IMSS. CFDI. SAT. Mexican payroll, owned.
Mexican payroll demands a live CFDI Nómina engine with real-time SAT digital payroll receipt filing, multi-pillar IMSS social insurance with integrated salary base (SBC) calculation, 5% INFONAVIT housing fund, AFORE retirement contributions, mandatory aguinaldo (15 days), PTU profit-sharing (10% of profits), prima vacacional, and asimilados a salarios compliance risk. Most providers handle two of these correctly. Mercans handles all of them — on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- ISR top rate
- 35% above MXN 3.27M/yr
- IMSS Employer
- ~21% (varies by SBC)
- INFONAVIT (ER)
- 5% of integrated salary
- AFORE (ER)
- 2% of integrated salary
- SBC Cap
- 25 UMA/day (~MXN 2,758/day)
- IMSS Monthly Deadline
- 17th of following month
- PTU (Profit Sharing)
- 10% of taxable profit, max 3mo
- Christmas Bonus (Aguinaldo)
- 15 days min salary
- Vacation Premium
- 25% of vacation pay
- Minimum Wage (2025)
- MXN 278.80/day
Getting Mexico payroll “mostly right” is the most expensive mistake
CFDI Nómina Filing Compliance
Every payroll payment requires a CFDI Nómina (XML digital receipt) submitted to SAT before or at the time of payment. Late, incorrect, or missing CFDIs are automatically detected by SAT’s pre-filled annual income tax return.
SBC Integration — Understated IMSS Base
IMSS contributions must be calculated on the Salario Base de Cotización (SBC), which integrates the daily salary with aliquot portions of all variable income: aguinaldo (15 days ÷ 365), prima vacacional, and other variable components. Employers who calculate IMSS solely on the ordinary daily wage — without integrating variable payments — underpay IMSS contribution.
PTU — Profit Sharing Calculation
PTU (Participación de los Trabajadores en las Utilidades) mandates that 10% of taxable profits be distributed to employees annually, due by 31 May (employer companies) or 30 April (individuals). PTU is split 50% equally among employees and 50% proportional to days worke.
Asimilados a Salarios — Misclassification Risk
Asimilados a salarios is a fiscal regime that treats fee income as salary for ISR purposes, avoiding IMSS and LFT obligations. It is commonly used for board members, shareholders, and fee-based professionals.
The three types of providers who struggle with Mexico
Route through local nómina partners. No direct CFDI generation or SAT filing capability. IMSS SBC integration and PTU calculation typically handled by local contador with manual data inputs.
- ×Partner CFDI
- ×Manual SBC
- ×Contador dependency
Mexican HR platforms (COI, NOI, Aspel-NOI, Contpaq) require local payroll staff to operate. CFDI integration exists but SBC updates, PTU provisioning, and asimilados handling require customer configuration.
- ×Domestic software
- ×Customer-operated
- ×Manual SBC update
Fully managed nómina with native CFDI Nómina SAT filing, SBC-integrated IMSS calculation, INFONAVIT and AFORE remittance, ISR with Subsidio al Empleo, and aguinaldo/PTU/prima vacacional provisioning — all in-platform.
- ×Native CFDI
- ×SBC automated
- ×PTU + aguinaldo managed
The only provider that closes every gap
From CFDI Nómina real-time SAT filing to SBC-integrated IMSS, INFONAVIT and AFORE, ISR annual adjustment, and PTU provisioning — Mercans owns every layer of Mexican payroll on a single contract.
G2N Nova™ — Native CFDI Nómina Engine
Mercans’ proprietary G2N Nova™ engine generates a CFDI Nómina XML for every pay event, submitted to SAT in real time via PAC (Proveedor Autorizado de Certificación). IMSS contributions are calculated on the fully integrated SBC — including aliquot portions of aguinaldo and prima vacacional — eliminating the most common IMSS audit finding. The December Ajuste Anual ISR and Subsidio al Empleo are applied automatically.
Mexico-based nómina specialists
Mercans operates a Mexico-resident payroll team of nómina specialists with expertise in CFDI, IMSS SBC audits, PTU calculation, asimilados risk, and LFT compliance. Support in Spanish, named account managers, and embedded SAT/IMSS audit defence capability.
LFPDPPP & SAT data compliance
Mexican payroll data is governed by the Ley Federal de Protección de Datos Personales en Posesión de los Particulares (LFPDPPP). SAT requires employee RFC (Registro Federal de Contribuyentes) and CURP numbers for all CFDI Nómina filings. Mercans holds BCR approval, ISO 27701, SOC 1 & 2, and ISO 27017/27018. Zero security breaches since inception.
