Mexico Employer Cost of Hiring Calculator

Beyond the gross salary, Mexican employers pay a multi-branch IMSS contribution, INFONAVIT, Riesgos de Trabajo, state ISN payroll tax, and the mandatory aguinaldo year-end bonus. For a MXN 400,000 hire, that's a total load of roughly 1.30× base salary, about $120,208 above the quoted salary, before any recruitment fee or equipment budget.

It's the single most unusual mechanic in Mexican payroll: part of the Enfermedades y Maternidad (sickness/maternity) branch is a genuinely FLAT peso amount, 20.40% of one monthly UMA (a fixed government reference value, not the employee's own salary), paid identically for every employee regardless of how much they earn. A minimum-wage employee and a senior engineer cost the employer exactly the same on this one line item; every other component this calculator models scales with salary.

CEAV funds old-age and severance benefits, and its employer rate is banded by how many UMAs the employee's contribution base represents, from 3.150% at the lowest band up to 7.51% at 4.01+ UMA (roughly MXN 172,000/year and up, which covers virtually every salary this site models). The rate isn't static either, it's part of a scheduled annual increase under the 2020 pension reform, climbing toward 11.875% by 2030.

INFONAVIT is a fixed 5% housing-fund contribution, same SBC cap as IMSS. Riesgos de Trabajo (occupational risk insurance) is priced by industry classification, office/tech roles sit toward the low end. ISN (Impuesto Sobre Nómina) is a STATE tax, not federal, ranging from 2% in Colima to 4.25% in Baja California, and unlike every other line here, it's calculated on total payroll paid, not capped at the SBC ceiling.

Aguinaldo is Mexico's mandatory year-end bonus (Ley Federal del Trabajo Art. 87), at least 15 days' salary, payable by December 20 each year, many employers pay more (20, 25, or 30 days). It's genuinely a real annual cash cost on top of the quoted salary, this calculator reuses the same engine as the dedicated Aguinaldo Calculator so the two figures can never drift apart, with a toggle if you're budgeting monthly cost only.

IMSS and INFONAVIT are both capped at the same SBC ceiling, 25 times the daily UMA ($2,933/day for 2026, roughly MXN 1070K/year). Riesgos de Trabajo uses the same cap. ISN is the exception, it applies to full payroll with no ceiling at all.