{"id":284602,"date":"2024-02-14T15:47:21","date_gmt":"2024-02-14T21:47:21","guid":{"rendered":"https:\/\/runahr.com\/?p=284602"},"modified":"2026-01-27T20:56:55","modified_gmt":"2026-01-28T02:56:55","slug":"que-es-el-pago-isn-y-como-se-paga","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-es-el-pago-isn-y-como-se-paga\/","title":{"rendered":"\u00bfQu\u00e9 es el pago ISN y c\u00f3mo se paga?"},"content":{"rendered":"

El Impuesto sobre N\u00f3mina (ISN) es un tributo estatal que afecta a las empresas en M\u00e9xico. Se aplica a los salarios y <\/span>prestaciones laborales<\/span><\/a> que las empresas otorgan a sus empleados. Es vital comprender este impuesto para cumplir con las <\/span>obligaciones fiscales<\/span><\/a> correspondientes. A continuaci\u00f3n, se detallar\u00e1 qu\u00e9 es el ISN y c\u00f3mo realizar el <\/span>pago ISN<\/span>, adem\u00e1s se proporcionar\u00e1n enlaces a los portales web de cada estado para obtener informaci\u00f3n espec\u00edfica sobre el <\/span>pago de ISN<\/span>.<\/span><\/p>\n

\"Descargar<\/a><\/h2>\n

\u00bfQu\u00e9 es el ISN y qui\u00e9nes est\u00e1n obligados a pagarlo?<\/span><\/h2>\n

El ISN, tambi\u00e9n conocido como impuesto sobre erogaciones por remuneraciones al trabajo personal, constituye una cuota estatal que incide directamente en las transacciones laborales. Este impuesto es relevante tanto para <\/span>personas f\u00edsicas<\/span><\/a> como morales y su c\u00e1lculo y pago requieren de atenci\u00f3n y seguimiento adecuados.<\/span><\/p>\n

Est\u00e1n obligadas a pagar el ISN todas las empresas que cuenten con empleados registrados ante el Instituto Mexicano del Seguro Social (<\/span>IMSS<\/span><\/a>) o el Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado (<\/span>ISSSTE<\/span><\/a>). Esto incluye a empresas de todos los tama\u00f1os y giros.<\/span><\/p>\n

\"Descargar<\/a><\/h2>\n

C\u00e1lculo y <\/span>Pago<\/span><\/h2>\n

El c\u00e1lculo del ISN var\u00eda seg\u00fan el estado en el que se encuentre la empresa, ya que cada estado tiene su propia tabla de <\/span>tasas impositivas<\/span><\/a> y <\/span>deducciones aplicables<\/span><\/a>. Sin embargo, en general, el impuesto se calcula como un porcentaje de la <\/span>n\u00f3mina<\/span><\/a> total pagada por la empresa en un per\u00edodo determinado.<\/span><\/p>\n

Para el <\/span>pago de ISN<\/span>, las empresas deben registrarse ante la autoridad fiscal estatal correspondiente y presentar las <\/span>declaraciones<\/span><\/a> y pagos de <\/span>impuestos<\/span><\/a> de manera peri\u00f3dica. Esto generalmente se realiza de forma mensual, aunque en algunos estados puede ser bimestral o trimestral.<\/span><\/p>\n

A continuaci\u00f3n, se presentan los enlaces a los portales web de las autoridades fiscales estatales de cada estado en M\u00e9xico, donde las empresas pueden obtener informaci\u00f3n detallada sobre el <\/span>pago de ISN<\/span> y realizar tr\u00e1mites fiscales:<\/span><\/p>\n

