Payroll tax (ISN)
The employer state income tax (Impuesto Sobre Nominas, ISN) is a payroll tax that is levied and administered at state level. It is paid by the employer based on the total compensation that is paid to employees during the month. The tax rate varies based on the state where the wages are paid and can vary from 3% to 3.5% in 2024 (Coahuila legislative notice).
All employers (individuals or legal entities) are liable to payroll tax from their first payment to an employee.
Payment of the payroll tax must be made locally usually by using a local self service portal (such as the e.firma system or Payroll Tax portal or Tesoreria Virtual). The portal used will depend on the State administering the tax. In some states payment is made in person
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Web page updated on 28 Aug 2024 11:47