{"id":536,"date":"2019-11-07T18:41:25","date_gmt":"2019-11-08T00:41:25","guid":{"rendered":"https:\/\/runahr.com\/?p=536"},"modified":"2026-05-25T14:05:17","modified_gmt":"2026-05-25T20:05:17","slug":"impuesto-sobre-nomina","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/nomina\/impuesto-sobre-nomina\/","title":{"rendered":"Impuesto Sobre N\u00f3mina (ISN): \u00bfC\u00f3mo se paga?"},"content":{"rendered":"

Dentro del panorama fiscal que deben enfrentar hoy las empresas en M\u00e9xico, el Impuesto Sobre N\u00f3mina (ISN) sigue siendo una obligaci\u00f3n clave. No siempre es un tema visible, pero su impacto en las finanzas, en la operaci\u00f3n diaria y hasta en la reputaci\u00f3n de una organizaci\u00f3n es real. En esencia, es un impuesto que tiene que cubrir el patr\u00f3n por todo lo que paga a su personal: sueldos, bonos, prestaciones y cualquier otra forma de remuneraci\u00f3n.<\/span><\/p>\n

Este texto tiene como objetivo dar una explicaci\u00f3n clara \u2014sin complicaciones ni t\u00e9rminos innecesarios\u2014 sobre c\u00f3mo funciona el ISN en 2026, qu\u00e9 abarca, c\u00f3mo se calcula, qu\u00e9 incluye y qu\u00e9 no, y por qu\u00e9 es importante que tanto desde Recursos Humanos como desde Direcci\u00f3n General se tenga bien entendido este tema.<\/span><\/p>\n

\u00bfQu\u00e9 es el Impuesto Sobre N\u00f3mina (ISN) en M\u00e9xico?<\/span><\/h2>\n

Aunque <\/span>suene <\/span>muy <\/span>t\u00e9cnico, <\/span>el <\/span>Impuesto <\/span>Sobre <\/span>N\u00f3mina (<\/span>ISN) <\/span>es <\/span>bastante <\/span>directo. <\/span>Cada <\/span>vez <\/span>que <\/span>una <\/span>empresa <\/span>en <\/span>M\u00e9xico <\/span>paga <\/span>sueldos, <\/span>prestaciones <\/span>o <\/span>alg\u00fan <\/span>incentivo <\/span>a <\/span>sus <\/span>empleados, <\/span>tiene <\/span>que <\/span>pagar <\/span>un <\/span>porcentaje <\/span>adicional <\/span>al <\/span>estado. <\/span>Eso <\/span>es <\/span>el <\/span>ISN. <\/span>Es <\/span>un <\/span>impuesto <\/span>local, <\/span>s\u00ed, <\/span>pero <\/span>no <\/span>por <\/span>eso <\/span>menos <\/span>importante: <\/span>su <\/span>incumplimiento <\/span>puede <\/span>generar <\/span>sanciones <\/span>fuertes, <\/span>y <\/span>no <\/span>solo <\/span>econ\u00f3micas.<\/span><\/p>\n

Tambi\u00e9n <\/span>se <\/span>le <\/span>conoce <\/span>como <\/span>impuesto <\/span>por <\/span>erogaciones <\/span>laborales. <\/span>Y <\/span>aunque <\/span>muchas <\/span>veces <\/span>se <\/span>le <\/span>ve <\/span>como <\/span>una <\/span>carga <\/span>m\u00e1s, <\/span>desde <\/span>otra <\/span>\u00f3ptica <\/span>tambi\u00e9n <\/span>se <\/span>puede <\/span>entender <\/span>como <\/span>un <\/span>mecanismo <\/span>del <\/span>Estado <\/span>para <\/span>promover <\/span>la <\/span>formalidad <\/span>laboral <\/span>y <\/span>fondear <\/span>programas <\/span>p\u00fablicos. <\/span>No <\/span>por <\/span>nada <\/span>su <\/span>cumplimiento <\/span>es <\/span>uno <\/span>de <\/span>los <\/span>marcadores <\/span>m\u00e1s <\/span>claros <\/span>de <\/span>que <\/span>una <\/span>empresa <\/span>est\u00e1 <\/span>operando <\/span>bajo <\/span>la <\/span>ley.<\/span><\/p>\n

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

\u00bf<\/span>Qu\u00e9 <\/span>son <\/span>los <\/span>impuestos <\/span>y <\/span>por <\/span>qu\u00e9 <\/span>importan <\/span>aqu\u00ed?<\/span><\/span><\/h3>\n

