Commentary

1.4 Other employer costs/subsidies

Mexico
Mexico | Commentary

1.4 Other employer costs/subsidies

Mexico | Commentary

1.4     Other employer costs/subsidies

Payroll tax (ISN)

The employer state income tax (Impuesto Sobre Nominas, ISN) is a payroll tax that is levied and administered at state level. It is paid by the employer based on the total compensation that is paid to employees during the month. The tax rate varies based on the state where the wages are paid and can vary from 2% to 3%.

All employers (individuals or legal entities) are liable to payroll tax from their first payment to an employee.

Payment of the payroll tax must be made locally usually by using a local self

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