{"id":15624,"date":"2024-08-15T10:51:58","date_gmt":"2024-08-15T13:51:58","guid":{"rendered":"https:\/\/europortage.com\/?p=15624"},"modified":"2026-07-23T17:21:03","modified_gmt":"2026-07-23T20:21:03","slug":"mastering-payroll-in-mexico-calculating-imss-and-employer-social-contributions","status":"publish","type":"post","link":"https:\/\/europortage.com\/fr\/mastering-payroll-in-mexico-calculating-imss-and-employer-social-contributions\/","title":{"rendered":"How Much Does It Cost to Hire Someone in Mexico? Employer Payroll Taxes Explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15624\" class=\"elementor elementor-15624\" data-elementor-post-type=\"post\">\n\t\t\t\t<section class=\"elementor-element elementor-element-60ed314 e-con-full e-flex e-con e-parent\" data-id=\"60ed314\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb0678e e-con-full e-flex e-con e-child\" data-id=\"cb0678e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0df64d9 elementor-widget-mobile__width-inherit scrollcon elementor-widget elementor-widget-table-of-contents\" data-id=\"0df64d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h6 class=\"elementor-toc__header-title\">\n\t\t\t\tHow Much Does It Cost to Hire Someone in Mexico? Employer Payroll Taxes Explained\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__0df64d9\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2b0873 e-con-full e-flex e-con e-child\" data-id=\"b2b0873\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b219789 elementor-widget elementor-widget-text-editor\" data-id=\"b219789\" data-element_type=\"widget\" data-e-type=\"widget\" top=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Managing payroll in Mexico requires more than calculating gross salary and withholding income tax. Employers must fund several mandatory social security, retirement, housing and state-level obligations.<\/p><p>However, each employer contribution follows its own calculation rules.<\/p><p>Some contributions use the employee&rsquo;s Salario Base de Cotizaci\u00f3n (SBC). Others depend on the Unidad de Medida y Actualizaci\u00f3n (UMA). In addition, the employer contribution for Cesant\u00eda y Vejez now varies according to the employee&rsquo;s salary band.<\/p><p>Therefore, international employers need to understand both the applicable rates and the calculation bases behind them.<\/p><p>This guide explains employer contributions in Mexico, the main payroll concepts and the calculation process. It also provides a practical example to help employers estimate their real employment costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eab5776 elementor-position-top elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"eab5776\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/europortage.com\/uma-value-for-2026\/\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/Group-188.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20088\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/europortage.com\/uma-value-for-2026\/\" target=\"_blank\">Key Takeaways<\/a><\/h3><p class=\"elementor-image-box-description\"><li> Employer contributions in Mexico include IMSS insurance branches, retirement contributions, INFONAVIT and state payroll taxes. <br>\n<li>The Salario Base de Cotizaci\u00f3n (SBC) forms the calculation base for many social security contributions.\n<li>The UMA value for 2026 is MXN 117.31 per day from February 1, 2026. <br> \n<li> Employer payroll costs generally represent 25\u201340% above gross salary, depending on salary level, benefits, occupational risk and state payroll tax.<br>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2eb27 elementor-widget elementor-widget-image\" data-id=\"5f2eb27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"474\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/08\/Rectangle-154-_1_-1024x474.webp\" class=\"attachment-large size-large wp-image-21347\" alt=\"\" srcset=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/08\/Rectangle-154-_1_-1024x474.webp 1024w, https:\/\/europortage.com\/wp-content\/uploads\/2024\/08\/Rectangle-154-_1_-300x139.webp 300w, https:\/\/europortage.com\/wp-content\/uploads\/2024\/08\/Rectangle-154-_1_-768x356.webp 768w, https:\/\/europortage.com\/wp-content\/uploads\/2024\/08\/Rectangle-154-_1_.webp 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff4a55 elementor-widget elementor-widget-heading\" data-id=\"3ff4a55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Are Employer Contributions in Mexico?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f8553 elementor-widget elementor-widget-text-editor\" data-id=\"20f8553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2938\" data-end=\"3062\">Employer contributions in Mexico are mandatory payroll costs paid by the employer in addition to an employee&rsquo;s gross salary.<\/p><p data-start=\"3064\" data-end=\"3253\">These contributions finance Mexico&rsquo;s social security, healthcare, retirement and housing systems. Employers also pay a state-level payroll tax known as the <strong data-start=\"3220\" data-end=\"3252\">Impuesto Sobre N\u00f3minas (ISN)<\/strong>.<\/p><p data-start=\"3255\" data-end=\"3356\">The <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Instituto Mexicano del Seguro Social<\/span><\/span> manages the mandatory social security system known as IMSS.<\/p><p data-start=\"3358\" data-end=\"3578\">The mandatory IMSS system includes five principal insurance branches: Work Risk, Health and Maternity, Disability and Life, Retirement and Old Age, and Childcare and Social Benefits.<\/p><p data-start=\"3580\" data-end=\"3664\">Therefore, the cost of hiring an employee in Mexico exceeds the agreed gross salary.<\/p><p data-start=\"3666\" data-end=\"3695\">An employer may need to fund:<\/p><p data-start=\"4230\" data-end=\"4319\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fe0d9c e-grid e-con-full e-con e-child\" data-id=\"7fe0d9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa0a80 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"2aa0a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Work Risk Insurance<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f96ffd6 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"f96ffd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Health and Maternity Insurance<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e98428 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"8e98428\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Disability and Life Insurance<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23fa37f elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"23fa37f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Retirement Insurance<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a041c0 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"8a041c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Cesant\u00eda en Edad Avanzada y Vejez<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-068700e elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"068700e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Childcare and Social Benefits<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efc4474 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"efc4474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">INFONAVIT<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ccfca6 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"4ccfca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2024\/02\/checked-1.