Where Mercans wins on every Mexico-specific capability
Each row is a Mexico payroll capability. Each cell shows native coverage as a fill bar — full = native in-platform, half = partial / manual workaround, empty = gap.
Mexico Capability Coverage · 10 dimensions
XML per pay event · PAC certification · cancellations
Aguinaldo + prima vacacional aliquots included
Monthly housing fund + retirement contributions
10% profits · 31 May · IMSS + ISR on payment
15-day min · SBC integration · ISR partial exemption
Annual reconciliation · Subsidio al Empleo applied
SAT + IMSS audit triggers · reclassification test
ZLFN MX$419.88/day · SBC floor correct per zone
Same-day enrollment before first pay · exit processing
RFC + CURP · SAT data handling
Every rate. Every cap. Every obligation.
Mexico’s 2025–26 payroll framework combines IMSS multi-pillar social insurance on the integrated SBC, 5% INFONAVIT housing fund, AFORE retirement, ISR progressive income tax up to 35%, CFDI Nómina digital filing, and mandatory annual payments (aguinaldo, PTU, prima vacacional). Mercans tracks every SAT and IMSS update without manual reconfiguration.
Mexico · Rate & Compliance Dashboard
Live 2025–26Salario Base de Cotización (SBC) Integration
SBC must incorporate the aliquot daily value of all variable payments: aguinaldo (15 days ÷ 365 = 0.0411/day), prima vacacional (vacation days × 25% ÷ 365), and overtime premiums. SBC is capped at 25 UMA per day for most IMSS pillars.
→ SBC = daily wage + aliquot of aguinaldo + prima vacacional + variables · cap 25 UMASubsidy for Employment (Subsidio al Empleo)
Employees earning below approximately MXN 9,081/month are entitled to the Subsidio al Empleo — a monthly credit that reduces or eliminates their ISR liability. For minimum-wage workers the Subsidio may exceed the ISR calculated, requiring the employer to pay the difference to the employee. Employers recover this via their monthly SAT ISR return.
→ Subsidio al Empleo — applied to employees earning <~MX$9,081/moAguinaldo ISR Exemption
The aguinaldo benefits from a partial ISR exemption: the first 30 UMA days equivalent (approximately MXN 8,364 in 2025) is exempt. The amount above this threshold is taxed at the employee’s marginal ISR rate. Aguinaldo is subject to IMSS via SBC integration but excluded from the INFONAVIT and AFORE contribution base.
→ Aguinaldo ISR-exempt up to 30 UMA days equivalent · IMSS via SBC integrationIMSS Inspection Cycle
IMSS conducts annual programas de verificación and targeted audits (revisiones de gabinete) focused on SBC integration errors and undeclared workers. An SBC understatement finding generates a liquidation covering the contribution difference, actualization factor, and surcharges of 1.13% per month. A five-year statute of limitations applies.
→ IMSS audit: SBC understatement + 5-year lookback + 1.13%/mo surchargeSee your real Mexico payroll cost in real time
IMSS employer and employee contributions, INFONAVIT 5%, AFORE, and ISR income tax — calculated live as you move the slider.
Mexico Payroll Cost Calculator
LIVEWhat only Mexico experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides — but appear in every audit and labour inspection we’ve encountered in Mexico over 20 years.
CFDI Nómina
XML digital payroll receipt generated per payment event and submitted to SAT via PAC (Proveedor Autorizado de Certificación). Covers ordinary salary, overtime, PTU, aguinaldo, and cancellations. Employees receive digital tax receipts automatically. Required for every payment — missing or late CFDIs are auto-detected by SAT.
IMSS & SBC Integration
IMSS multi-pillar contributions calculated on the fully integrated Salario Base de Cotización (SBC), which includes aliquot portions of aguinaldo (15 days ÷ 365) and prima vacacional. Risk class (Riesgo de Trabajo) applies per employer classification. SBC is capped at 25 UMA per day. Monthly SUA filing due by the 17th.
INFONAVIT & AFORE
INFONAVIT housing fund at 5% of SBC remitted monthly to worker's housing sub-account, capped at 25 UMA/day. AFORE SAR retirement contributions at 2% employer plus 1.125% employee remitted to individual AFORE accounts. Both calculated on the same SBC base as IMSS contributions.
