Course Outline

Introduction to Mexican Tax and Social Security Systems

  • Overview of the Mexican tax framework
  • Key institutions: IMSS, ISR, and IESN
  • Employer and employee roles in compliance for government operations

Income Tax (ISR) Fundamentals

  • Scope and application of ISR for government entities
  • Withholding obligations for employers within the public sector
  • ISR calculation and reporting processes for government agencies

Mexican Social Security Institute (IMSS)

  • Overview of IMSS structure and services for government employees
  • Registration of employees and employers in the public sector
  • Contribution rates and payment mechanisms for government operations

National Social Security Institute (IESN)

  • Functions of IESN within the system for government entities
  • Employer obligations for compliance in the public sector
  • Penalties for non-compliance in government operations

Integration of Payroll with Social Security

  • Payroll reporting obligations for government agencies
  • Automating contributions and deductions for public sector entities
  • Case study: payroll compliance workflow for government organizations

Responsibilities and Obligations of Employers

  • Registration, reporting, and updates for government employers
  • Managing employee benefits and contributions in the public sector
  • Audits, inspections, and corrective actions for government operations

Advanced Compliance Strategies

  • Tax planning and risk mitigation for government agencies
  • Cross-border employment and compliance issues for government entities
  • Best practices for sustainable compliance programs in the public sector

Summary and Next Steps

Requirements

  • Basic understanding of human resources or financial processes for government
  • Familiarity with payroll concepts
  • No prior tax or legal knowledge required

Audience

  • Human resources professionals
  • Financial and payroll specialists
  • Compliance and legal officers
 21 Hours

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