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-20072\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">State Payroll Tax (ISN)<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e2077b elementor-widget elementor-widget-text-editor\" data-id=\"2e2077b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The employee may also contribute to certain social security branches. However, the employer withholds the employee portion through payroll.<\/p><p data-start=\"4049\" data-end=\"4228\">For international companies, this distinction matters. <strong data-start=\"4104\" data-end=\"4228\">Employer contributions represent an additional employment cost. Employee contributions reduce the employee&rsquo;s net salary.<\/strong><\/p><p data-start=\"4230\" data-end=\"4319\">Understanding both sides helps companies calculate the real cost of employment in Mexico.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6180e9 elementor-widget elementor-widget-heading\" data-id=\"c6180e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payroll Concepts Employers Must Understand<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c35d823 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c35d823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4367\" data-end=\"4481\">Before calculating employer contributions in Mexico, employers must understand three fundamental payroll concepts.<\/p><p data-start=\"4483\" data-end=\"4576\">These are the <strong data-start=\"4497\" data-end=\"4504\">UMA<\/strong>, the <strong data-start=\"4510\" data-end=\"4540\">Salario Base de Cotizaci\u00f3n<\/strong>, and the <strong data-start=\"4550\" data-end=\"4575\">Factor de Integraci\u00f3n<\/strong>.<\/p><h2 data-section-id=\"vzf9gd\" data-start=\"4578\" data-end=\"4619\">\u00a0<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e137b elementor-widget elementor-widget-heading\" data-id=\"f8e137b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Is Unidad de Medida y Actualizaci\u00f3n (UMA) in Mexico?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-151934e elementor-widget elementor-widget-text-editor\" data-id=\"151934e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong data-fg-dlz479=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:155:21:8542:49:e:strong:t\" data-fgid-dlz479=\":rp9:\">Unidad de Medida y Actualizaci\u00f3n<\/strong>, commonly called UMA, is an economic reference unit used throughout Mexican legislation. <a href=\"https:\/\/www.inegi.org.mx\/temas\/uma\/\">Instituto Nacional de Estad\u00edstica y Geograf\u00eda (INEGI)<\/a> updates the <a href=\"https:\/\/europortage.com\/uma-value-for-2026\/\">UMA<\/a> annually.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbb2c8e elementor-widget elementor-widget-html\" data-id=\"bbb2c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.uma-wrapper {\r\n    width: 100%;\r\n    display: grid;\r\n    grid-template-columns: repeat(3, 1fr);\r\n    gap: 20px;\r\n    margin: 20px 0;\r\n}\r\n\r\n.uma-card {\r\n    background: #3E539D;\r\n    border-radius: 18px;\r\n    min-height: 155px;\r\n    padding: 25px 20px;\r\n    box-sizing: border-box;\r\n\r\n    display: flex;\r\n    flex-direction: column;\r\n    align-items: center;\r\n    justify-content: center;\r\n\r\n    text-align: center;\r\n}\r\n\r\n.uma-title {\r\n    font-family: \"Century Gothic\", CenturyGothic, AppleGothic, sans-serif;\r\n    font-size: 16px;\r\n    font-weight: 400;\r\n    color: #FFFFFF;\r\n    margin: 0 0 8px;\r\n}\r\n\r\n.uma-value {\r\n    font-family: \"Futura PT\", Futura, \"Century Gothic\", sans-serif;\r\n    font-size: 30px;\r\n    line-height: 1.2;\r\n    font-weight: 700;\r\n    font-style: italic;\r\n    color: #FFF200;\r\n    margin: 0 0 10px;\r\n}\r\n\r\n.uma-date {\r\n    font-family: \"Century Gothic\", CenturyGothic, AppleGothic, sans-serif;\r\n    font-size: 13px;\r\n    font-weight: 400;\r\n    color: #FFFFFF;\r\n    margin: 0;\r\n}\r\n\r\n\/* Tablet *\/\r\n@media (max-width: 850px) {\r\n    .uma-wrapper {\r\n        gap: 14px;\r\n    }\r\n\r\n    .uma-value {\r\n        font-size: 24px;\r\n    }\r\n\r\n    .uma-title {\r\n        font-size: 14px;\r\n    }\r\n}\r\n\r\n\/* Mobile *\/\r\n@media (max-width: 650px) {\r\n    .uma-wrapper {\r\n        grid-template-columns: 1fr;\r\n        gap: 14px;\r\n    }\r\n\r\n    .uma-card {\r\n        min-height: 145px;\r\n    }\r\n\r\n    .uma-value {\r\n        font-size: 28px;\r\n    }\r\n}\r\n<\/style>\r\n\r\n<div class=\"uma-wrapper\">\r\n\r\n    <div class=\"uma-card\">\r\n        <p class=\"uma-title\">Daily UMA<\/p>\r\n        <p class=\"uma-value\">MXN 117.31<\/p>\r\n        <p class=\"uma-date\">from Feb 1, 2026<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"uma-card\">\r\n        <p class=\"uma-title\">Monthly UMA<\/p>\r\n        <p class=\"uma-value\">MXN 3,566.22<\/p>\r\n        <p class=\"uma-date\">from Feb 1, 2026<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"uma-card\">\r\n        <p class=\"uma-title\">Annual UMA<\/p>\r\n        <p class=\"uma-value\">MXN 42,794.64<\/p>\r\n        <p class=\"uma-date\">from Feb 1, 2026<\/p>\r\n    <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf504a elementor-widget elementor-widget-text-editor\" data-id=\"3cf504a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-gray-700 leading-relaxed mb-3\" data-fg-dlz494=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:174:15:9731:352:e:p:tet\" data-fgid-dlz494=\":rpo:\">The UMA matters because Mexican payroll rules use it for several contribution limits and calculation thresholds. For example, the Health and Maternity contribution on salary excess uses a threshold based on\u00a0<strong data-fg-dlz496=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:177:38:10037:26:e:strong:t\" data-fgid-dlz496=\":rpp:\">three UMA<\/strong>.<\/p><p class=\"text-gray-700 leading-relaxed mb-3\" data-fg-dlz499=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:179:15:10098:188:e:p:tet\" data-fgid-dlz499=\":rpq:\">In addition, the SBC has a statutory maximum of\u00a0<strong data-fg-dlz4101=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:180:65:10213:23:e:strong:t\" data-fgid-dlz4101=\":rpr:\">25 UMA<\/strong>\u00a0under the Social Security Law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f248b55 elementor-widget elementor-widget-heading\" data-id=\"f248b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Is Salario Base de Cotizaci\u00f3n (SBC) in Mexico?