    \n
  1. Pago ISN Aguascalientes: <\/strong>https:\/\/www.aguascalientes.gob.mx\/tramites\/tramite\/EDO-SEFI-38<\/span><\/a>\u00a0<\/span><\/li>\n
  2. Pago ISN Baja California: <\/strong>https:\/\/www4.ebajacalifornia.gob.mx\/Impuesto\/index.jsp<\/span><\/a>\u00a0<\/span><\/li>\n
  3. Pago ISN Baja California Sur: <\/strong>https:\/\/tramites.bcs.gob.mx\/catalogo\/pago-del-impuesto-nominas\/<\/span><\/a>\u00a0<\/span><\/li>\n
  4. Pago ISN Campeche:<\/strong> https:\/\/tramites.campeche.gob.mx\/Principal\/tramite\/SEAFI-09<\/span><\/a>\u00a0<\/span><\/li>\n
  5. Pago ISN Coahuila:<\/strong> https:\/\/www.pagafacil.gob.mx\/pagafacilv2\/epago\/isn\/declara_isn_2019.php<\/span><\/a>\u00a0<\/span><\/li>\n
  6. Pago ISN Colima: <\/strong>https:\/\/www.finanzas.col.gob.mx\/finanzas\/isn\/accesoV4.php<\/span><\/a>\u00a0<\/span><\/li>\n
  7. Pago ISN Chiapas:<\/strong> https:\/\/www.ingresos.haciendachiapas.gob.mx\/CIE\/Acesso.asp?opcion=9<\/span><\/a>\u00a0<\/span><\/li>\n
  8. Pago ISN Chihuahua:<\/strong> https:\/\/tramites.chihuahua.gob.mx\/tramite.aspx?identificador=652<\/span><\/a>\u00a0<\/span><\/li>\n
  9. Pago ISN Ciudad de M\u00e9xico:<\/strong> https:\/\/innovacion.finanzas.cdmx.gob.mx\/siscon\/<\/span><\/a>\u00a0<\/span><\/li>\n
  10. Pago ISN Durango:<\/strong> https:\/\/www.pagos.durango.gob.mx\/tramite\/PDCIE-PagoImpuestoNomina\/<\/span><\/a>\u00a0<\/span><\/li>\n
  11. Pago ISN Guanajuato: <\/strong>https:\/\/finanzas.guanajuato.gob.mx\/#\/<\/a><\/li>\n
  12. Pago ISN Guerrero: <\/strong>https:\/\/sefina.guerrero.gob.mx\/<\/span><\/a>\u00a0<\/span><\/li>\n
  13. Pago ISN Hidalgo: <\/strong>https:\/\/portaltributario.hidalgo.gob.mx\/impuesto-sobre-n%C3%B3minas.html<\/span><\/a>\u00a0<\/span><\/li>\n
  14. Pago ISN Jalisco: <\/strong>https:\/\/gobiernoenlinea1.jalisco.gob.mx\/impuestos\/<\/span><\/a>\u00a0<\/span><\/li>\n
  15. Pago ISN Estado de M\u00e9xico: <\/strong>https:\/\/sfpya.edomexico.gob.mx\/recaudacion\/index.jsp<\/span><\/a>\u00a0<\/span><\/li>\n
  16. Pago ISN Michoac\u00e1n: <\/strong>https:\/\/sfa.michoacan.gob.mx\/nomina12\/ini_nomina.php<\/span><\/a>\u00a0<\/span><\/li>\n
  17. Pago ISN Morelos: <\/strong>https:\/\/tramites.morelos.gob.mx\/tramites\/ver.php?idTramite=RECAU\/SR\/20<\/span><\/a>\u00a0<\/span><\/li>\n
  18. Pago ISN Nayarit: <\/strong>https:\/\/www.hacienda-nayarit.gob.mx\/finanzas\/tram.php<\/span><\/a>\u00a0<\/span><\/li>\n
  19. Pago ISN Nuevo Le\u00f3n: <\/strong>https:\/\/egobierno.nl.gob.mx\/egob\/Nomina.php<\/span><\/a>\u00a0<\/span><\/li>\n
  20. Pago ISN Oaxaca: <\/strong>https:\/\/siox.finanzasoaxaca.gob.mx\/contribuyente-declaraciones.htm<\/span><\/a>\u00a0<\/span><\/li>\n
  21. Pago ISN Puebla: <\/strong>https:\/\/rl.puebla.gob.mx\/Impuestos?subImpId=1<\/span><\/a>\u00a0<\/span><\/li>\n
  22. Pago ISN Quer\u00e9taro: <\/strong>https:\/\/asistenciaspf.queretaro.gob.mx\/isn.html<\/span><\/a>\u00a0<\/span><\/li>\n
  23. Pago ISN Quintana Roo: <\/strong>https:\/\/shacienda.qroo.gob.mx\/tributanet\/<\/span><\/a>\u00a0<\/span><\/li>\n
  24. Pago ISN San Luis Potos\u00ed: <\/strong>https:\/\/finanzas.slp.gob.mx\/<\/a><\/li>\n
  25. Pago ISN Sinaloa: <\/strong>https:\/\/tramites1.sinaloa.gob.mx\/impuestos_estatales\/acceso\/index.asp<\/span><\/a>\u00a0<\/span><\/li>\n
  26. Pago ISN Sonora: <\/strong>https:\/\/hacienda.sonora.gob.mx\/empresas\/impuesto-sobre-remuneracion-al-trabajo-personal-isrtp\/<\/span><\/a>\u00a0<\/span><\/li>\n
  27. Pago ISN Tabasco: <\/strong>https:\/\/servicios.spf.tabasco.gob.mx\/re_serviciosinternet\/faces\/servicios?_adf.ctrl-state=rbwngeiqx_3<\/span><\/a>\u00a0<\/span><\/li>\n
  28. Pago ISN Tamaulipas: <\/strong>https:\/\/finanzas.tamaulipas.gob.mx\/ingresos\/pagosnet\/view\/impuestos_estatales_tem\/nhh_declaracionRfc.php?paso=2<\/span><\/a>\u00a0<\/span><\/li>\n
  29. Pago ISN Tlaxcala: <\/strong>https:\/\/www.finanzastlax.gob.mx:1515\/SICONPE\/pages\/iniciarSesion.jsp?sistema=03<\/span><\/a>\u00a0<\/span><\/li>\n
  30. Pago ISN Veracruz: <\/strong>https:\/\/ovh.veracruz.gob.mx\/ovh\/\/login.jsp?atajo=10<\/span><\/a>\u00a0<\/span><\/li>\n
  31. Pago ISN Yucat\u00e1n: <\/strong>https:\/\/srvshyweb.yucatan.gob.mx\/cgi-bin\/wspd_cgi.sh\/WService=wsingresos\/internet\/servicios\/impweb_inicio.r<\/span><\/a>\u00a0<\/span><\/li>\n
  32. Pago ISN Zacatecas: <\/strong>https:\/\/portaltributario.zacatecas.gob.mx\/seguridad\/login.jsp<\/span><\/a>\u00a0<\/span><\/li>\n<\/ol>\n

