From document to understanding

1

Reading the Recibo de Nómina

The workshop begins with a physical pay stub. Participants learn to locate each section: the header with employer and worker data, the percepciones block, the deducciones block, and the neto a pagar. Understanding the structure before the numbers makes everything that follows clearer.

2

ISR: How Income Tax Works on Your Salary

Mexico uses a progressive income tax system. This module explains how the applicable tariff table is used, what the Subsidio para el Empleo is and how it reduces the ISR for lower-income workers, and how the annual adjustment in December can result in either an additional retention or a refund through payroll.

3

IMSS Contributions: Worker and Employer Shares

The IMSS system has multiple branches: medical care, disability, retirement, childcare, and work-related risks. This module explains which branches the worker contributes to and which are paid entirely by the employer. The concept of Salario Base de Cotización is explained in practical terms.

4

Infonavit: Your Housing Fund Subcuenta

Unlike IMSS, Infonavit contributions do not reduce the worker's take-home pay — they are an employer obligation deposited into a subcuenta de vivienda. This module covers how the fund accumulates, how to verify balances online, and how it relates to potential housing credit eligibility.

5

Aguinaldo: Calculating the Annual Bonus

The aguinaldo must be paid before December 20 each year. The legal minimum is 15 days of salary. Workers who did not complete a full year receive a proportional amount. This module works through the calculation step by step, including the ISR treatment of the exempt portion of the aguinaldo.

6

Vacation Days and Prima Vacacional

The Ley Federal del Trabajo sets a minimum vacation table that begins at 12 days for the first year and increases with seniority. The prima vacacional is a minimum of 25% of the salary earned during the vacation period. This final module brings together the full picture of economic labor rights covered in the workshop.

Practical. Participatory. In person.

Printed Materials Included

Each participant receives printed reference sheets with the current ISR tables, IMSS contribution rates, and vacation day schedules from the Ley Federal del Trabajo. These materials are yours to keep.

Open Q&A Format

Questions are welcomed throughout each module. The small group setting means participants can raise specific points from their own pay stubs. Facilitators address questions at a general informational level.

Worked Calculations

Participants work through sample calculations for ISR, aguinaldo, and prima vacacional using example pay stubs. The goal is to make the math feel manageable, not overwhelming.

Xalapa, Veracruz

Sessions take place in person at our location in Xalapa, Veracruz. Contact us for information on upcoming dates and how to confirm your participation.

Important Note About This Workshop

All content in the UYSRRIS workshop is informational and educational in nature. The workshop does not provide legal advice, labor counsel, tax guidance, or any form of professional advisory service.

Participants with specific situations regarding their pay, deductions, or labor rights are encouraged to consult a qualified labor attorney, accountant, or the relevant government institutions (IMSS, SAT, Infonavit, STPS).