The IMSS pensioners’ Christmas bonus 2025 is one of the most anticipated benefits among retirees in Mexico. More than a tradition, it is a legal right that recognizes a lifetime of contributions to the country’s social‑security system. Understanding this payment helps retirees plan their finances for the holidays and defend their IMSS pension rights if a problem arises.
When the christmas bonus for imss pensioners law 73 is paid
Each year, the Mexican Social Security Institute (IMSS) deposits the Christmas bonus during the first half of November, generally along with the monthly pension payment.In 2025, the payment is scheduled to take place before November 15, according to the official IMSS calendar.
Who has the right to the christmas bonus
All retirees under the Social Security Law of 1973 (Law 73) who receive their pension directly from the IMSS are entitled to this payment.If the pension comes from an AFORE under Law 97, the Christmas bonus is not granted automatically.
How the christmas bonus is calculated
The Christmas bonus calculation corresponds to one month equal to the normal pension value.That is, if your monthly pension is $9,000 MXN, you receive the same amount as a bonus.However, if your pension is proportional or shared, the calculation is adjusted to the percentage you receive monthly.
Requirements to request the christmas bonus
Although payment of the Christmas bonus is automatic, documentation may be required in cases of clarification or complaint.The essential documents are:
- Valid official identification (INE or passport)
- Proof of pension or last pay slip
- Bank statement where the pension is received
- IMSS incident form (for missing payment)
The procedure can be carried out at the corresponding IMSS sub‑office or by phone at 800 623 2323 (option 3 “Pensioners”).
Differences between the christmas bonus and other benefits
It is important to distinguish the Christmas bonus from other benefits such as year‑end support or retroactive payments.The bonus is regulated by law and equals one month of pension, while other payments may result from administrative adjustments or extraordinary benefits.
Consequences of not receiving the christmas bonus
If a pensioner does not receive their Christmas bonus, the IMSS has the obligation to review and correct the error.
In case of unjustified refusal, a formal complaint can be filed with the National Human Rights Commission (CNDH) or the Federal Administrative Court.
Refusing to pay the bonus would violate the IMSS pensioners’ rights recognized in the Social Security Law.
Claim procedure
- Confirm at the bank if no deposit was made.
- Call IMSS (800 623 2323, option 3).
- Attend the nearest sub‑office with identification and pension proof.
- Submit a written claim.
- Wait for resolution or, if appropriate, file a legal appeal.
Practical example:
Mr. Ernesto, retired under Law 73, did not receive his Christmas bonus.He visited his local office with his ID and bank receipt; within ten days IMSS corrected the issue and deposited the full retroactive amount.
Christmas bonus for pensioners under other laws
Under Law 73 IMSS, the Christmas bonus is automatic and equals one monthly payment.Under Law 97 IMSS, managed by AFOREs, the benefit is not guaranteed and depends on each fund’s policy.Therefore, Law 73 IMSS retirees enjoy stronger protection.
Fiscal aspects of the christmas bonus
The fiscal aspects of the Christmas bonus are important.
According to the Fiscal Code of the Federation, this payment is exempt from income tax (ISR) as long as it does not exceed the value of one monthly pension.If the amount is greater, the excess may be subject to ISR.
It is important to declare this income correctly in the annual tax return to avoid discrepancies with the SAT.
Legal references
- Social Security Law (Law 73): Articles 169 to 172 on rights and benefits.
- Fiscal Code of the Federation: Articles 93 and 94 on exempt income.
- Regulation of the Social Security Law: provisions on pension payments.
- Supreme Court jurisprudence: cases affirming pensioners’ right to an annual Christmas bonus.