    La comprensi\u00f3n y cumplimiento de las obligaciones fiscales relacionadas con el ISN son cruciales para las empresas. Consultar las fuentes oficiales de cada estado proporciona informaci\u00f3n actualizada y precisa sobre los requisitos y procesos espec\u00edficos para el <\/span>pago ISN<\/span>.<\/span><\/p>\n

    \"Descargar<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    El Impuesto sobre N\u00f3mina (ISN) es un tributo estatal que afecta a las empresas en M\u00e9xico. Se aplica a los salarios y prestaciones laborales que las empresas otorgan a sus empleados. Es vital comprender este impuesto para cumplir con las obligaciones fiscales correspondientes. A continuaci\u00f3n, se detallar\u00e1 qu\u00e9 es el ISN y c\u00f3mo realizar el […]<\/p>\n","protected":false},"author":87,"featured_media":284603,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_wp_applaud_exclude":false,"footnotes":""},"categories":[170,190],"tags":[393,369],"class_list":["post-284602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nomina","category-recursos","tag-isn","tag-nomina-mx"],"acf":[],"yoast_head":"\n\u00bfQu\u00e9 es el pago ISN y c\u00f3mo se paga?| Runa HR<\/title>\n<meta name=\"description\" content=\"Descubre qu\u00e9 es el impuesto sobre n\u00f3mina (ISN) y tambi\u00e9n c\u00f3mo realizar el pago ISN para cumplir con las obligaciones fiscales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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