1. Payroll basics
1.1 Introduction: overview of the domestic payroll system
Mexico's official name is Estados Unidos Mexicanos (United States of Mexico). It has 31 states, and each state has its own judiciary and elected governor.
The tax year is the calendar year.
Spanish | English | Function |
Servicio de Administracion Tributaria (SAT) | Federal tax administration service | Collects all income taxes. |
Instituto Mexicano del Seguro Social (IMSS) | Social security institute | Collects all social taxes and is responsible for workers in the private sector |
Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado (ISSTE) | Institute for social security and services for state workers | This |
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