Mexico assimilated-income ISR: $15,000 → $1,402.82
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.
Pay, tax, and settlement. Pick a country or search.
By country
By topic
Pick your country to quickly find salary, tax, benefits, credit, travel, and utility calculators.
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.
$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.
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.
Add or extract Mexico's 16% general VAT (LIVA art. 1)
Unjust dismissal: 3 months’ pay + 20 days per year (LFT arts. 48 and 50). Not a finiquito.
LFT 162: 12 days per year. $15,000 (daily $500) and 15 years on dismissal → $90,000. Cap 2× min wage.
LFT 71: 25% of the daily wage. $12,000 ÷ 30 = $400 → $100 per Sunday. 4 Sundays = $400.
$15,000/mo and 12 days = $1,500 gross and net (25% LFT art. 80, 15 UMA SAT exemption).
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.