> ## Documentation Index
> Fetch the complete documentation index at: https://docs.clevis.dev/llms.txt
> Use this file to discover all available pages before exploring further.

# Mexico

> Mexican payroll schemes: ordinario and asimilados

## 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:

```json theme={null}
{
  "employee": {
    "daily_salary": 800.00,
    "overrides": {
      "bono_puntualidad": true,
      "bono_asistencia": true
    }
  }
}
```

### Example request

```bash theme={null}
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

```bash theme={null}
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" }
  }'
```