¿Qué es el ingreso gravado y exento?

When we talk about taxes and work, Income Tax (ISR) takes center stage. When an employee is hired under the wage and salary system, the payroll and the corresponding benefits require the payment of taxes. However, there are concepts that are exempt from ISR deductions. 

This differentiation not only affects the calculation of taxes payable, but also influences the financial planning of both individuals and organizations. Understanding these distinctions is essential to optimize tax management, ensure compliance with tax obligations and, in many cases, maximize economic benefits for workers.

In this article we will explain what is and how to calculate what is taxed and exempt in the payroll, what are the exempt income and the benefits exempt from ISR .

What is exempt and taxable ?

In the tax context, the terms “ taxed and exempt ” refer to how certain income or transactions are treated for tax calculations. Both concepts are fundamental to understanding our tax obligations . These terms define how different types of income or transactions will be treated when calculating taxes, specifically Income Tax (ISR) . Understanding the difference between the two is crucial for both employers and employees, as it directly impacts the calculation of payroll and the net income received by the worker.

Taxable income

The taxable portion refers to the amount that is subject to the payment of Income Tax (ISR). In other words, a certain percentage of tax must be calculated and paid on this type of income, in accordance with the provisions of the corresponding tax laws.

This amount does not refer only to the employee’s gross salary , but also to other income such as minimum legal benefits such as Employee Profit Sharing (PTU)  or Christmas bonus , or concepts such as liquidation or severance pay to which the rate, fixed fee or discount percentage will be applied. 

Exempt income

Exempt income refers to those concepts that are not considered subject to tax calculations, such as income allocated for social security. These concepts are specified in article 93 of the Income Tax Law (LISR) , which explains the requirements that such income must meet in order to be exempt from deductions. 

For example, in Mexico, some social benefits that companies provide to their employees are exempt from ISR up to certain limits. This means that you do not have to pay ISR on these benefits, as long as they do not exceed the limits established by law.

What are exempt incomes ?

Some of the most common income tax exemptions are:

Natural person :

• When an inheritance or legacy is received, as long as the total value of the inheritance does not exceed the amounts established by law.
• Income received from life insurance is exempt from income tax up to certain limits.
• Partial or total withdrawals from AFORES are exempt up to certain amounts.
• Some social benefits such as Christmas bonuses, holiday bonuses and employee profit sharing (PTU) are exempt up to certain limits.

Legal entity :

• Donations received by institutions authorized to receive them.
• Institutions that carry out non-profit activities, such as civil associations and foundations, are not required to pay income tax on the income from these activities.
• The dividends that a company receives from another Mexican company.

Are gratuities subject to income tax ?

Gratuities may include bonuses, tips, commissions, premiums, among others. Here we detail how some types of gratuities are managed tax-wise:

• Annual Bonuses or Christmas Bonus: The Christmas bonus is a mandatory benefit that all workers in Mexico must receive. Although it is considered taxable income, the law establishes an exempt limit. The excess of this amount is considered taxable income for the ISR.
• Bonuses and bonuses: Bonuses and bonuses are considered taxable income for ISR. However, there are some exceptions such as the seniority bonus , which is exempt up to the amount resulting from multiplying the general minimum wage of the taxpayer’s geographic area by 90 days.
• Tips: Tips received by workers in restaurants, hotels and other similar establishments are considered taxable income for the purposes of the ISR. However, voluntary tips that customers give directly to workers are not considered income for the employer, nor are they part of the basis for calculating workers’ benefits.

Income tax exempt benefits : What are they and how are they applied?

We must know the limit for each of the benefits that exist in Mexico to know what amount is exempt and taxable from deductions. The limits for exemption in 2024 are:  

• Minimum wage : the part equivalent to 30 UMAS 
• Bonus: the value of 30 UMAS .
• Overtime: 3 hours of overtime per day, not exceeding 9 hours per week if the employee receives the minimum wage. For higher wages, up to 50% of the wages will be exempt, without the exemption exceeding 5 UMAS for each week worked.
• Vacation bonus: 15 UMAS when this benefit is granted generally to all employees.
• Sunday bonus : 1 Measurement and Update Unit (UMA) for each Sunday worked.
• Profit sharing (PTU): 15 UMAS, only when this benefit is granted generally to all employees.
• Reembolso de gastos médicos: solo si el reembolso se concede de manera general a todos los empleados. Se considera 1 UMA elevada al año.
• Fondo de ahorro: existen 2 condicionantes, debe ser aportado de manera general a todos los trabajadores. Las aportaciones entre el trabajador y la empresa deben ser las mismas. Si la aportación del patrón excede el 13%  del salario, se deberá pagar impuestos.
• Cuota de seguridad social: exento para las empresas.

