Whether you are a worker or an employer, it is important that you know about the 2 on payroll Because as an expense it is a concept that is in charge of whoever hires you to work, as they will deduct it from your salary.
In fact, if it is the first time you work, when you receive your payroll receipt, you will find several discounts and it is at that moment when you think that in reality the amount you were thinking of charging is not such but that several amounts have been deducted, but It is a compulsory question by law.
But anyway, although it is an obligation, it is important that you have a clear knowledge about one of the discounts that are considered state.
Below you will learn exactly what it is and how it is considered in different ways in each Mexican state, such as Jalisco and Michoacán.
What character does he have and who pays the 2 on payroll?
- 2 on payroll It has the character of a state tax that is taxable on any payment that is made in kind or in money received as remuneration for subordinate work.
- Those who have the obligation to pay the tax are the legal and physical persons as employers who make the payment of their salaries to the employees.
- It is a tax whose taxable base is the entire payment made by the employer to its employees who make up the payroll.
What is the 2% on payroll?
Then, What is the 2% on payroll?
- The 2% is the rate that is applied on the total of the remunerations that are paid in the month.
- The same state tax has a rate of 1% when it comes to activities such as fishing, livestock and forestry.
- In addition to these special cases, there is an exemption from the tax when it comes to educational scholarships that are awarded to the children of workers.
- The payment of the state tax is made within 20 days of the following month through a monthly statement.
- It is a progressive tax that is made up of the tax base, the progressive table and the applicable rate.
- With these three elements it is possible to carry out the settlement on the payroll.
- The tax base is considered to be the sum of the previous concepts less the wages that are exempt.
- Having the tax base it is necessary to have the progressive table.
Progressive table of 2 on payroll
The percentage of the progressive table is the one that is applied to the surplus, then:
- From $ 0.00 to $ 33074.14, minimum fee: 0.00, 1.00%
- From $ 33074.15 to 66148.31, minimum fee: $ 320.73, 1.10%
- From $ 66148.32 to $ 99222.45, minimum fee: $ 694.55, 1.20%
- From 99222.46 to $ 13296.61, minimum fee: $ 1091.45, 1.30%
- From $ 132,296.62 to $ 165,370.73, minimum payment: $ 1,521.40, 1.40%
- From $ 165 370.74 to $ 198444.91, minimum fee: $ 1984.46, 1.50%
- From $ 198444.92 to $ 231519.08, minimum fee: $ 2480.56, 1.60%
- From $ 231519.09 to $ 264593.19, minimum fee. $ 3009.74, 1.70%
- From 264593.20 to $ 297667.35, minimum fee: $ 3572.01, 1.80%
- From $ 297667.36 to $ 33074150, minimum fee: $ 4167.34, 1.90%
- From $ 330741.51 to $ 363915.64, minimum fee: $ 4795.75, 2.10%
- From $ 363,915.65 to $ 396,889.81, minimum fee: $ 5457.23, 2.20%
- From $ 429,963.97 to $ 463,038.10, minimum fee: $ 6879.42, 2.30%
- From $ 463038.11 to $ 496112.26, minimum fee: $ 7640.11, 2.40%
- From $ 529196.42 onwards, minimum fees: $ 9260.75, 2.60%
How to calculate the 2 on payroll?
Taking into account the tax base and the progressive table, the calculation can be made with an example:
- With a tax base of $ 145000 corresponds the row of $ 132,296.62 to $ 165,370.73
- The data is the tax base of $ 145,000, the lower limit of $ 132,296.62, the upper limit of $ 165,370.73, the percentage of 1.40% and the fixed fee of $ 1,521.40.
- The taxable amount of $ 145,000-132296.62 (lower limit) – the excess over the lower limit of $ 12,703.38 * 1.40% (percentage) = $ 177.85 (marginal tax + $ 1,521.40 (fixed fee) = $ 1,669.25 (payroll tax)
What is the ISN tax?
- Then, What is the ISN tax? It is the state tax, the payroll tax levied on payment in cash or in kind as remuneration for work in a dependency relationship.
- It is a tax that considers not only the salary but also the aid, commissions, the seniority premium, bonuses and the money that the company paid for overtime.
- In other words, it must be paid by all individuals and corporations who are employers and pay their employees.
What is the Isertp?
- You want to know What is the Isertp?, since it is the Personal Work Remuneration Tax.
- It is the same tax that was previously known as Subordinate Personal Work Remuneration Tax until 1998, when the Financial Code of the State of Mexico was decreed, its scope was modified Subordinate.
- This change made all payment for a personal service tax base including the joint venture.
What are the state taxes?
What are the state taxes?, since they are the applicable taxes within each state without affecting others, For example, citing those that correspond to two states: In Tabasco the state taxes are:
- The tax for the provision of lodging services.
- The payroll tax.
- The tax on exercises not taxed by VAT.
- Tax on fees for professional activities.
- The tax on contests, raffles, raffles and lotteries.
- The tax on contracts, notarial instruments and acts.
- The tax on the transfer of ownership of used movable property.
In Baja California, the state taxes are:
- The additional tax for secondary and higher education.
- The tax on allowed games, raffles, raffles and lotteries.
- The sales tax and other similar operations.
- The tax on wages for personal work.
- The tax on industrial and commercial activities.
- The tax on public shows and entertainment.
Considerations of the 2 on jalisco payroll
The 2 on payroll jalisco, always bearing in mind that each state has its own legislation, in the case of Jalisco:
- First of all you must determine the object of the tax and to whom you will apply it.
- As an object, you will consider the payment in kind or cash that you make as a legal person or natural person in the state of Jalisco, as remuneration for subordinate personal work.
- Legal or natural persons without domicile in the state of Jalisco with subordinate personnel in units, agencies, warehouses or branches within the territory are included.
- For the purposes of the tax, salaries are considered as compensation and subordinate personal work carried out by the employer to the employees.
- Article 40 of the Law establishes that legal and natural persons who receive work benefits and hire subordinate personnel are jointly liable for paying the tax, even if the remuneration is paid by another person.
- The payment of the tax has a maximum day of the 12th of the following month in the corresponding tax office through a declaration.
Considerations of 2 on Michoacan payroll
As considerations of the 2 on Michoacan payroll, the Law establishes the following:
- The payroll tax is a state tax.
- It is a taxable tax on the payment in cash for remuneration to the work of the personnel in a dependent relationship.
- In addition to salary, seniority bonuses, bonuses, awards, incentives, compensation, commissions and overtime pay are considered as remuneration.
- It is the obligation of the legal and physical persons who, as employers, make salary payments to employees.