As of December 1st, 2017, the minimum daily wage will increase to $88.36 pesos. Recently the National Commission for Minimum Wages’ Counsel of Representatives agreed to grant an increase to the general minimum wage for 2018 which includes the $5 pesos per day Recovery Independent Amount (MIR per its acronym in Spanish), as well as
On October 10, 2017, on the Official Journal for the State of Jalisco (Periódico Oficial del Estado de Jalisco) the guidelines to facilitate compliance with obligations upon Payroll Tax withholders established on article 46 of the Income Act for the State of Jalisco were published. The most relevant provisions are as follows: In connection with
Through the Second Annual Amendment to the 2017 Tax Law (in Spanish: la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal), published this past July 18, the authorities formalized the extension of the period until December 2017 that ensures compliance with the obligations between the contracting party and the contractor. It should be pointed
Travel Expenses and Fringe Benefits in the New Payroll Complement, Corrected and Extended!
On March 27, 2017, the guide to fill in the payroll receipt and its complement was updated in the part that describes how to record the payment of travel expenses to employees. The most significant change regarding such registration is about the time to issue the CFDI and the treatment that it must be