Mexico gross to net salary: 2026 examples
Updated: · mx-payroll-2026.1.0
A gross monthly salary of MXN 20,000.00 gives an estimated net of $17,058.21 MXN, after ISR of $2,383.65 and employee IMSS of $558.14.
The assumptions matter
All three examples use October 2026, the general region, monthly pay, one completed year of service, 15 days of aguinaldo, 12 vacation days, a 25% vacation premium and no extra deductions. These are fully taxable fixed salaries, not actual payslips.
| Gross | ISR | IMSS | Applied subsidy | Net |
|---|---|---|---|---|
| $10,000.00 | $193.37 | $257.52 | $535.65 | $9,549.11 |
| $20,000.00 | $2,383.65 | $558.14 | $0.00 | $17,058.21 |
| $30,000.00 | $4,519.65 | $859.03 | $0.00 | $24,621.32 |
The MXN 20,000 calculation, step by step
- ISR before subsidy: fixed fee 1,856.84 + (20,000 − 17,533.65) × 21.36% = $2,383.65.
- Employment subsidy: does not apply because income exceeds the MXN 11,492.66 monthly threshold.
- Daily salary = 20,000 / 30. Integration factor = 1 + (15 + 12 × 25%) / 365. Estimated contribution base = $699.54 per day. October has 31 contribution days.
- Employee IMSS = [SBC × 2.375% + max(SBC − 3 × UMA, 0) × 0.4%] × 31. Daily UMA = 117.31. Result: $558.14.
- Net = gross − ISR after subsidy − IMSS − other deductions = $17,058.21.
If you want MXN 20,000 take-home pay
With the same assumptions, the minimum calculated gross reaching that target is $23,889.66 MXN. The search works in cents; subsidy discontinuities can prevent an exact match for other amounts.
Why your payslip may differ
A quincena here means 15 days, not 14. ISR uses a separate period tariff: dividing monthly tax by two is not equivalent. January uses a different UMA and subsidy rate. Higher benefits, absences, exempt income, bonuses, INFONAVIT loans and employer adjustments can change the result.