isr-el-sat-y-a-partir-de-que-cantidades","status":"publish","type":"post","link":"https:\/\/informante.mx\/?p=54454","title":{"rendered":"Aguinaldo 2025: \u00bfCu\u00e1nto te quita de ISR el SAT y a partir de qu\u00e9 cantidades?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">El&nbsp;aguinaldo&nbsp;es una&nbsp;prestaci\u00f3n obligatoria para los trabajadores, que conlleva el pago de ISR a partir de cierta cantidad<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Redacci\u00f3n Informante<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cada a\u00f1o los&nbsp;<strong>trabajadores formales&nbsp;<\/strong>del pa\u00eds&nbsp;tienen derecho a recibir el&nbsp;<strong>aguinaldo<\/strong>, que en algunas ocasiones conlleva el&nbsp;<strong>pago de<\/strong>&nbsp;<strong>impuestos<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;\u00bfQu\u00e9 es el aguinaldo?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El&nbsp;<strong>aguinaldo<\/strong>&nbsp;es una&nbsp;<strong>prestaci\u00f3n obligatoria<\/strong>&nbsp;conforme al&nbsp;<strong>art\u00edculo 87&nbsp;<\/strong>de la&nbsp;<strong>Ley Federal del Trabajo<\/strong>&nbsp;vigente desde 1970.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Equivale a por lo menos&nbsp;<strong>15 d\u00edas de salario<\/strong>, considerando el de base o aquel que se percibe por d\u00eda laborado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se otorga a los trabajadores de base, de confianza, de planta, sindicalizados, contratados por obra o tiempo determinado, eventuales, comisionistas, agentes de comercio, de seguros, vendedores y otros semejantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No es obligatorio para los trabajadores contratados por honorarios, excepto que exista una subordinaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El&nbsp;<strong>aguinaldo<\/strong>&nbsp;deber\u00e1&nbsp;<strong>pagarse<\/strong>&nbsp;antes del&nbsp;<strong>20 de diciembre<\/strong>, en caso contrario, el empleador podr\u00eda hacerse acreedor a sanciones de 50 a 500 veces la Unidad de Medida y Actualizaci\u00f3n (UMA).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;SAT retiene ISR del aguinaldo, \u00bfen qu\u00e9 casos?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De acuerdo con la Ley Federal del Trabajo, el&nbsp;<strong>aguinaldo<\/strong>&nbsp;s\u00ed genera el pago del&nbsp;<strong>Impuesto Sobre la Renta<\/strong>&nbsp;(ISR), pero no en todos los casos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Servicio de Administraci\u00f3n Tributaria (SAT) retendr\u00e1 el&nbsp;<strong>ISR<\/strong>&nbsp;siempre y cuando el&nbsp;<strong>monto<\/strong>&nbsp;recibido por el trabajador sea&nbsp;<strong>30 veces<\/strong>, o m\u00e1s, la Unidad de Medida y Actualizaci\u00f3n (<strong>UMA<\/strong>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este 2025, la&nbsp;<strong>UMA<\/strong>&nbsp;equivale a&nbsp;<strong>113.14 pesos<\/strong>. Es decir, si el aguinaldo equivale a 3 mil 394.20 pesos o menos ser\u00e1 otorgado de manera \u00edntegra al trabajador.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando la prestaci\u00f3n supere tal monto el SAT le restar\u00e1 los 3 mil 394.20 pesos de UMA y sobre esa cantidad se determinar\u00e1 el ISR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La retenci\u00f3n recaer\u00e1 sobre el empleador para otorgar el monto final, ya con el pago del impuesto, al trabajador.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;\u00bfQu\u00e9 es el ISR?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El&nbsp;<strong>Impuesto Sobre la Renta<\/strong>&nbsp;(ISR) es obligatorio para las personas f\u00edsicas y morales, y corresponde a la diferencia entre el ingreso y las deducciones autorizadas por aquellos gastos realizados en cada ejercicio fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El monto var\u00eda dependiendo el r\u00e9gimen fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En caso de alg\u00fan problema con el pago de esta prestaci\u00f3n se puede acudir a la Procuradur\u00eda Federal de la Defensa del Trabajo (<a href=\"https:\/\/www.profedet.gob.mx\/profedet\/archivos\/Preguntas_frecuentes_AGUINALDO_2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Profedet<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>L\u00f3pez-D\u00f3riga Digital<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:17px\"><strong><i>Toda la informaci\u00f3n que necesitas saber la encuentras en nuestras <\/i><strong style=\"\"><em style=\"font-style: italic;\">redes sociales y canal de <\/em><\/strong><\/strong><a href=\"https:\/\/t.me\/informantemx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Telegram<\/em><\/strong><\/a>. <\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" 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una\u00a0prestaci\u00f3n obligatoria para los trabajadores, que conlleva el pago de ISR a partir de cierta cantidad<\/p>\n","protected":false},"author":1,"featured_media":8790,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":"","jetpack_post_was_ever_published":false},"categories":[9],"tags":[31],"class_list":["post-54454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nacional","tag-nacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aguinaldo 2025: \u00bfCu\u00e1nto te quita de ISR el SAT y a partir de qu\u00e9 cantidades? - Informante.mx<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/informante.mx\/?p=54454\" \/>\n<meta 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