Aguinaldo & Prima Vacacional
Mandatory aguinaldo minimum 15 days salary provisioned monthly and paid by 20 December. Prima vacacional at 25% minimum applied to vacation pay. Both integrated into SBC aliquots for IMSS. Aguinaldo ISR-exempt up to 30 UMA days equivalent (approximately MXN 8,364 in 2025); excess taxed at marginal ISR rate.
One workforce. Two entirely different compliance tracks.
Mexican payroll divides into two compliance tracks: LFT employees subject to full IMSS, INFONAVIT, AFORE, and LFT entitlements, and asimilados a salarios — professionals whose fee income is treated as salary for ISR but without IMSS or LFT obligations, carrying misclassification risk under SAT and IMSS scrutiny.
Parallel Compliance Engines
(Ley Federal del Trabajo)
IMSS multi-pillar (~21% ER + ~2.25% EE) calculated on integrated SBC including aliquot portions of aguinaldo and prima vacacional. Risk class (Riesgo de Trabajo) applied per employer IMSS classification. Monthly SUA filing.
INFONAVIT 5% + AFORE 2% ER INFONAVIT housing fund contributions remitted monthly to worker’s housing sub-account. AFORE SAR 2% (employer) + 1.125% (employee) remitted to worker’s retirement account.
ISR progressive 1.92–35% withheld monthly via SAT Art. 96 LISR tables. Subsidio al Empleo applied for low earners. Ajuste Anual ISR (December true-up) reconciles year-to-date withholding.
Aguinaldo (15 days min) + PTU (10%) aguinaldo provisioned monthly at 1/24 of biweekly gross, paid by 20 December. PTU provisioned monthly at 10% of estimated taxable profit share, paid by 31 May.
CFDI Nómina per payment XML digital receipt generated and stamped by PAC, submitted to SAT on every pay event. Employees receive digital comprobante. Cancellation CFDIs issued on corrections.
(Fiscal Salary Assimilation)
No IMSS, INFONAVIT, or AFORE asimilados a salarios is a fiscal regime treating fee income as salary for ISR purposes only. No LFT employment relationship is created and no social security or housing fund obligations apply.
ISR at schedule rate same ISR progressive tables apply as for employees. CFDI Nómina is generated with the ‘asimilados a salarios’ income type flag. Annual declaration may be required if income exceeds thresholds.
SAT/IMSS reclassification risk if the engagement shows employment characteristics (fixed hours, exclusive client, subordination, personal service), SAT or IMSS may reclassify to employment. This triggers retrospective IMSS, INFONAVIT, AFORE, and LFT entitlements.
Eligible recipients board members, shareholders, professional fee earners, and specific categories listed in Art. 94 LISR. Personal service contracts (honorarios) for professionals outside these categories should not use asimilados treatment.
CFDI Nómina still required asimilados payments require a CFDI with Nómina complement, identifying the income type as ‘asimilados a salarios’. Failure to issue CFDI results in the same SAT fines as for regular salary payments.
Mexico payroll compliance calendar
Key SAT, IMSS, INFONAVIT, and LFT deadlines for 2025–26.
2025
Minimum Wage Annual Revision
General minimum wage rises to MXN 278.80/day and ZLFN (northern border) to MXN 419.88/day. UMA (Unidad de Medida y Actuación) also updated annually by INEGI. IMSS SBC floors and caps indexed to UMA must be updated in payroll systems before the January payroll run.
month
IMSS Monthly SUA Payment
IMSS bimonthly or monthly contributions (depending on employer size) due by the 17th of the following month. SUA (Sistema Único de Autodeterminación) file generated from payroll and submitted online. Any IMSS alta/baja (enroll/unenroll) events must be reported within 5 working days of occurrence.
2026
PTU Distribution Deadline
PTU (Participación de los Trabajadores en las Utilidades) for fiscal year 2025 must be distributed to eligible employees by 31 May 2026 (companies). Split 50% equally among all employees and 50% proportional to days worked. ISR applies with a special annual cumulation calculation.
2026
IMSS April–May Payment
Second bimonthly IMSS payment covers April and May contributions for employers on the bimonthly schedule. Covers the annual IMSS risk class (prima de riesgo de trabajo) premium anniversary period. Employers whose accident rates changed must update their risk class.
Mexico is one market.
Mercans covers all of Latin America on one platform.
From Mexico to Brazil, Colombia, Argentina, Chile, and beyond — Mercans delivers native payroll across every major Latin American jurisdiction on a single contract, with consolidated multi-country reporting and a single point of contact.
covered
1 contract
consolidation
Latin America
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that SAT, IMSS, INFONAVIT, AFORE, STPS expect to receive.
