Tools · Payroll

From net or gross salary to the real cost for your company

Start from the net you want the worker to receive or from the agreed gross salary, and get the full waterfall in a single calculation: total cost to the company (salary plus all employer IMSS contributions, INFONAVIT, payroll tax and provisions) → gross salary → net salary the worker takes home. 2026 ISR and IMSS parameters.

Inputs

What the worker actually takes home each month (no vouchers or extra benefits). We solve for the gross that produces it.

Sets their vacation days (art. 76 LFT: 12 the first year, +2 per year up to 20, then +2 every 5), the integration factor of the base contribution salary (SBC) and the vacation premium provision. New employee = 0.

The class average premiums (art. 73 LSS) are shown with indicative activities. Your actual premium — recalculated every February from your accident history — is on your annual return or in the IDSE.

Fills automatically when you pick a state; adjust it if your state has surcharges, active incentives or bracketed rates (Sinaloa). 2026 rates per state treasury laws.

Aguinaldo of 15 days (art. 87 LFT) and a vacation premium of 25% on the vacation days by seniority (arts. 76/80). Not a monthly cash flow, but a real accrued cost.

Total cost to the company (real monthly outlay)
Net received
Gross salary
Contributions + provisions
Cost ÷ net

Total company costGross salary + all employer contributions, payroll tax and provisions
− Employer cost (what the company pays on top of the salary)
Total employer contributions
Gross salary
− Worker withholdings (income tax and employee social security)
Net salaryWhat the worker takes home in their account
Methodological note: assumes a fixed salary 100% taxable with statutory minimum benefits and the seniority entered. Superior benefits, exempt welfare pay (previsión social) or variable salary change the result — and are exactly where legal payroll optimization lives.

Does your real payroll square with these numbers?

Well-structured compensation schemes (welfare pay, savings fund, correct SBC integration) move these numbers legally — and poorly structured ones move them criminally. We know how to tell them apart.

Optimize my payroll on WhatsApp +52 (81) 2946 0274

How it works

The tool builds the full waterfall of a salary. You can start from the net you offer — in which case it solves the inverse problem, iterating the 2026 monthly ISR schedule (Annex 8 RMF), the employment subsidy and the employee IMSS contributions to find the gross that produces it — or start directly from the agreed gross salary. In both cases it adds on top every employer charge: IMSS broken down by branch with the 2026 severance and old-age (cesantía y vejez) contributions, INFONAVIT 5%, state payroll tax and provisions, up to the total cost the company disburses. The SBC uses the integration factor for the seniority entered. An ideal complement to the article on payroll management.

2026 parameters: monthly ISR schedule from Annex 8 RMF 2026 (DOF 28-Dec-2025) · employment subsidy $536.22 monthly for income up to $11,492.66 · UMA $117.31 (INEGI, in force Feb-2026) · general minimum wage $315.04 · IMSS contributions per the LSS: sickness and maternity (fixed employer contribution 20.40% of UMA art. 106, excess 1.10%/0.40% on the SBC-minus-3-UMA difference, cash benefits 0.70%/0.25% art. 107, medical expenses for pensioners 1.05%/0.375% art. 25), disability and life 1.75%/0.625% (art. 147), occupational risks per premium (arts. 71-74), nurseries 1% (art. 211), retirement 2% and severance and old-age with the progressive 2026 employer contributions by salary bracket (art. 168 reformed; from 3.150% to 7.51%) plus 1.125% employee · INFONAVIT 5% (art. 29 LINFONAVIT) · SBC capped at 25 UMA (art. 28 LSS) · integration factor computed with the seniority entered (art. 27 LSS and the vacation table of art. 76 LFT). 2026 payroll-tax rates per state per state treasury laws (national range 2.40%–4.25%; Jalisco applies 5% to salary-assimilated; Sinaloa scales by payroll amount) — check local surcharges and incentives; the field is editable. Informational calculation with a fixed salary 100% taxable and statutory minimum benefits; variable salaries, exempt welfare pay or superior benefits change the result. It does not replace your payroll calculation.

Frequently asked questions

Why does the total cost exceed the salary by so much?

Because on top of the gross salary sit the employer IMSS (social security), RCV (retirement) and Infonavit (housing fund) contributions and the state payroll tax — typically 25-35% extra depending on salary level and state. The net the employee sees and the cost the employer pays live on different planets.

Does it include aguinaldo (Christmas bonus) and vacations?

The annualized cost accounts for the statutory minimum benefits. Superior benefits (more aguinaldo days, savings fund, vouchers) are added on top — and some integrate into the base contribution salary, making the contributions more expensive too.

Is the payroll tax the same in every state?

No — most charge 3% on payroll, but some states are above and some below, and some add surcharges. The calculator carries the rate by state; for large payrolls, where your headcount is located is a real design variable.

This tool produces informational estimates using 2026 parameters and simplified assumptions. Its results do not constitute advice and do not replace the formal calculation applicable to your case (that of your accountant, your notary or the authority), and may differ from your specific situation. For decisions involving significant amounts, validate them in a session.