Payroll, IMSS and INFONAVIT analysis
Help me review summarized payroll data for Mexico. Separate the arithmetic you can check from calculations that need more information or a current rule. Do not conclude that payroll meets every obligation from this summary alone.
Privacy rule: do not request or reproduce personal identifiers, complete employee files, access data, addresses, bank accounts, real names, or social security numbers.
EMPLOYEE DATA:
- Pay period and tax year:
- Days paid, absences and disability leave:
- Internal identifier:
- Position or area:
- Pay frequency:
- Gross monthly salary: $ MXN
- Daily contribution base salary used and effective date: $ MXN
- Fixed and variable pay, benefits and length of service needed to review that base:
- Contract type:
- Occupational risk:
- Unionized?:
- INFONAVIT loan?:
- Fonacot credit?: (deduction: $ MXN)
EARNINGS:
DEDUCTIONS:
Provide:
1. Check that earnings minus deductions equals net pay. Flag differences without inventing items to make the amounts match.
2. Review ISR and any applicable employment subsidy using the verified tax table, pay frequency and rules for the period. Link to official sources; if you cannot check them, leave the tax calculation pending.
3. Review the contributions supported by the available data. Separate employee contributions, employer contributions and loan deductions. Do not treat employer obligations as deductions from employee pay.
4. A table showing the recorded calculation, the calculation you can check, the difference and any missing information or supporting record. Do not treat the risk class as the premium rate or assume a fixed loan deduction without the notice.
5. Specific questions for the payroll preparer before correcting receipts or employee records. Do not suggest renaming earnings to reduce taxes or contributions.