Aguinaldo and vacation for part time maid

We hired a maid for four hours every other week beginning this month and are trying to determine her aguinaldo. She is paid $200 pesos every other week and will have worked only four days by the end of the year. How do you calculate what is due? Is vacation only due after her full year with us? Thanks for any help and sorry if this has been covered before.

Vacation is due after one year. Aguinaldo for a full-time employee is 15 days pay. Calculate the aquinaldo for a part-time employee as their portion of a full time employee. e.g. somewho works 2 days a week is 40% of full-time. Likewise, for an employee who worked less than a full year use the percentage of the year they worked.

So maid would get 2/12 of 2 weeks wages for aguinaldo as she only worked 2 months of the year. Vacation pay and bonus is after they complete one year and is 6 paid days plus a 25% bonus after the 1st year.

David, excellent advice. Too many times we are advised to treat a part-timer like a full-timer. Of course, one can always be as generous as one cares to.

Thank you all for your help. Two weeks wages is $200 pesos, as she only comes once every two weeks...$33 pesos?

This from www.rollybrook.com may be more clear:

The aguinaldo must be paid on or before the 20th of December. The aguinaldo must be paid in cash; gifts, Christmas baskets, and other presents do not fulfill the requirement.

The aguinaldo must equal 15 days of salary. To calculate the amount for a part-time employee, divide the number of days worked during the year past by 365. Multiply that figure by 15 x the daily salary to determine the amount of the aguinaldo.

Examples:

If you have an employee who works one day a week for $50 pesos:
52/365 x 15 x 50 = $106.85 pesos

If the worker is paid by the week and has worked a full year, use a multiplier of 2.14 to make the math easier. If the worker is paid $500 pesos per week, then it is $500 x 2 .14 = $1070 pesos

If the weekly worker has not worked a full year, divide the number of weeks worked by 52.14 x 15 x the daily salary (weekly salary divided by 7) to determine the amount of the aguinaldo.

Difference is not always clear but has to do with subordination, direction of the manner and hours of work done and if the person has a company or is registered with the tax authorities and regularly services other clients. There is no clear line at times.

Most of the Mexican economy is informal and the government looks the other way. It would be bad press to hit the little guys when the politicians and big business make millions and evade taxes.

CanuckBob wrote:Spencer, if maids and gardeners are "working under the table" and not paying taxes or declaring any income do they have any protection? If so, wouldn't they open themselves up to tax evasion prosecution? Just curious.

If someone makes less than 971 pesos a week, there is no income tax due. If they make 1707 pesos per week, the income tax due would be about 57 pesos. Reality check, the average wages paid for Jalisco are 220 pesos per day according to INEGI. That's the average, including the ones with huge earnings. The average person in Mexico pays in to support the system through whatever they buy that is subject to the 16% IVA.

If they are employed by a corporation, e.g. Walmart, Costco, Honda, Nissan, H-P, the employer pays the taxes and IMSS.

David wrote:If they are employed by a corporation, e.g. Walmart, Costco, Honda, Nissan, H-P, the employer pays the taxes and IMSS.

That entirely depends on how much they earn. Below a certain wage level they pay nothing to IMSS, above that they start paying a percentage based on what they earn. And that goes for large and small businesses.

At what level of income does that commence?