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54bdef0 elementor-widget elementor-widget-text-editor\" data-id=\"54bdef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-gray-700 leading-relaxed mb-3\" data-fg-dlz4117=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:196:17:11256:397:e:p:tet\" data-fgid-dlz4117=\":rq3:\">The\u00a0<strong data-fg-dlz4119=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:197:23:11329:43:e:strong:t\" data-fgid-dlz4119=\":rq4:\">Salario Base de Cotizaci\u00f3n<\/strong>, or SBC, is the contribution salary used for Mexican social security calculations. It does not necessarily equal the employee&rsquo;s base salary. Instead, the SBC considers salary and applicable integrated compensation elements.<\/p><p class=\"text-gray-700 leading-relaxed mb-0\" data-fg-dlz4122=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:201:17:11670:269:e:p:t\" data-fgid-dlz4122=\":rq5:\">Depending on the compensation structure, these elements may include regular payments, commissions and other benefits that integrate into the contribution salary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f428a8 elementor-widget elementor-widget-heading\" data-id=\"4f428a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Details of Employer Contributions in Mexico<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9427628 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9427628\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"8212\" data-end=\"8275\">Employer contributions in Mexico do not follow one single rate.<\/p><p data-start=\"8277\" data-end=\"8364\">Instead, employers must calculate several insurance and payroll obligations separately.<\/p><p data-start=\"8366\" data-end=\"8429\">The following table summarizes the main employer payroll costs.<\/p><p data-start=\"3315\" data-end=\"3371\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ecc9e elementor-widget elementor-widget-html\" data-id=\"86ecc9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.imss-table-wrapper {\r\n  width: 100%;\r\n  overflow-x: auto;\r\n  margin: 24px 0;\r\n  font-family: \"Century Gothic\", CenturyGothic, AppleGothic, sans-serif;\r\n}\r\n\r\n.imss-table {\r\n  width: 100%;\r\n  min-width: 920px;\r\n  border-collapse: collapse;\r\n  border: 1px solid #cfd5df;\r\n  color: #0b1f3a;\r\n  background: #ffffff;\r\n}\r\n\r\n.imss-table thead th {\r\n  background: #3e539d;\r\n  color: #ffffff;\r\n  font-family: \"Futura PT\", Futura, \"Century Gothic\", sans-serif;\r\n  font-size: 16px;\r\n  font-weight: 700;\r\n  text-align: left;\r\n  padding: 18px 20px;\r\n  border: 1px solid #2f407d;\r\n}\r\n\r\n.imss-table tbody td {\r\n  font-size: 16px;\r\n  line-height: 1.35;\r\n  padding: 17px 20px;\r\n  border: 1px solid #cfd5df;\r\n  vertical-align: middle;\r\n}\r\n\r\n.imss-table tbody tr:nth-child(even) {\r\n  background: #f7f7f8;\r\n}\r\n\r\n.imss-table tbody td:first-child {\r\n  font-weight: 700;\r\n  color: #001a3a;\r\n}\r\n\r\n.imss-table .rate {\r\n  color: #3e539d;\r\n  font-weight: 700;\r\n}\r\n\r\n@media (max-width: 768px) {\r\n  .imss-table thead th,\r\n  .imss-table tbody td {\r\n    font-size: 14px;\r\n    padding: 14px 16px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"imss-table-wrapper\">\r\n  <table class=\"imss-table\">\r\n    <thead>\r\n      <tr>\r\n        <th>Contribution<\/th>\r\n        <th>Frequency<\/th>\r\n        <th>Employer Rate<\/th>\r\n        <th>Calculation Base<\/th>\r\n        <th>Paid By<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n    <tbody>\r\n      <tr>\r\n        <td>Work Risk Insurance<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">0.54355% \u2013 7.58875% *<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Health &amp; Maternity \u2013 Fixed Fee<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">20.40%<\/span><\/td>\r\n        <td>UMA-based amount<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Health &amp; Maternity \u2013 Cash Benefits<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">0.70%<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Medical Expenses for Pensioners<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">1.05%<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Health &amp; Maternity \u2013 Excess<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">1.10%<\/span><\/td>\r\n        <td>SBC excess above 3 UMA<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Disability &amp; Life<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">1.75%<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Retirement<\/td>\r\n        <td>Bimonthly<\/td>\r\n        <td><span class=\"rate\">2.00%<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Cesant\u00eda y Vejez (CEAV)<\/td>\r\n        <td>Bimonthly<\/td>\r\n        <td><span class=\"rate\">3.15% \u2013 7.513% in 2026<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Childcare &amp; Social Benefits<\/td>\r\n        <td>Monthly<\/td>\r\n        <td><span class=\"rate\">1.00%<\/span><\/td>\r\n        <td>SBC<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>INFONAVIT<\/td>\r\n        <td>Bimonthly<\/td>\r\n        <td><span class=\"rate\">5.00%<\/span><\/td>\r\n        <td>Applicable salary base<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>State Payroll Tax (ISN)<\/td>\r\n        <td>State rules<\/td>\r\n        <td><span class=\"rate\">Varies by state<\/span><\/td>\r\n        <td>Taxable payroll<\/td>\r\n        <td>Employer<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55a06d4 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"55a06d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4330\" data-end=\"4549\">* The exact Work Risk rate depends on the employer&rsquo;s risk classification and applicable premium.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-014db54 e-con-full e-flex e-con e-child\" data-id=\"014db54\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d86e72 elementor-view-stacked elementor-position-inline-start elementor-widget__width-inherit elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5d86e72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t Need Help Navigating Mexicon Payroll?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEuroportage simplifies compliance, payroll, and hiring so you can focus on building your team.