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 Duration 14 hours

Course Outline

Payroll Fundamentals and Deduction Categories

  • Introductory overview of payroll management and the corresponding legal framework in Mexico
  • Classification of earnings: standard, exceptional, and variable compensation
  • Statutory and discretionary withholdings (including ISR, IMSS, INFONAVIT, and loan repayments)
  • Categorization of employees and various forms of employment
  • The concept of base salary and its impact on payroll processing

Aggregating Salaries, Earnings, and Withholdings

  • Daily Integrated Salary (SDI) computation for IMSS purposes
  • Consolidation of fixed and variable pay components
  • Processing of bonuses, vacation pay, and overtime compensation
  • Establishing and controlling distinct income and deduction parameters within the system

Administering Payroll via CONTPAQi Payroll

  • Navigation of the CONTPAQi Nóminas interface and functional modules
  • Establishment and configuration of organizational entities and employee records
  • Definition of payroll cycles, relevant concepts, and operational parameters
  • Execution and verification of payroll computations
  • Distribution of pay slips and generation of electronic CFDI documents

Legal and Taxary Compliance in Payroll

  • Summary of Mexican payroll legislation and associated obligations
  • Interoperability with IMSS, SAT, and INFONAVIT platforms
  • Structure of CFDI 4.0 for payroll and the digital signing procedure
  • Creation of fiscal and accounting documentation
  • Identification of frequent compliance pitfalls and strategies for avoidance

Recap and Forward Planning

  • Consolidation of essential payroll and compliance principles
  • Best practices for system upkeep and periodic updates
  • Suggestions for further professional development and certification paths

Requirements

  • Foundational knowledge of HR or payroll operational processes
  • Awareness of the Mexican regulatory landscape regarding labor and taxation
  • No prior proficiency with CONTPAQi is necessary

Target Participants

  • Payroll managers and human resources specialists
  • Accountants and officers responsible for tax compliance
  • Financial team members overseeing payroll administration and reporting

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