Mexico

Available schemes

Scheme	Description	Years
`ordinario`	Full employee: IMSS + ISR + Infonavit	2024, 2025, 2026
`asimilados`	Asimilados a salarios: ISR only, no social security	2025, 2026

Ordinario

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

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

Employee inputs

Field	Type	Required	Default	Description
`daily_salary`	number	Yes	—	Salario diario
`factor_integracion`	number	No	`1.0493`	Integration factor for SDI calculation
`risk_class_rate`	number	No	`0.00543`	IMSS work risk rate (Class I default)
`overtime_amount`	number	No	`0`	Overtime pay for the period
`sunday_bonus_days`	integer	No	`0`	Sundays worked (for prima dominical)
`grocery_voucher_amount`	number	No	`0`	Grocery vouchers (vales de despensa)
`infonavit_credit_amount`	number	No	`0`	Active Infonavit credit deduction

Optional perceptions

Enable optional perceptions using the overrides field:

{
  "employee": {
    "daily_salary": 800.00,
    "overrides": {
      "bono_puntualidad": true,
      "bono_asistencia": true
    }
  }
}

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" }
  }'

Key reference values

Value	2024	2025	2026
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

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.

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

Employee inputs

Field	Type	Required	Description
`daily_salary`	number	Yes	Salario diario

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" }
  }'

Get Started

Countries

Payouts

Guides

Available schemes

Ordinario

What it calculates

Employee inputs

Optional perceptions

Example request

Key reference values

Asimilados

What it calculates

Employee inputs

Example request

​Available schemes

​Ordinario

​What it calculates

​Employee inputs

​Optional perceptions

​Example request

​Key reference values

​Asimilados

​What it calculates

​Employee inputs

​Example request

Available schemes

Ordinario

What it calculates

Employee inputs

Optional perceptions

Example request

Key reference values

Asimilados

What it calculates

Employee inputs

Example request