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fce4fab elementor-widget elementor-widget-spacer\" data-id=\"fce4fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ded37f elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"0ded37f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.com\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4a1c7 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"db4a1c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.com\/project\/employer-of-record\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View EOR services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2891a elementor-widget elementor-widget-heading\" data-id=\"ee2891a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Breaking Down IMSS Contributions by Insurance Category<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f74471 elementor-widget elementor-widget-heading\" data-id=\"9f74471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Work Risk Insurance \u2014 Riesgos de Trabajo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec6459c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"ec6459c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Work Risk Insurance covers occupational accidents and work-related illnesses. The employer pays the entire contribution. However, the applicable rate depends on the company&rsquo;s risk classification and experience. Employers should never apply a generic Work Risk rate without confirming the company&rsquo;s classification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b41df elementor-widget elementor-widget-html\" data-id=\"e6b41df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.risk-table-wrapper {\r\n  width: 100%;\r\n  max-width: 560px;\r\n  margin: 20px 0;\r\n  font-family: \"Century Gothic\", CenturyGothic, AppleGothic, sans-serif;\r\n}\r\n\r\n.risk-table {\r\n  width: 100%;\r\n  border-collapse: collapse;\r\n  border: 1px solid #cfd5df;\r\n  color: #0b1f3a;\r\n  background: #ffffff;\r\n}\r\n\r\n.risk-table thead th {\r\n  background: #f2f3f6;\r\n  color: #0b1f3a;\r\n  font-family: \"Futura PT\", Futura, \"Century Gothic\", sans-serif;\r\n  font-size: 16px;\r\n  font-weight: 700;\r\n  text-align: left;\r\n  padding: 16px 20px;\r\n  border: 1px solid #cfd5df;\r\n}\r\n\r\n.risk-table tbody td {\r\n  font-size: 16px;\r\n  line-height: 1.3;\r\n  padding: 16px 20px;\r\n  border: 1px solid #cfd5df;\r\n  vertical-align: middle;\r\n}\r\n\r\n.risk-table tbody tr:nth-child(even) {\r\n  background: #f7f7f8;\r\n}\r\n\r\n.risk-table tbody td:first-child {\r\n  color: #3e539d;\r\n  font-weight: 700;\r\n}\r\n\r\n.risk-table tbody td:last-child {\r\n  color: #0b1f3a;\r\n  font-weight: 700;\r\n}\r\n\r\n@media (max-width: 600px) {\r\n  .risk-table-wrapper {\r\n    max-width: 100%;\r\n  }\r\n\r\n  .risk-table thead th,\r\n  .risk-table tbody td {\r\n    font-size: 14px;\r\n    padding: 13px 16px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"risk-table-wrapper\">\r\n  <table class=\"risk-table\">\r\n    <thead>\r\n      <tr>\r\n        <th>Risk Class<\/th>\r\n        <th>Average Premium<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n\r\n    <tbody>\r\n      <tr>\r\n        <td>Class I<\/td>\r\n        <td>0.54355%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Class II<\/td>\r\n        <td>1.13065%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Class III<\/td>\r\n        <td>2.59840%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Class IV<\/td>\r\n        <td>4.65325%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Class V<\/td>\r\n        <td>7.58875%<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ce694 elementor-widget elementor-widget-heading\" data-id=\"27ce694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Health and Maternity Insurance \u2014 Enfermedades y Maternidad<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07ade95 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"07ade95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Health and Maternity Insurance finances healthcare and maternity-related social security protection. However, this insurance contains\u00a0<strong data-fg-dlz4261=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:385:64:24272:47:e:strong:t\" data-fgid-dlz4261=\":rvo:\">several calculation components<\/strong>. Combining them into one generic IMSS rate can create payroll errors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f05904 e-grid e-con-full e-con e-child\" data-id=\"1f05904\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb7a149 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"bb7a149\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Fixed Fee \u2014 Cuota Fija<\/h3><p class=\"elementor-image-box-description\"><br>Base: UMA-based reference <br> \nPercentage: 20,40% <br>\n<br><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4a969b elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"c4a969b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Additional on Salary Above 3 UMA<\/h3><p class=\"elementor-image-box-description\"><br> Base: SBC excess above 3 UMA<br>\nPercentage: 1,10%<br><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-436da90 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"436da90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Cash Benefits \u2014 Prestaciones en Dinero<\/h3><p class=\"elementor-image-box-description\"><br> Base: SBC <br>\nPercentage: 0,70%<br><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25cade2 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"25cade2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Medical Expenses for Pensioners<\/h3><p class=\"elementor-image-box-description\"><br> Base: SBC<br>\nPercentage: 1,05%<br><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcafc65 elementor-widget elementor-widget-heading\" data-id=\"dcafc65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disability and Life Insurance \u2014 Invalidez y Vida<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca7de7 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9ca7de7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em data-fg-dlz4285=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:414:19:26767:25:e:em:t\" data-fgid-dlz4285=\":r10n:\">Invalidez y Vida<\/em>\u00a0provides financial protection when an insured employee experiences a qualifying disability, and protection for eligible beneficiaries in the event of death. The employer contribution is\u00a0<strong data-fg-dlz4288=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:416:48:27015:33:e:strong:t\" data-fgid-dlz4288=\":r10o:\">1.75% of the SBC<\/strong>. Employees also fund an employee portion through payroll withholding. However, the 1.75% rate represents the employer component.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da41131 elementor-widget elementor-widget-heading\" data-id=\"da41131\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Retirement Insurance \u2014 Retiro<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcbe417 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"bcbe417\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Retiro branch finances the employee&rsquo;s retirement savings. The employer contributes\u00a0<strong data-fg-dlz4301=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:429:19:27932:30:e:strong:t\" data-fgid-dlz4301=\":r10u:\">2% of the SBC<\/strong>. Retirement and related RCV obligations operate on a\u00a0<strong data-fg-dlz4305=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:430:19:28039:40:e:strong:t\" data-fgid-dlz4305=\":r10v:\">bimonthly payment cycle<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58d7f63 elementor-widget elementor-widget-heading\" data-id=\"58d7f63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cesant\u00eda en Edad Avanzada y Vejez (CEAV) \u2014 Progressive Rates<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-880437d elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"880437d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cesant\u00eda y Vejez requires particular attention. Historically, employers often used a 3.15% reference rate. However, the pension reform introduced\u00a0<strong data-fg-dlz4322=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:451:74:29449:43:e:strong:t\" data-fgid-dlz4322=\":r119:\">progressive employer rates<\/strong>. The applicable employer contribution now depends on the employee&rsquo;s SBC band, and rates progressively increase until 2030.