UYSRRISInformational answers to the questions workers most commonly have about their pay stubs and economic labor rights. All answers are general in nature.
A recibo de nómina is the document an employer provides to a salaried worker each pay period detailing the salary earned and the deductions applied. Under Mexican law and SAT regulations, it must be issued as a Comprobante Fiscal Digital por Internet (CFDI) in XML format and must include the worker's RFC, the employer's RFC, the pay period dates, all percepciones itemized, all deducciones itemized, and the net amount paid. Workers are entitled to receive this document each pay period.
ISR is calculated cumulatively throughout the year using progressive tables. As your cumulative income grows, the applicable rate may shift. Additionally, if you received variable income such as overtime, bonuses, or commissions in a given period, the ISR calculation for that period will reflect the higher total. The Subsidio para el Empleo can also affect the net ISR shown on your stub. These variations are normal and reflect how the ISR system is designed to work.
IMSS provides coverage across several branches: medical and maternity care, disability and life insurance, retirement and old age, occupational risk insurance, and childcare services. The worker's contribution is calculated as a percentage of the Salario Base de Cotización (SBC), which includes the daily wage plus proportional benefits such as aguinaldo, vacation premium, and others. The specific rates for each branch are established in the Ley del Seguro Social and updated periodically. Only the worker's share appears as a deduction on your pay stub; the employer's portion is paid separately.
No. The Infonavit contribution is an employer obligation, not a worker deduction. Your employer deposits 5% of your Salario Base de Cotización into your subcuenta de vivienda at Infonavit. This does not reduce your take-home pay. It does appear on your pay stub as an aportación patronal for informational purposes. If you have an active Infonavit credit (mortgage), a separate discount may appear on your stub for the loan repayment — that is a different concept from the employer contribution.
The aguinaldo is calculated proportionally based on the number of days worked during the year. The formula is: (days worked / 365) x 15 x daily salary. For example, a worker who started on July 1 and has a daily salary of $600 MXN would have worked approximately 184 days by December 20, giving a proportional aguinaldo of approximately $1,816 MXN. The daily salary used is generally the ordinary daily wage, not the integrated salary, unless the employer uses a more favorable basis.
The Ley Federal del Trabajo establishes a minimum vacation table. After the first year: 12 days. After the second year: 14 days. After the third year: 16 days. After the fourth year: 18 days. From the fifth year onward, two additional days are added for every five years of seniority. Many employers offer more than the legal minimum. The prima vacacional must be at least 25% of the salary earned during the vacation period and must be paid before the worker takes their vacation.
Yes, but only the portion that exceeds a certain exempt amount. Under the Ley del ISR, the exempt portion of the aguinaldo is equivalent to 30 days of the minimum wage in effect at the time of payment. Only the amount above that threshold is subject to ISR. Your employer, acting as the retaining agent, is responsible for calculating and withholding the applicable ISR on the taxable portion of the aguinaldo and should reflect this on your pay stub.
IMSS maintains a digital portal called IMSS Digital (imss.gob.mx) where registered workers can consult their contribution history, check their Número de Seguridad Social (NSS), and review their afiliation status. Infonavit offers a similar service at infonavit.org.mx where workers can check their subcuenta de vivienda balance and contribution history. Both services require registration and identity verification. The workshop covers how to navigate these portals as part of the informational content.
No. The UYSRRIS workshop provides general informational and educational content only. It does not constitute legal advice, labor counsel, tax guidance, or any form of professional advisory service. Participants with specific concerns about their individual employment situation, disputes with employers, or questions requiring professional judgment are encouraged to consult a qualified labor attorney, public accountant (CPA), or the relevant government institution (IMSS, SAT, Infonavit, STPS, PROFEDET).
If you have a general question about the workshop content or format that is not answered here, feel free to send us a message. We respond to general inquiries about the workshop.
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