Commercial Regulation

Mexico Nómina

Mexican payroll regulation covering ISR income tax (Art. 96 LISR, 11-bracket progressive), IMSS multi-branch social security, CEAV progressive employer contributions, ISN state payroll tax (32 entidades federativas), Subsidio al Empleo, and CFDI Nómina data structure.

32-State ISN Subsidio al Empleo CFDI Nómina Data New · v1.0-beta

MX.Nomina · 2026

Federal core + 32-state ISN + CEAV progressive + Consolidation

IMSS — Employee (Trabajador)

EyM Excedente (>3 UMA)0,40%

EyM Dinero0,25%

Gastos Méd. Pensionados0,375%

Invalidez y Vida0,625%

CEAV1,125%

IMSS — Employer (Patrón)

EyM Cuota Fija20,40% × 1 UMA

EyM Excedente (>3 UMA)1,10%

EyM Dinero0,70%

Gastos Méd. Pensionados1,05%

Riesgos de Trabajo (I–V)0,54%–7,59%

Invalidez y Vida1,75%

Guarderías1,00%

CEAV (progressive)3,15%–7,51%

SAR / Retiro2,00%

INFONAVIT5,00%

ISR — Retención Mensual (Art. 96 LISR)

Tarifa11 brackets (1,92%–35%)

Subsidio al EmpleoTwo-rate regime (Decreto DOF 31/12/2025)

ISN (32 states)2%–4,25%

SBC cap25 UMA ($2.932,75/day)

ISR Art. 96 Subsidio IMSS 5-Branch CEAV Progressive INFONAVIT ISN 32 States SBC Cap 25 UMA Aguinaldo PTU Overtime 200%/300% Consolidation

Required Registrations & Filing Certifications

Customer responsibility — Payroll Engine provides calculation results, not filing

Filing & Data Registrations

SAT — RFC (Registro Federal de Contribuyentes)Required for all tax filing · CSD certificate for CFDI signing

IMSS — SUA / IDSESocial security registration · employee enrollment · contribution reporting

PAC (Proveedor Autorizado de Certificación)Required for CFDI Nómina timbrado (stamping) · employer selects PAC

State Hacienda — ISN RegistrationPer-state registration where employees work

Payroll Engine computes gross-to-net results and generates CFDI Nómina data structures. CFDI signing (CSD), PAC timbrado, and filing with SAT, IMSS, and state authorities are the sole responsibility of the deploying entity.

Federal Core vs State Layer

Federal Core

Full ISR + IMSS + INFONAVIT + SAR + Subsidio
Data.ISR.2026 / Data.IMSS.2026
Data.CEAV.2026
Ideal for single-state employers

Multi-State

ISN state-guarded WT (32 entidades)
Data.ISN.2026 (per-state rates)
Per-employee EntidadFederativa assignment
Ideal for multi-state payroll bureaus

Regulation Stack

L1MX.Nominacore regulation

L2Data.ISR.2026 / Data.Subsidio.2026ISR parameters

L2Data.IMSS.2026 / Data.CEAV.2026IMSS parameters

L3Data.ISN.2026 / Data.Parametros.2026 / Data.Exenciones.2026State + UMA + exempt