TOOLS · PROPERTY MANAGEMENT
The true employer cost of hiring in Mexico. IMSS, Infonavit, state payroll tax, mandatory benefits, all calculated in one place.
Employee
Gross salary before taxes.
Northern Border Free Zone
Applies differentiated minimum wage
Company
Auto-filled by state. Editable.
Suggested Class I: 0.54355%
Benefits
Include Christmas bonus (aguinaldo)
15 days prorated / 12 months
Include vacation premium
25% of vacation days / 12
Grocery vouchers, bonuses, insurance, etc.
Total monthly employer cost
$17,848.46
Annual: $214,181.55/year
Monthly salary
$15,000.00
Employer burden
$2,108.74
Net salary
$13,447.22
Burden %
14.06%
Employee income tax (ISR)
Full breakdown
Salaries
Base salary
$15,000.00
$180,000.00/year
Christmas bonus proration
15 days / 12 months
$616.44
$7,397.25/year
Vacation premium proration
25% of vac. days / 12
$123.29
$1,479.45/year
IMSS employer contributions
Sickness and maternity
$165.11
$1,981.32/year
Disability and life
$98.37
$1,180.48/year
Retirement (RCV)
$421.82
$5,061.90/year
Daycare and social benefits
$157.40
$1,888.77/year
Workplace risk
$85.55
$1,026.64/year
Infonavit (housing fund)
Infonavit contribution
5% of SBC, bimonthly averaged
$786.99
$9,443.84/year
State payroll tax
State payroll tax
State payroll tax rate: 2.5%
$393.49
$4,721.92/year
Cost breakdown
Employer burden ratio: 1 : 1.19. For every peso of salary, the employer pays $2,848.46 additionally.
⚠️ Estimated figures for 2026. Consult your accountant or tax advisor for exact calculations. Rates subject to change. Current UMA: $117.31 MXN/day.
Mexico Employer Cost Calculator 2026 · UMA $117.31 · General minimum wage $278.80/day · Northern Border Free Zone $419.88/day