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 Duration 14 hours (2 days)

Course Outline

Payroll Principles and Deductions

  • Introduction to payroll management and its regulatory framework in Mexico
  • Categories of compensation: regular, exceptional, and variable pay
  • Statutory and elective deductions (ISR, IMSS, INFONAVIT, loans, among others)
  • Employee categorization and types of employment contracts
  • The concept of salary base and its impact on payroll processing

Salary Composition, Income, and Deductions

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

Payroll Administration in CONTPAQi

  • Tour of the CONTPAQi Nóminas interface and functional modules
  • Establishment and configuration of company profiles and employee records
  • Definition of payroll periods, specific concepts, and system parameters
  • Calculation and verification of payroll figures
  • Generation of payslips and electronic CFDI documents

Legal and Tax Compliance in Payroll

  • Summary of Mexican payroll statutes and organizational duties
  • Interoperability with IMSS, SAT, and INFONAVIT platforms
  • CFDI 4.0 payroll formatting and the digital stamping procedure
  • Creation of financial and accounting reports
  • Identification of frequent compliance pitfalls and prevention strategies

Recap and Future Steps

  • Review of essential payroll and compliance principles
  • Directives for continuous system updates and maintenance
  • Suggestions for ongoing professional development and certification

Requirements

  • Foundational knowledge of payroll or human resources workflows
  • Familiarity with the Mexican labor and tax landscape
  • No previous experience with CONTPAQi is necessary

Target Audience

  • Payroll administrators and HR specialists
  • Accountants and tax compliance officers
  • Finance personnel tasked with payroll oversight and reporting

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