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d14168 elementor-align-left elementor-mobile-align-center popmake-21293 elementor-widget elementor-widget-button\" data-id=\"3d14168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View Employer CEAV Rates from 2023 to 2030<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b1337f elementor-widget elementor-widget-heading\" data-id=\"1b1337f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Childcare and Social Benefits \u2014 Guarder\u00edas y Prestaciones Sociales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-683a68d elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"683a68d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The employer contributes\u00a0<strong data-fg-dlz4370=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:509:44:34101:30:e:strong:t\" data-fgid-dlz4370=\":r14m:\">1% of the SBC<\/strong>\u00a0to Guarder\u00edas y Prestaciones Sociales. This contribution finances childcare services and social welfare programs administered through IMSS. The employer bears the full contribution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9542303 elementor-widget elementor-widget-heading\" data-id=\"9542303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">INFONAVIT \u2014 Housing Fund<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f462fa elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0f462fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Employers must contribute to the employee&rsquo;s housing savings system through\u00a0<em data-fg-dlz4385=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:526:19:35240:74:e:em:t\" data-fgid-dlz4385=\":r14u:\">Instituto del Fondo Nacional de la Vivienda para los Trabajadores<\/em>. The statutory employer contribution equals\u00a0<strong data-fg-dlz4388=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:527:48:35377:71:e:strong:t\" data-fgid-dlz4388=\":r14v:\">5% of the employee&rsquo;s applicable integrated salary base<\/strong>. INFONAVIT employer contributions follow a\u00a0<strong data-fg-dlz4391=\"567.92:580.55342:\/src\/app\/MexicoEmployerContributionsPage.tsx:528:61:35510:40:e:strong:t\" data-fgid-dlz4391=\":r150:\">bimonthly payment cycle<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6209b9 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e6209b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-info-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tImportant note\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\nPayroll may also include employee housing loan deductions. Employers should not confuse these deductions with the statutory 5% employer contribution.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9655c2e elementor-widget elementor-widget-heading\" data-id=\"9655c2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">State Payroll Tax \u2014 ISN (Impuesto Sobre N\u00f3minas)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6cdd14 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f6cdd14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/europortage.com\/understanding-isn-in-mexico\">Impuesto Sobre N\u00f3minas, or ISN<\/a>, is a state payroll tax. Mexico does not impose one uniform federal payroll tax rate. Instead, Mexican states apply their own payroll tax rules.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe7aef elementor-widget elementor-widget-heading\" data-id=\"bbe7aef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of Employer Contributions in Mexico<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccaaeda elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"ccaaeda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A simplified employer cost example for an employee with a monthly gross salary of\u00a0<strong class=\"text-white\" data-fg-dlz4429=\":0:\/src\/app\/MexicoEmployerContributionsPage.tsx:579:19:38776:50:e:strong:t\" data-fgid-dlz4429=\":r15t:\">MXN 30,000<\/strong>\u00a0and statutory minimum benefits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91ca728 elementor-position-left elementor-position-top elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"91ca728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/Group-209-_5_.webp\" class=\"attachment-full size-full wp-image-20850\" alt=\"Blue circle 1\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Step 1: Calculate the Daily Salary<\/h3><p class=\"elementor-image-box-description\">MXN 30,000 \u00f7 30 = MXN 1,000\n<br>\nThe daily salary is MXN 1,000.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f58883 elementor-position-left elementor-position-top elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"0f58883\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/Group-209-_2_-_1_.webp\" class=\"attachment-full size-full wp-image-20858\" alt=\"Green circle 2\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Step 2: Calculate the Daily Contribution Base<\/h3><p class=\"elementor-image-box-description\">The general formula is SBC = (SDI x 365 + SDI x 12 x 25% + SDI x 15) \/ 365 for employee with legally mandated benefits <br>\nHere: SBC = 1,049.31<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc37cd elementor-position-left elementor-position-top elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"3cc37cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/Group-209-_1_-_1_.webp\" class=\"attachment-full size-full wp-image-20854\" alt=\"Blue circle 3\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Step 3: Calculate the Monthly Contribution Base<\/h3><p class=\"elementor-image-box-description\">The monthly contribution base depends on the number of days there are in a month. \n<br>\nHere we'll continue for a month with 30 days. <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89bee56 elementor-position-left elementor-position-top elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"89bee56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/Group-209-_3_-_1_.webp\" class=\"attachment-full size-full wp-image-20846\" alt=\"Green circle 4\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Step 4: Estimate the Main Employer Contributions<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-686a296 elementor-widget elementor-widget-html\" data-id=\"686a296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"width: 100%; overflow-x: auto; margin: 20px 0; font-family: 'Century Gothic', Arial, sans-serif;\">\r\n\r\n<table style=\"width: 100%; min-width: 700px; border-collapse: collapse; border: 1px solid #cfd5df; color: #0b1f3a; background-color: #ffffff; font-family: 'Century Gothic', Arial, sans-serif; font-size: 13px;\">\r\n\r\n<thead>\r\n<tr>\r\n<th