Mexico net pay, payroll ISR and severance
See what $15,000 gross leaves after ISR and IMSS, what payroll tax a $10,000 wage withholds, or a LFT severance estimate. In pesos. Confirm with your stub or SAT.
Most useful in this country
Pay, tax, or settlement first. The rest is below.
Payroll, ISR and LFT
$15,000 gross leaves $13,223.72: IMSS $373.46 and ISR $1,402.82. Employment subsidy applies when it should. Not your SAT stub.
Unjust dismissal: 3 months’ pay + 20 days per year (LFT arts. 48 and 50). Not a finiquito.
Salary $10,000 → daily $333.33 → full-year aguinaldo $5,000. LFT art. 87: 15 days before December 20.
Calculate your vacation days and prima vacacional (25%) under the Federal Labor Law
LFT arts. 74 and 75. At MXN 9,000 and 1 holiday worked: MXN 300 daily + MXN 600 service = MXN 900 (triple). Extra MXN 600 if the month already includes rest.
Mexico LFT 2026 overtime: $15,000 day shift + 9 h → $1,125; 13 h → $1,875. First 9 at double, up to 4 at triple.
LFT 71: 25% of the daily wage. $12,000 ÷ 30 = $400 → $100 per Sunday. 4 Sundays = $400.
50% by days and 50% by cash wages (LFT art. 123). $40,000 pool, 365 days at $400 → $25,767.38. Cap: 3 months or the 3-year average. Not PROFEDET.
$10,000 wage → gross aguinaldo $5,000; 30 UMA exempt $3,519.30; ISR $161.10; net $4,838.90. LFT 87 + LISR 93-XIV.
On $10,000, ISR is $729.02. With IMSS $237.50, take-home is $9,033.48. This page does not apply the employment subsidy.
At $10,000 SBC the worker quota is $237.50 (2.375%). At $20,000 it reaches $512.21 because of the 3-UMA excess. LSS; not IMSS advice.
2026 employer IMSS quotas plus INFONAVIT 5%
2026 employment subsidy and its effect on monthly ISR
Temporary IMSS subsidy for ordinary illness or a work risk
On $25,000 collected in the month you pay $250 (1%). On $30,000 you pay $330 (1.10%). LISR 113-E; not payroll ISR or SAT advice.
Employer INFONAVIT 5% on SBC: $10,000 → $500 a month. $20,000 → $1,000. Cap 25 UMA. INFONAVIT Law art. 29.
Compare your housing-credit discount: a percent of wage, a fixed peso amount, or 2026 minimum-wage units ($315.04 general / $440.87 northern border). This is not the employer 5% contribution.
Estimate ISR withheld on professional fees: 10% when a Mexican company pays you (LISR 106), 20% on sporadic income (107), or 25% if you are a non-resident (156). Optional 16% VAT and 2/3 VAT withholding.
ISR withholding when fees are paid as income assimilated to wages (LISR 94 and 96). At $15,000 the tax is $1,402.82. Board members and directors have a 35% floor.
Add the two yearly benefits: 15-day aguinaldo (LFT 87) and 25% vacation premium (arts. 76 and 80). At $15,000 a month and 1 year: $7,500 + $1,500 = $9,000.
Integrated daily wage / SBC: monthly ÷ 30 plus aguinaldo and vacation premium (LSS 27 and 30-I). Year 1: $15,000 → $524.66.
$15,000/mo and 12 days = $1,500 gross and net (25% LFT art. 80, 15 UMA SAT exemption).
CONASAMI DOF 09/12/2025: $315.04 general ($9,582.47/month) and $440.87 northern border ($13,409.80/month). Daily × 365/12.
Full earned-benefit exit pay: proportional aguinaldo, unused vacation + 25% premium, unpaid days and other amounts due. At $15,000, 200 days and 6 vacation days: $7,859.59. Not severance.
LFT 162: 12 days per year. $15,000 (daily $500) and 15 years on dismissal → $90,000. Cap 2× min wage.
LFT art. 73: worked weekly rest = 3 × daily. Default $15,000 → $1,500 for 1 day; 2 days → $3,000; $8,000 → $800. Not the Sunday premium.
1 daily UMA = $117.31. 10 daily = $1,173.10. Monthly $3,566.22. Annual $42,794.64. In force 1 Feb 2026. Not the CONASAMI minimum wage.
$15,000 a month is $1,402.82 ISR (9.35% effective). At $9,000 with subsidy, $84.57. Art. 96 LISR 2026 tariff. Not a SAT certificate.
FONACOT $30,000 at 24% CAT over 24 months = $1,586.13/mo. 20% payroll cap ($15,000 → $3,000). Not Infonavit.
Add or extract Mexico's 16% general VAT (LIVA art. 1)
Unpaid wages after dismissal, 12-month cap and 2% interest (LFT art. 48)
Quick answer: $50,000 at 18% for 3 years = $1,807.62/mo · $15,074.31 interest · $65,074.31 total (French PMT schedule).
Split net income with 50/30/20 or 70/20/10. Example $10,000 → $2,000/month savings ($24,000/year).
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Calculate DTI from gross income and monthly payments to see loan or mortgage capacity
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Solve proportions with simple (direct and inverse) and compound rule of three
Frequently asked questions
What each tool covers, and what is not official.
Where should I start if I get paid in Mexico?
For take-home, use net salary (ISR + IMSS). For the tax line only, payroll ISR. Monthly ISR (Art. 96) and FONACOT have their own pages. If you are being let go, severance (3 months + 20 days/year) and finiquito (aguinaldo and unused vacation). Aguinaldo and vacation pay are separate tools. Professional fees, assimilated income and INFONAVIT credit discounts have their own pages. These are estimates. Your stub or SAT wins.
How is the aguinaldo calculated in Mexico?
A full-year aguinaldo equals 15 days of salary. This calculator uses a fixed-monthly-salary convention: daily pay is monthly salary divided by 30, and it is paid before December 20 under article 87 of the LFT. On $15,000 that is $7,500. If it did not land, compute the amount and go to PROFEDET.
How much is a worked holiday paid in Mexico?
If you work a mandatory rest day (art. 74 of the LFT), you get your already-paid rest day plus double pay for the service: triple your daily wage (monthly ÷ 30), per article 75 and PROFEDET.
How is overtime calculated in Mexico?
The first 9 weekly overtime hours are paid at double and up to 4 more at triple (LFT arts. 66 and 68; DOF 05-01-2026). The ordinary hour comes from the daily wage (monthly ÷ 30) divided by shift hours: 8 day, 7 night or 7.5 mixed.
How many vacation days do I get in Mexico?
Under the vacaciones dignas reform (LFT, article 76), from one year of service you get 12 days, increasing 2 days per year up to 20, then +2 days every 5 years. The prima vacacional is 25% (article 80). Unused days on exit are paid with that premium: $15,000 and 6 days = $3,750.
Is this legal advice?
No. These are educational estimates based on the Federal Labor Law. For your specific case, consult your employer, an accountant, or PROFEDET.