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 Duration 21 hours

Course Outline

Introduction to Mexican Tax and Social Security Systems

  • Summary of the Mexican tax regulatory structure
  • Primary regulatory bodies: IMSS, ISR, and IESN
  • Duties of employers and employees regarding statutory compliance

Income Tax (ISR) Fundamentals

  • Scope and regulatory application of ISR
  • Withholding obligations imposed on employers
  • ISR calculation methodologies and reporting procedures

Mexican Social Security Institute (IMSS)

  • Structure and service delivery of IMSS
  • Registration protocols for employees and employers
  • Contribution rates and payment mechanisms

National Social Security Institute (IESN)

  • Functional roles of IESN within the social security framework
  • Employer obligations for regulatory adherence
  • Sanctions for non-compliance

Integration of Payroll with Social Security

  • Payroll reporting requirements for government oversight
  • Automation of contributions and statutory deductions
  • Case analysis: payroll compliance workflows for government reporting

Responsibilities and Obligations of Employers

  • Registration, reporting, and data maintenance
  • Administration of employee benefits and social security contributions
  • Audit responses, inspections, and corrective measures

Advanced Compliance Strategies

  • Tax planning and risk mitigation strategies
  • Cross-border employment and regulatory challenges
  • Best practices for sustainable compliance programs for government accountability

Summary and Next Steps

Requirements

  • Fundamental understanding of human resources or financial processes
  • Basic proficiency with payroll concepts
  • No prior tax or legal expertise required

Target Audience

  • Human resources professionals
  • Finance and payroll specialists
  • Compliance and legal officers

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