style=\"background-color: #f1f3f6; color: #0b1f3a; font-family: 'Futura PT', Arial, sans-serif; font-size: 14px; font-weight: 700; text-align: left; padding: 11px 14px; border: 1px solid #cfd5df;\">Employer Contribution<\/th>\r\n\r\n<th style=\"background-color: #f1f3f6; color: #0b1f3a; font-family: 'Futura PT', Arial, sans-serif; font-size: 14px; font-weight: 700; text-align: left; padding: 11px 14px; border: 1px solid #cfd5df;\">Simplified Calculation<\/th>\r\n\r\n<th style=\"background-color: #f1f3f6; color: #0b1f3a; font-family: 'Futura PT', Arial, sans-serif; font-size: 14px; font-weight: 700; text-align: left; padding: 11px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">Estimated Cost<\/th>\r\n<\/tr>\r\n<\/thead>\r\n\r\n<tbody>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Work Risk \u2013 Class I<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 0.54355%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 171.10<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"background-color: #f8fafc;\">\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Cash Benefits<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 0.70%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 220.35<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Pensioner Medical Expenses<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 1.05%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 330.53<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"background-color: #f8fafc;\">\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Health Excess Contribution<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">(1,049.30 \u2212 351.93) \u00d7 30 \u00d7 1.10%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 230.13<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Disability &amp; Life<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 1.75%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 550.88<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"background-color: #f8fafc;\">\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Retirement<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 2.00%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 629.58<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">CEAV \u2013 2026 Highest Band<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 7.513%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 2,365.82<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"background-color: #f8fafc;\">\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Childcare &amp; Social Benefits<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 1.00%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 314.79<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">INFONAVIT<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">31,479 \u00d7 5.00%<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 1,573.95<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"background-color: #f8fafc;\">\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">Health &amp; Maternity \u2013 Fixed Fee<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">20.40% \u00d7 MXN 3,566.22 (monthly UMA)<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 727.51<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td style=\"font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df;\">State Payroll Tax (ISN)<\/td>\r\n<td style=\"padding: 9px 14px; border: 1px solid #cfd5df;\">MXN 30,000 \u00d7 4% (Mexico City example)<\/td>\r\n<td style=\"color: #3e539d; font-weight: 700; padding: 9px 14px; border: 1px solid #cfd5df; white-space: nowrap;\">MXN 1,200.00<\/td>\r\n<\/tr>\r\n\r\n<\/tbody>\r\n\r\n<\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d86b51 elementor-widget elementor-widget-text-editor\" data-id=\"9d86b51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2942\" data-end=\"3047\">This example remains illustrative. Actual payroll calculations depend on contribution days, salary movements, absences, benefits, SBC integration and the applicable state tax base. Employers should never use a generic percentage to estimate the final payroll liability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0bfc9 elementor-widget elementor-widget-heading\" data-id=\"9d0bfc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Best Practices for Managing Employer Contributions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-069adc8 elementor-widget elementor-widget-text-editor\" data-id=\"069adc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"10735\" data-end=\"10881\">Payroll errors often result from incorrect calculation bases rather than incorrect percentages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f15f2c e-grid e-con-full e-con e-child\" data-id=\"1f15f2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f458494 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"f458494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Review the SBC on compensation changes<\/h3><p class=\"elementor-image-box-description\">Salary increases, recurring bonuses and benefit changes may affect the contribution salary.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-898f205 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"898f205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Update the UMA every year<\/h3><p class=\"elementor-image-box-description\">The 2026 UMA values became effective on February 1, 2026. Update payroll systems promptly.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-369632f elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"369632f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Track CEAV rates by salary band<\/h3><p class=\"elementor-image-box-description\">Do not apply a universal 3.15% employer rate \u2014 rates now vary by band and year.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50a087e elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"50a087e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Confirm the Work Risk classification<\/h3><p class=\"elementor-image-box-description\">The applicable premium can materially change employer costs across risk classes.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec3431a elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"ec3431a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Separate employer and employee contributions<\/h3><p class=\"elementor-image-box-description\">This distinction supports accurate gross-to-net and employer-cost calculations.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cfd90e elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"0cfd90e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Review benefits before implementation<\/h3><p class=\"elementor-image-box-description\">A benefit's payroll treatment can affect the SBC and several downstream contributions.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-861a242 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"861a242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Confirm the applicable ISN rate and base<\/h3><p class=\"elementor-image-box-description\">State payroll rules differ across Mexico. Review each local framework separately.