En <\/span>esencia, <\/span>un <\/span>impuesto<\/span><\/a> es <\/span>dinero <\/span>que <\/span>el <\/span>gobierno <\/span>cobra <\/span>a <\/span>quienes <\/span>cumplen <\/span>ciertas <\/span>condiciones \u2014<\/span>ingresos, <\/span>propiedad, <\/span>actividades <\/span>econ\u00f3micas, <\/span>etc.\u2014 <\/span>para <\/span>poder <\/span>financiar <\/span>servicios <\/span>p\u00fablicos. <\/span>El <\/span>ISN <\/span>entra <\/span>justo <\/span>en <\/span>esta <\/span>l\u00f3gica: <\/span>es <\/span>una <\/span>aportaci\u00f3n <\/span>del <\/span>patr\u00f3n, <\/span>no <\/span>del <\/span>trabajador, <\/span>y <\/span>se <\/span>activa <\/span>en <\/span>cuanto <\/span>hay <\/span>una <\/span>relaci\u00f3n <\/span>laboral<\/span><\/a> formal.<\/span><\/p>\n

Este <\/span>impuesto <\/span>es <\/span>local, <\/span>pero <\/span>su <\/span>impacto <\/span>es <\/span>nacional. <\/span>Aunque <\/span>las <\/span>tasas <\/span>var\u00edan <\/span>por <\/span>estado, <\/span>todas <\/span>las <\/span>empresas <\/span>que <\/span>tienen <\/span>empleados <\/span>deben <\/span>contemplarlo. <\/span>Dejarlo <\/span>de <\/span>lado <\/span>puede <\/span>terminar <\/span>en <\/span>multas, <\/span>recargos <\/span>y, <\/span>en <\/span>casos <\/span>m\u00e1s <\/span>graves, <\/span>hasta <\/span>en <\/span>suspensiones <\/span>de <\/span>actividad.<\/span><\/p>\n

\u00bf<\/span>Desde <\/span>cu\u00e1ndo <\/span>existe <\/span>el <\/span>ISN <\/span>en <\/span>M\u00e9xico?<\/span><\/span><\/h3>\n

Aunque <\/span>no <\/span>todos <\/span>lo <\/span>saben, <\/span>el <\/span>Impuesto <\/span>Sobre <\/span>N\u00f3mina <\/span>no <\/span>es <\/span>nuevo. <\/span>Se <\/span>remonta <\/span>a <\/span>los <\/span>a\u00f1os <\/span>70, <\/span>cuando <\/span>el <\/span>gobierno <\/span>de <\/span>Luis <\/span>Echeverr\u00eda <\/span>buscaba <\/span>nuevas <\/span>fuentes <\/span>de <\/span>ingresos <\/span>para <\/span>financiar <\/span>programas <\/span>sociales. <\/span>En <\/span>ese <\/span>contexto, <\/span>el <\/span>ISN <\/span>se <\/span>volvi\u00f3 <\/span>una <\/span>herramienta <\/span>\u00fatil <\/span>para <\/span>los <\/span>gobiernos <\/span>estatales. <\/span>Su <\/span>adopci\u00f3n <\/span>fue <\/span>paulatina, <\/span>dependiendo <\/span>de <\/span>cada <\/span>entidad, <\/span>pero <\/span>el <\/span>punto <\/span>es <\/span>que <\/span>desde <\/span>entonces <\/span>se <\/span>ha <\/span>mantenido <\/span>como <\/span>una <\/span>fuente <\/span>clave <\/span>de <\/span>recaudaci\u00f3n <\/span>local.<\/span><\/p>\n

Con <\/span>el <\/span>tiempo, <\/span>el <\/span>ISN <\/span>ha <\/span>cambiado, <\/span>se <\/span>ha <\/span>reformado, <\/span>y <\/span>hoy <\/span>es <\/span>parte <\/span>del <\/span>d\u00eda <\/span>a <\/span>d\u00eda <\/span>fiscal <\/span>de <\/span>cualquier <\/span>empresa <\/span>formalizada <\/span>en <\/span>M\u00e9xico.<\/span><\/p>\n

\u00bf<\/span>Qui\u00e9n <\/span>tiene <\/span>la <\/span>batuta <\/span>en <\/span>este <\/span>impuesto?<\/span><\/span><\/h3>\n

