Key Facts
IMSS EE | ~2% of SDI (multiple concepts) |
IMSS ER | ~18–20% of SDI total |
INFONAVIT | 5% of SDI (ER housing fund) |
ISR | Progressive income tax (bi-weekly tables) |
CFDI Nómina | Mandatory digital payslip XML to SAT |
Aguinaldo | 15 days min salary by Dec 20 |
PTU | 10% net profit profit-sharing by May 31 |
Key Config Points
- SDI (Salario Diario Integrado): all integrable perks included in daily rate
- UMA 2026: MXN 113.14/day; SDI ceiling = 25× UMA for most IMSS concepts
- CFDI Nómina 4.0: every payment generates XML stamped by PAC (authorized certifier)
- ISR: bi-weekly tables; annual reconciliation in February
- PTU: configure accrual provision monthly; distribute by May 31 to all employees
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PYMX_MX_SAP_ECP_Complete_Guide.pptx — 50 slides