New quarterly obligations for filing with INFONAVIT

Last June the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación] published a decree that adds article 29 to the Law of the National Workers’ Housing Fund [in Spanish: INFONAVIT]. Through this decree, the authorites will enact safeguards to prevent those companies that provide personnel service from neglecting their employer-related
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Unifying of the minimum salary

On September 30th, the Labour Secretary in conjunction with the President of the National Commission for Minimum Wages made public the resolution through which the minimum wage for geographical area “B” was increased from $68.28 pesos to $70.10 pesos, representing a 2.67% increase. This resolution came into effect on October 1st of this year, meaning
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2nd Modifications to the Miscellaneous Tax Resolution for 2014: Labor Aspects

In July 2014, the 2nd Modifications to the Miscellaneous Tax Resolution for 2014 was published in the Official Gazette, please find below the summary we have prepared regarding the most significant regulations: Online E-invoices (CFDI) for Payroll Paid to Employees Taxpayers that have a website available through which employees can print their E-invoices (CFDI) will
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Obtaining Online Digital Tax Receipts (CFDI) for Employer Contributions

The Social Security (IMSS) now issues CFDIs through the SIPARE. Some Federal Entities do not yet issue CFDIs.   Background Article 29, 1st and last paragraph, of the Federal Tax Code establishes the obligation for Federal, State and Municipal public entities and dependencies to issue online digital tax receipts (CFDI). Taxpayers that process payments for
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