The entry of the new Government of Mexico and the change of fiscal year 2025 led to significant changes in labour and local contributions. For this reason, companies must consider the several labour reforms that have been implemented in the country.   

New local CDMX payroll contribution

As part of the local contributions, there are some changes in the Mexico City Payroll Tax payment. All companies with a tax domicile in the city must make payments related to employee remuneration.

This measure was published in the official Official Gazette of Mexico City on December 27, 2024. Starting in January 2025, the payroll tax rate will be set at 4%, calculated based on the total amount paid as remuneration for personal work. Therefore, it is important that businesses carry out an analysis of their impact and make the necessary adjustments. 

Obligation to enable IMSS

The IMSS mailbox is now a mandatory communication channel between Social Security and employers, designed to streamline administrative processes. Through this technological platform, companies will recieve notifications such as citations, requirements, promotions and compliance requests.

The deadline to activate the IMSS mailbox is January 31, 2025. Failure to do so will result in notifications being issued through plublic notices and could lead to fines.

New UMA for contributions in 2025 

The Unit of Measurement and Updating (UMA) is a key reference for the calculating contributions, fines and tax obligations in Mexico. It also serves as a basis for determining the Basic Salary of Contributions (SBC), which impacts Social Security, Infonavit and pension contributions.

INEGI has announced a 4,21% increase in the UMA, effective February 1, 2025: 

  • daily: $113.14 (US$ 5.51)
  • monthly: $3,439.46 (US$ 167.36)
  • annually: $41,273.52 (US$ 2,008.37)

Exclusion of the SBC calculation 

New regulations establish specific criteria for companies seeking to exclude certain payments from the SBC, which affects employee and employer contributions and benefits. Key considerations include: 

  • The amounts paid for attendance and punctuality must not exceed 10% of SBC each. 
  • Employers must have proper controls in place to verify these payments, whether through and automated system or manual records aligned with internal policies.
  • These payments must be recorded in companies accounts by the employer. 

With numerous labour reforms coming into effect, companies must stay ahead of regulatory changes. So if you need a simple and effective management of your company’s payroll in Mexico, contact Auxadi, we specialize in providing expert solutions for payroll, tax, and accounting services in México and across more than 50 countries worldwide.

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.