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