Aqu\u00ed <\/span>entra <\/span>un <\/span>punto <\/span>clave: <\/span>el <\/span>ISN <\/span>no <\/span>es <\/span>un <\/span>impuesto <\/span>federal, <\/span>sino <\/span>estatal. <\/span>Es <\/span>decir, <\/span>cada <\/span>gobierno <\/span>estatal <\/span>define <\/span>cu\u00e1nto <\/span>se <\/span>cobra, <\/span>c\u00f3mo <\/span>se <\/span>cobra <\/span>y <\/span>qu\u00e9 <\/span>reglas <\/span>aplican. <\/span>En <\/span>t\u00e9rminos <\/span>operativos, <\/span>las <\/span>Secretar\u00edas <\/span>de <\/span>Finanzas<\/span><\/a> de <\/span>cada <\/span>estado <\/span>son <\/span>quienes <\/span>tienen <\/span>el <\/span>control. <\/span>Ellas <\/span>establecen <\/span>las <\/span>reglas, <\/span>vigilan <\/span>el <\/span>cumplimiento <\/span>y <\/span>aplican <\/span>las <\/span>sanciones <\/span>si <\/span>hace <\/span>falta.<\/span><\/p>\n

Adicionalmente, <\/span>si <\/span>una <\/span>empresa <\/span>tiene <\/span>dudas <\/span>o <\/span>se <\/span>encuentra <\/span>en <\/span>un <\/span>conflicto <\/span>fiscal <\/span>relacionado <\/span>con <\/span>el <\/span>ISN, <\/span>puede <\/span>recurrir <\/span>a <\/span>la <\/span>Procuradur\u00eda <\/span>de <\/span>la <\/span>Defensa <\/span>del <\/span><\/a>Contribuyente (PRODECON)<\/a>. <\/span>Este <\/span>organismo <\/span>aut\u00f3nomo <\/span>ofrece <\/span>asesor\u00eda <\/span>y <\/span>defensa <\/span>legal <\/span>gratuita <\/span>a <\/span>empresas <\/span>y <\/span>personas <\/span>f\u00edsicas <\/span>en <\/span>temas <\/span>fiscales.<\/span><\/p>\n

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

\u00bf<\/span>Y <\/span>eso <\/span>del \u201c<\/span>Impuesto <\/span>3 <\/span>sobre <\/span>n\u00f3mina\u201d?<\/span><\/h3>\n

Es <\/span>muy <\/span>com\u00fan <\/span>escuchar <\/span>que <\/span>el <\/span>ISN <\/span>y <\/span>el \u201c<\/span>Impuesto <\/span>3 <\/span>sobre <\/span><\/a>n\u00f3mina<\/a>\u201d <\/span>son <\/span>cosas <\/span>distintas, <\/span>pero <\/span>no <\/span>es <\/span>as\u00ed. <\/span>Son <\/span>lo <\/span>mismo. <\/span>La <\/span>confusi\u00f3n <\/span>viene <\/span>del <\/span>hecho <\/span>de <\/span>que <\/span>en <\/span>muchos <\/span>estados <\/span>la <\/span>tasa <\/span>del <\/span>ISN <\/span>es <\/span>del <\/span>3%, <\/span>de <\/span>ah\u00ed <\/span>el <\/span>apodo. <\/span>Pero <\/span>oficialmente, <\/span>el <\/span>nombre <\/span>correcto <\/span>es <\/span>Impuesto <\/span>Sobre <\/span>N\u00f3mina.<\/span><\/p>\n

\u00bfQue es la importancia del Impuesto Sobre N\u00f3mina (ISN) en M\u00e9xico?<\/h2>\n

Para <\/span>decirlo <\/span>claro: <\/span>el <\/span>ISN <\/span>no <\/span>es <\/span>un <\/span>gasto <\/span>m\u00e1s, <\/span>es <\/span>una <\/span>de <\/span>las <\/span>contribuciones <\/span>m\u00e1s <\/span>importantes <\/span>para <\/span>las <\/span>empresas. <\/span>Y <\/span>no <\/span>solo <\/span>por <\/span>lo <\/span>que <\/span>representa <\/span>en <\/span>pesos <\/span>y <\/span>centavos, <\/span>sino <\/span>por <\/span>el <\/span>efecto <\/span>que <\/span>tiene <\/span>en <\/span>la <\/span>estructura <\/span>financiera, <\/span>en <\/span>la <\/span>formalizaci\u00f3n <\/span>laboral <\/span>y <\/span>en <\/span>la <\/span>competitividad.<\/span><\/p>\n

Entre <\/span>los <\/span>motivos <\/span>por <\/span>los <\/span>que <\/span>el <\/span>ISN <\/span>tiene <\/span>tanto <\/span>peso <\/span>est\u00e1n:<\/span><\/p>\n