Course Outline

Introduction to Mexican Tax and Social Security Systems

  • Overview of the Mexican tax framework
  • Key institutions: IMSS, ISR, and IESN
  • Employer and employee roles in compliance

Income Tax (ISR) Fundamentals

  • Scope and application of ISR
  • Withholding obligations for employers
  • ISR calculation and reporting processes

Mexican Social Security Institute (IMSS)

  • Overview of IMSS structure and services
  • Registration of employees and employers
  • Contribution rates and payment mechanisms

National Social Security Institute (IESN)

  • Functions of IESN within the system
  • Employer obligations for compliance
  • Penalties for non-compliance

Integration of Payroll with Social Security

  • Payroll reporting obligations
  • Automating contributions and deductions
  • Case study: payroll compliance workflow

Responsibilities and Obligations of Employers

  • Registration, reporting, and updates
  • Managing employee benefits and contributions
  • Audits, inspections, and corrective actions

Advanced Compliance Strategies

  • Tax planning and risk mitigation
  • Cross-border employment and compliance issues
  • Best practices for sustainable compliance programs

Summary and Next Steps

Requirements

  • Basic understanding of HR or finance processes
  • Familiarity with payroll concepts
  • No prior tax or legal knowledge required

Audience

  • Human resources professionals
  • Finance and payroll specialists
  • Compliance and legal officers
 21 Hours

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