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c6009 elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"c9c6009\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Accrue bimonthly costs monthly for budgets<\/h3><p class=\"elementor-image-box-description\">Retirement, CEAV and INFONAVIT payment cycles should not distort monthly cost forecasts.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f86087e elementor-position-left elementor-position-top elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"f86087e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/europortage.com\/wp-content\/uploads\/2026\/02\/aim-1-2.svg\" class=\"attachment-full size-full wp-image-20904\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Reconcile payroll vs. social security calculations<\/h3><p class=\"elementor-image-box-description\">Investigate differences between payroll records and contribution calculations promptly.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1047c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7c1047c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-info-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tThe Real Cost of Employment in Mexico\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tInternational employers should estimate the total employment cost\u00a0before confirming a gross salary. A MXN 100,000 salary does not represent a MXN 100,000 monthly employment cost. Social security, housing, retirement, payroll taxes and statutory benefits can materially increase the final employer budget.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d7cb12 elementor-widget elementor-widget-heading\" data-id=\"7d7cb12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0745b83 elementor-widget elementor-widget-text-editor\" data-id=\"0745b83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-gray-700 leading-relaxed mb-4\" data-fg-dlz4516=\":0:\/src\/app\/MexicoEmployerContributionsPage.tsx:719:15:48320:440:e:p:t\" data-fgid-dlz4516=\":r1ad:\">Understanding employer contributions in Mexico is essential for compliant payroll and accurate workforce budgeting. The calculation starts with the employee&rsquo;s compensation structure. Employers must then determine the correct SBC and integration factor. Next, each contribution requires its own calculation.<\/p><p class=\"text-gray-700 leading-relaxed mb-4\" data-fg-dlz4518=\":0:\/src\/app\/MexicoEmployerContributionsPage.tsx:725:15:48775:364:e:p:t\" data-fgid-dlz4518=\":r1ae:\">Work Risk depends on the company&rsquo;s risk classification. Health and Maternity uses several separate bases. CEAV rates vary according to the employee&rsquo;s salary band. INFONAVIT requires a 5% employer contribution. Finally, ISN depends on state rules.<\/p><p class=\"text-gray-700 leading-relaxed mb-4\" data-fg-dlz4520=\":0:\/src\/app\/MexicoEmployerContributionsPage.tsx:730:15:49154:438:e:p:t\" data-fgid-dlz4520=\":r1af:\">Moreover, payroll costs continue to evolve. The progressive CEAV contribution schedule will increase employer costs through 2030. Meanwhile, annual UMA updates can change payroll thresholds and contribution limits. For this reason, companies should treat Mexican payroll as an ongoing compliance process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-461dbd0 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"461dbd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.com\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed128a1 elementor-widget elementor-widget-heading\" data-id=\"ed128a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2069cd3 elementor-widget elementor-widget-n-accordion\" data-id=\"2069cd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3390\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> What are employer contributions in Mexico? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3390\" class=\"elementor-element elementor-element-3bf61e6 e-con-full e-flex e-con e-child\" data-id=\"3bf61e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-039e41a elementor-widget elementor-widget-text-editor\" data-id=\"039e41a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Employer contributions are mandatory payroll costs paid by employers in addition to gross salary. They include IMSS insurance contributions, retirement funding, INFONAVIT and state payroll taxes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> How much does an employer contribute to IMSS in Mexico? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3391\" class=\"elementor-element elementor-element-931e2c3 e-flex e-con-boxed e-con e-child\" data-id=\"931e2c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f9dfe6 elementor-widget elementor-widget-text-editor\" data-id=\"9f9dfe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There is no single employer IMSS percentage. The total depends on the employee&rsquo;s SBC, UMA thresholds, Work Risk classification and applicable CEAV salary band.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> What is the Salario Base de Cotizaci\u00f3n? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3392\" class=\"elementor-element elementor-element-339ae5b e-flex e-con-boxed e-con e-child\" data-id=\"339ae5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc784d0 elementor-widget elementor-widget-text-editor\" data-id=\"dc784d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Salario Base de Cotizaci\u00f3n, or SBC, is the contribution salary used for many Mexican social security calculations. It may include salary and other integrated compensation elements, and does not necessarily equal the employee&rsquo;s base salary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> What is the UMA value in Mexico for 2026? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3393\" class=\"elementor-element elementor-element-840349b e-flex e-con-boxed e-con e-child\" data-id=\"840349b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2775840 elementor-widget elementor-widget-text-editor\" data-id=\"2775840\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 2026 daily UMA is MXN 117.31.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3394\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3394\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Is the CEAV employer contribution always 3.15%? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3394\" class=\"elementor-element elementor-element-78a15b7 e-flex e-con-boxed e-con e-child\" data-id=\"78a15b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57bd5c0 elementor-widget elementor-widget-text-editor\" data-id=\"57bd5c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No. The employer rate depends on the employee&rsquo;s SBC band. In 2026, rates range from 3.15% to 7.513%. The maximum scheduled rate reaches 11.875% in 2030.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3395\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3395\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> How much does an employer contribute to INFONAVIT? