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Available schemes

SchemeDescriptionYears
ordinarioFull employee: IMSS + ISR + Infonavit2024, 2025, 2026
asimiladosAsimilados a salarios: ISR only, no social security2025, 2026

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Ordinario

The ordinario scheme covers full-time employees under Mexican labor law (Ley Federal del Trabajo). It includes all mandatory deductions and employer contributions.

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What it calculates

Employee deductions:
  • ISR — Progressive income tax (Impuesto Sobre la Renta) using SAT bracket tables
  • Subsidio al empleo — Employment subsidy that reduces ISR for lower salaries
  • IMSS cuota obrera — Employee social security contributions (SEM, IV, CEAV)
  • Infonavit credit — Housing credit deduction (if applicable)
Employer contributions:
  • IMSS cuota patronal — Employer social security (SEM, IV, CEAV, RT, Guarderia)
  • Infonavit aportacion — 5% employer housing contribution
  • RCV — Retiro, Cesantia y Vejez contributions

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Employee inputs

FieldTypeRequiredDefaultDescription
daily_salarynumberYes—Salario diario
factor_integracionnumberNo1.0493Integration factor for SDI calculation
risk_class_ratenumberNo0.00543IMSS work risk rate (Class I default)
overtime_amountnumberNo0Overtime pay for the period
sunday_bonus_daysintegerNo0Sundays worked (for prima dominical)
grocery_voucher_amountnumberNo0Grocery vouchers (vales de despensa)
infonavit_credit_amountnumberNo0Active Infonavit credit deduction

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Optional perceptions

Enable optional perceptions using the overrides field: 
{
  "employee": {
    "daily_salary": 800.00,
    "overrides": {
      "bono_puntualidad": true,
      "bono_asistencia": true
    }
  }
}

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Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "MX",
    "scheme": "ordinario",
    "year": 2025,
    "period": {
      "type": "monthly",
      "start_date": "2025-03-01",
      "end_date": "2025-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 800.00,
      "factor_integracion": 1.0493,
      "risk_class_rate": 0.00543
    },
    "employer": { "id": "employer_001" }
  }'

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Key reference values

Value202420252026
UMA (diario)$108.57$113.14$116.94
SMG (diario)$248.93$278.80$278.80
Tope 25 UMA (mensual)$81,427.50$84,855.00$87,705.00

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Asimilados

The asimilados scheme covers workers under the “asimilados a salarios” tax regime. Only ISR withholding applies. There are no IMSS contributions, Infonavit, or employer social security costs.

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What it calculates

  • ISR — Progressive income tax using the same SAT bracket tables as ordinario
  • No subsidio al empleo
  • No IMSS, no Infonavit, no employer contributions

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Employee inputs

FieldTypeRequiredDescription
daily_salarynumberYesSalario diario

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Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "MX",
    "scheme": "asimilados",
    "year": 2025,
    "period": {
      "type": "monthly",
      "start_date": "2025-03-01",
      "end_date": "2025-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 1500.00
    },
    "employer": { "id": "employer_001" }
  }'