¿Cómo se aplican las exenciones fiscales a la previsión social?

La previsión social indica que todas las prestaciones que se otorguen en una empresa, deben de ser proporcionadas a todos los empleados a manera de mejorar su calidad de vida. Dichas prestaciones tienen que estar establecidas en el contrato de trabajo. 

En términos fiscales, si la suma de los salarios y las prestaciones no excedan el equivalente de 7 UMAS elevados al año, se consideran ingresos exentos.  Ejemplo: 

• Vales de despensa, becas, subsidios, guarderías: 7 UMAS elevadas al año
• Jubilación, retiro, pensión, etc.: el monto diario debe ser menor a 15 veces el valor de UMA.
• Pagos por retiro como prima de antigüedad y liquidación: 90 veces el valor de UMA por cada año de servicio.
• Seguro de vida pagada por el patrón: exento siempre y cuando las cantidades se paguen por medio de instituciones de seguros, ya sea al trabajador o al beneficiario.

Ejemplo para calcular lo gravado y exento de una prestación mínima de ley

Debemos de calcular el valor que es exento y gravado del aguinaldo de un trabajador, por lo que supongamos que:

Aguinaldo: $25,000 MXN

Exento: 30 UMAS.

Entonces, tenemos que realizar el cálculo del valor de UMA. En el 2023 es de $108.57 MXN, por lo que multiplicamos esa cantidad por el tope exento para aguinaldo que es 30 UMAS, por lo que:

$108.57 * 30 = $3,257.10 MXN es el valor exento, no estará sujeto al pago de ISR.

Por lo que el monto de aguinaldo, menos el valor de ingresos exentos, corresponde a la parte gravable de esta prestación, $21,742.90 MXN. Siendo esta la parte a la que se deberá realizar el cálculo de ISR.

Asesoría de nómina

Conocer cuáles son los ingresos exentos y su tope en cada prestación te ayudará hacer un mejor cálculo de las deducciones de nomina aplicables en la remuneración de tu empleado. Por ello, es fundamental que tu empresa se mantenga actualizada en los valores que cambian año tras año y que inciden en estos cálculos. 

We offer you Runa’s payroll advisory service . Where an expert accountant will help you clear up all your doubts and know how to deduct social security without complications. Schedule a call today.

Frequently Asked Questions

How does the calculation of taxable and exempt income affect the preparation of payroll?

Accurately calculating what is taxable and exempt is crucial to the correct preparation of the payroll , as it determines the basis on which the Income Tax (ISR) is applied. An error in this calculation can result in excessive or insufficient tax payments, with repercussions for both the employer and the employee.

What is the relationship between the CIF (Tax Identification Card) and the payment of income taxes?

The Tax Identification Card (CIF) is a unique number assigned to each taxpayer in Mexico. It is an essential element for the payment of ISR, since it allows the taxpayer to be identified and associated with his/her tax obligations.

How does organizational culture influence the implementation of income tax-exempt benefits?

Organizational culture plays an important role in the implementation of benefits exempt from income tax, as it defines the company’s philosophy and values ​​regarding the remuneration and well-being of its employees.

How does FONACOT relate to tax-exempt social security benefits?

The National Fund for Employment (FONACOT) is a financial institution specialized in granting loans to workers for various purposes, including the acquisition of goods and services related to social security.

What role does the REPSE (Registry of Specialized Service Providers) play in determining taxable and exempt income?

The Registry of Specialized Service Providers (REPSE) is a register where companies that provide specialized services to other companies are registered. Registration in the REPSE is a requirement for payments for these services to be considered exempt from ISR for the receiving company.

How do the weeks contributed to the IMSS affect the calculation of ISR-exempt benefits?

The number of weeks of contributions to the Mexican Social Security Institute (IMSS) influences the determination of some benefits exempt from ISR, such as Christmas bonuses and vacation bonuses.

How are travel expenses considered when calculating taxable and exempt income on payroll?

Travel expenses , understood as amounts given to workers to cover travel and lodging expenses for work reasons, may have a different tax treatment in terms of their taxability or exemption from ISR.