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3395\" class=\"elementor-element elementor-element-809ec13 e-flex e-con-boxed e-con e-child\" data-id=\"809ec13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d2ba3b elementor-widget elementor-widget-text-editor\" data-id=\"8d2ba3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Employers contribute 5% of the applicable employee salary base to INFONAVIT on a bimonthly payment cycle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3396\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3396\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Who pays the ISN payroll tax in Mexico? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3396\" class=\"elementor-element elementor-element-fc90e64 e-flex e-con-boxed e-con e-child\" data-id=\"fc90e64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e23356d elementor-widget elementor-widget-text-editor\" data-id=\"e23356d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The employer generally pays the state payroll tax. The applicable rate and taxable base depend on the Mexican state. Mexico City, for example, applies a 4% rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3397\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3397\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Are employer contributions calculated on gross salary? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3397\" class=\"elementor-element elementor-element-b86b113 e-flex e-con-boxed e-con e-child\" data-id=\"b86b113\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c0dcb5 elementor-widget elementor-widget-text-editor\" data-id=\"5c0dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNot always. Many IMSS contributions use the SBC. Some contributions use UMA-based thresholds or salary excess amounts. ISN follows the taxable payroll base defined by the applicable state.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3398\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3398\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> How often are IMSS contributions paid? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3398\" class=\"elementor-element elementor-element-d60896b e-flex e-con-boxed e-con e-child\" data-id=\"d60896b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6e4f18 elementor-widget elementor-widget-text-editor\" data-id=\"b6e4f18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIMSS employer-employee contributions generally fall due by the 17th day of the following month. Some retirement and housing-related obligations operate on bimonthly cycles.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3399\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3399\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Can an Employer of Record manage employer contributions in Mexico? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"200\" height=\"200\" viewBox=\"0 0 200 200\" fill=\"none\"><circle cx=\"100\" cy=\"100\" r=\"99\" fill=\"white\" stroke=\"#C2C2C2\" stroke-width=\"2\"><\/circle><path d=\"M102.5 48L102.5 148\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><path d=\"M150 100.5L50 100.5\" stroke=\"black\" stroke-width=\"5\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3399\" class=\"elementor-element elementor-element-61adeac e-flex e-con-boxed e-con e-child\" data-id=\"61adeac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3726422 elementor-widget elementor-widget-text-editor\" data-id=\"3726422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tYes. An Employer of Record can employ workers locally and coordinate payroll, statutory contributions and local employment compliance for international companies.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e8c7da e-con-full e-flex e-con e-child\" data-id=\"6e8c7da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-080783c elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"080783c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tExplore the market \t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f7b7b elementor-widget elementor-widget-text-editor\" data-id=\"74f7b7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DEEP DIVE GUIDE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e81c3 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"83e81c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"300\" height=\"300\" viewBox=\"0 0 300 300\" fill=\"none\"><rect width=\"300\" height=\"300\" rx=\"50\" fill=\"url(#paint0_linear_2140_5)\"><\/rect><path d=\"M78.7427 191H60.2627L73.1027 110.96H88.4627L108.383 158.84L128.303 110.96H143.663L156.503 191H138.023L131.663 143.24L111.623 191H105.143L85.1027 143.24L78.7427 191ZM162.712 191L192.112 148.52L167.272 110.96H189.472L202.672 133.76L215.872 110.96H238.072L213.232 148.52L242.632 191H220.432L202.672 163.28L184.912 191H162.712Z\" fill=\"white\"><\/path><defs><linearGradient id=\"paint0_linear_2140_5\" x1=\"18\" y1=\"20.5\" x2=\"287\" y2=\"300\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0.0564623\" stop-color=\"#3E539D\"><\/stop><stop offset=\"1\" stop-color=\"#6FAA41\"><\/stop><\/linearGradient><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tThe Complete Mexico Employment Guide\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tExplore our comprehensive guide covering labor laws, employment regulations, tax structures, and everything you need to expand successfully in Mexico.\u00a0\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-300d43f elementor-widget elementor-widget-button\" data-id=\"300d43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.com\/project\/mexico-employer-of-record-eor\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\" dt-icon-the7-arrow-35-2\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explore the full guide<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-967f2a0 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-child\" data-id=\"967f2a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t<div 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class=\"elementor-element elementor-element-944ed80 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"944ed80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/europortage.com\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Hire and pay your team in Latin America<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Mastering payroll in Mexico requires a deep understanding of the country&rsquo;s labor laws and social security system.  Learn the essential steps to accurately calculate contributions and manage payroll efficiently in Mexico, supporting both your business and employees.<\/p>\n","protected":false},"author":1,"featured_media":15639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false},"categories":[52],"tags":[],"class_list":["post-15624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","category-52","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How Much Does It Cost to Hire Someone in Mexico? 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