Tablas ISR 2024 y Ajuste Mensual de Salarios: ¿Hay que aplicar cambios?

In Mexico, payroll is complex and there are different employee salary schemes. Of course, the law applies differently to each of these.

For example:

Employers that pay wages on a weekly, biweekly or biweekly basis apply the rate and table corresponding to those payment periods to determine the income tax to be withheld or the employment subsidy to be paid.

In accordance with the Income Tax Law, when salary payments are for periods of less than one month, the subsidy that corresponds to the employee for all payments received in the month cannot exceed the amount that corresponds according to the monthly table for the total amount received in the month in question.

Therefore, it is necessary to make a monthly adjustment to salaries paid on a less than monthly basis.

In this way:

Income tax to be withheld (employment subsidy payable) weekly

Thus, in the last week of the month, all salaries paid in the first weeks, the corresponding salary in the last week and the other income paid in the last week must be considered in order to apply the monthly rate and table.

Taxable income for the month

ISR of income for the month

The ISR payable for the month must be reduced by the withholdings made in the first weeks and the employment subsidy actually paid in the same period must be added to it, since according to the monthly table there is no entitlement to it.

ISR to be withheld in the fourth week

Finally, it should be noted that the amounts actually paid to the employee during the first three weeks cannot be credited by the employer against its income tax liability or that withheld from third parties, since the creditable employment subsidy is the amount actually paid in accordance with the table for its monthly calculation, not weekly.